{"id":"F2007L03200","name":"Tariff Concession Revocation Order HS2007/417A - Tariff Concession Orders 0614403 and 0614404","slug":"tariff-concession-revocation-order-hs2007-417a-tariff-concession-orders-0614403-and-0614404","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118667,"registerId":"commonwealth-F2007L03200-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/417A - Tariff Concession Orders 0614403 and 0614404","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 9603178 made on 17.05.96, 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 | RECORDERS, SOUND, digital, having a net weight (including batteries)NOT exceeding 100 gOp. 13.02.96 - TC 9603178 | 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 HS2007/417A\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 | RECORDERS, SOUND, digital, having a net weight (including batteries)NOT exceeding 100 gOp. 01.01.07 - TC 0614403 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------- | --- |\n| 8519.89.90 | RECORDERS, SOUND, digital, having a net weight (including batteries)NOT exceeding 100 gOp. 01.01.07 - TC 0614404 | 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 HS2007/417A","sortOrder":0}],"analysis":{"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"},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"The instrument changes the scope of the original concession: it revokes TCO 9603178 (covering recorders under 8520.90.00) and replaces it with two new TCOs classifying the same goods under 8519.81.90 and 8519.89.90 and assigning Schedule 4 item number 50. The effective date is set to 01.01.2007, so the set of tariff headings and the Schedule 4 concession that apply from that date are altered."},"complexity_factors":["Legal authority and delegation: exercise of power under s269SD(2) of the Customs Act 1901","Retroactive effective date (01.01.2007) despite instrument dated 20 June 2007","Change of tariff headings from 8520.90.00 to 8519.81.90 and 8519.89.90 requiring reclassification","Change of Schedule 4 item number (from 5031.12.06 to 50) which alters concession applicability","Splitting one TCO into two separate orders (administrative reallocation of coverage)","Technical HS tariff wording and weight/feature limits that require customs classification expertise","Compliance burden on importers and brokers to update entries, records and duty calculations"],"plain_english_summary":"This Order revokes a previous tariff concession (TCO 9603178) for small digital sound recorders and replaces it with two new tariff concession orders that reclassify those devices under different customs headings and a different Schedule 4 item. The change is given effect from 1 January 2007 and is made by a delegate under s269SD(2) of the Customs Act 1901.\n\nImporters and customs brokers are affected because tariff classification and the Schedule 4 item determine duty treatment and record-keeping; affected parties may need to amend past entries or change future declarations."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update to maintain tariff concessions for specific goods when customs classification codes change. It does not expand or alter the fundamental scope of the original concession—it simply updates the legal mechanism (the classification codes) used to deliver the same tariff benefit."},"complexity_factors":["Very short document (2 pages)","Only 3 defined references (customs classification codes and concession numbers)","No nested conditional logic or exceptions","Simple structure: revocation of one order, replacement with two orders","Cross-references limited to specific sections of the Customs Act 1901 and Customs Tariff Act 1995","Highly specific to particular goods (digital sound recorders under 100g)"],"plain_english_summary":"This Order revokes an earlier tariff concession (TC 9603178) effective 1 January 2007 and replaces it with two new concessions (TC 0614403 and TC 0614404) covering the same small digital sound recorders but under updated customs classification codes.  \n\nImporters and businesses dealing in these portable audio devices must use the new concession codes to obtain the applicable duty reduction; the change aligns Australia’s tariff classifications with updated international/customs coding."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-417a-tariff-concession-orders-0614403-and-0614404","history":"/api/acts/tariff-concession-revocation-order-hs2007-417a-tariff-concession-orders-0614403-and-0614404/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-417a-tariff-concession-orders-0614403-and-0614404/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-417a-tariff-concession-orders-0614403-and-0614404/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-417a-tariff-concession-orders-0614403-and-0614404/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-417a-tariff-concession-orders-0614403-and-0614404/documents"}}