{"id":"F2007L03093","name":"Tariff Concession Revocation Order HS2007/416A - Tariff Concession Orders 0614401 and 0614402","slug":"tariff-concession-revocation-order-hs2007-416a-tariff-concession-orders-0614401-and-0614402","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118433,"registerId":"commonwealth-F2007L03093-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/416A - Tariff Concession Orders 0614401 and 0614402","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 9209247 made on 29.01.93, 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| 8520.90.00 | AUDIO PROCESSORS, analogue to digital/digital to analogueconverters with digital compression/expansion providing EITHER ofthe following:(a) hard disk or DAT storage;(b) integration with terestial and satellite transmission linesOp. 19.10.92 - TC 9209247 | 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 HS2007/416A\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| 8519.81.90 | AUDIO PROCESSORS, analogue to digital/digital to analogueconverters with digital compression/expansion providing EITHER ofthe following:(a) hard disk or DAT storage;(b) integration with terestial and satellite transmission linesOp. 01.01.07 - TC 0614401 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n| 8519.89.90 | AUDIO PROCESSORS, analogue to digital/digital to analogueconverters with digital compression/expansion providing EITHER ofthe following:(a) hard disk or DAT storage;(b) integration with terestial and satellite transmission linesOp. 01.01.07 - TC 0614402 | 50  |\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 HS2007/416A","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a straightforward administrative update to maintain tariff concessions under revised classification codes. The scope remains limited to the specific audio processing equipment described and does not expand beyond the original concession's intent."},"complexity_factors":["Multiple cross-references to other legislation (Customs Act 1901, Customs Tariff Act 1995, Schedule 4)","Technical product description with specific technical parameters (analogue/digital conversion, compression/expansion, storage types)","Tabular format with multiple columns and conditional logic (EITHER/AND structure in goods description)","Requires understanding of tariff concession system and customs classification codes","Dual operation (revocation and replacement) with interdependent effective dates"],"plain_english_summary":"This Order cancels a 1993 tariff concession for certain analogue/digital audio processors and replaces it with two new concession orders that keep the reduced-duty treatment but under updated tariff classifications. \n\nIt affects importers and audio/broadcast businesses by reclassifying these devices to new customs codes (effective 1 Jan 2007) — an administrative update to align Australia’s tariff listings without changing the product description or the concession’s substance."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. Mechanically the instrument keeps the same described goods but changes their tariff classification and the Schedule 4 item that applies (TABLE A revocation of 8520.90.00; TABLE B replacement with 8519.81.90 and 8519.89.90, item 50). That shift can alter which concession or duty rate applies and thus who ultimately pays and what compliance steps are required (see TABLE A/B and paragraph (a))."},"complexity_factors":["Legal authority and mechanism: exercise of revocation power under Section 269SD(2) of the Customs Act 1901 (instrument header).","Reclassification required: goods moved from tariff heading 8520.90.00 (TABLE A) to 8519.81.90 and 8519.89.90 (TABLE B), requiring revised tariff coding on import documentation.","Schedule 4 item change: TABLE B applies Schedule 4 item number 50 to the goods, replacing the earlier entry shown in TABLE A (impacting concession entitlement and duty calculation).","Effective date and retroactivity: revocation takes effect from 01.01.07 (paragraph (a)), so importers must consider entries from that date forward for compliance and potential duty adjustment.","Administrative detail: instrument is signed by a delegate (Robert Crawford) and dated 20 June 2007, indicating delegated decision-making and administrative recordkeeping obligations.","Compliance burden: businesses and customs brokers must update classification, claims, and records; possible retrospective adjustments or reclaims if duties were paid under the prior classification.","Document clarity: limited formatting and condensed descriptions in TABLE A/B may require cross-checking against tariff schedules and the Customs Tariff Act to resolve any interpretive gaps."],"plain_english_summary":"This order cancels Tariff Concession Order 9209247 (effective 1 Jan 2007) and replaces it with two new tariff concession entries that reclassify certain audio processors from heading 8520.90.00 to headings 8519.81.90 and 8519.89.90, each tied to Schedule 4 item 50. Importers, customs brokers and manufacturers of those audio processors must update classifications and concession claims because the change mechanically alters which tariff item and concession rule apply, affecting duty liability and compliance steps."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-416a-tariff-concession-orders-0614401-and-0614402","history":"/api/acts/tariff-concession-revocation-order-hs2007-416a-tariff-concession-orders-0614401-and-0614402/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-416a-tariff-concession-orders-0614401-and-0614402/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-416a-tariff-concession-orders-0614401-and-0614402/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-416a-tariff-concession-orders-0614401-and-0614402/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-416a-tariff-concession-orders-0614401-and-0614402/documents"}}