{"id":"F2007L03076","name":"Tariff Concession Revocation Order HS2007/415A - Tariff Concession Order 0614396","slug":"tariff-concession-revocation-order-hs2007-415a-tariff-concession-order-0614396","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118399,"registerId":"commonwealth-F2007L03076-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/415A - Tariff Concession Order 0614396","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 9204359 made on 30.07.92, in respect of the goods described in TABLE A below. This Revocation has effect from 01.01.07; and(b) make in its place the Tariff Concession Orders described in TABLE B. The goods specified in Column 1 of TABLE B are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of TABLE B applies. The Order shall have effect from the date notified in paragraph (a) above as the date of effect for the Revocation. |\n| ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTABLE A\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 8520.90 | RECORDERS/REPRODUCERS, digital audio, compact disc laser beamOp. 27.04.92 - TC 9204359 | 5031.12.06 |\n| ------- | -------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/415A\n\nTABLE B\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 8519.89.90 | RECORDERS/REPRODUCERS, digital audio, compact disc laser beamOp. 01.01.07 - TC 0614396 | 50  |\n| ---------- | -------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/415A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument changes the operative tariff treatment for the same described goods by revoking TCO 9204359 and substituting TCO 0614396 (goods reclassified from 8520.90 to 8519.89.90) and specifying that Schedule 4 item 50 applies from 01.01.2007, altering which Schedule 4 concession covers those imports."},"complexity_factors":["Technical change to tariff classification codes (from 8520.90 to 8519.89.90) requiring correct tariff coding at import.","Linkage to Schedule 4 of the Customs Tariff Act 1995 (application of item number 50) which determines concession eligibility.","Statutory authority and formality: executed under section 269SD(2) of the Customs Act 1901 by a delegate of the CEO (Robert Crawford).","Administrative effect dated (revocation effective 01.01.07) requiring operational updates by customs brokers, importers and IT systems.","Replacement of one TCO number with another (9204359 → 0614396) creates a specific record-keeping and compliance change for affected parties.","Narrow beneficiary/affected population (specific described goods) reduces policy complexity but increases the need for precise classification and documentation."],"plain_english_summary":"This instrument cancels Tariff Concession Order (TCO) 9204359 and replaces it with TCO 0614396, effective 1 January 2007. It reclassifies the specified digital audio compact-disc recorders/reproducers from tariff heading 8520.90 to 8519.89.90 and records that Schedule 4 item 50 of the Customs Tariff Act 1995 applies. Importers, customs brokers and traders of these goods must use the new TCO and Schedule 4 item for tariff concession treatment from the effective date."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update to align tariff classifications with the 2007 Harmonized System (HS2007) changes. The scope remains exactly as intended: updating the tariff concession for digital audio CD equipment from an obsolete classification to the current one. No mission creep or expansion beyond the original purpose of maintaining accurate tariff concessions."},"complexity_factors":["Single, specific administrative action with narrow scope","Only 2 operative paragraphs (revocation and replacement)","No defined terms section — relies on external references to Customs Act 1901 and Customs Tariff Act 1995","Simple tabular format with only 2 columns and 1 row per table","No conditional logic, exceptions, or nested provisions","Cross-references only to external legislation (section 269SD(2) of Customs Act 1901, Schedule 4 of Customs Tariff Act 1995) without internal complexity"],"plain_english_summary":"This order revokes a 1992 tariff concession for digital audio CD recorders/reproducers and replaces it with a new concession (effective 1 January 2007) that preserves concessional duty treatment under the updated tariff classification. It affects businesses importing these CD recorders into Australia and, indirectly, consumers by keeping import costs aligned with the revised HS2007 coding."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-415a-tariff-concession-order-0614396","history":"/api/acts/tariff-concession-revocation-order-hs2007-415a-tariff-concession-order-0614396/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-415a-tariff-concession-order-0614396/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-415a-tariff-concession-order-0614396/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-415a-tariff-concession-order-0614396/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-415a-tariff-concession-order-0614396/documents"}}