{"id":"F2007L03360","name":"Tariff Concession Revocation Order HS2007/418A - Tariff Concession Order 0614393","slug":"tariff-concession-revocation-order-hs2007-418a-tariff-concession-order-0614393","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69307,"registerId":"commonwealth-F2007L03360-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/418A - Tariff Concession Order 0614393","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 9710525 made on 27.02.98, 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 AND/OR REPRODUCERS, digital audio, having ALL of thefollowing:(a) miniature card recording medium;(b) built in dynamic speaker;(c) microphone jack;(d) earphone jackOp. 27.11.97 - TC 9710525 | 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 HS2007/418A\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 AND/OR REPRODUCERS, digital audio, having ALL of thefollowing:(a) miniature card recording medium;(b) built in dynamic speaker;(c) microphone jack;(d) earphone jackOp. 01.01.07 - TC 0614393 | 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 HS2007/418A","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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument changes the tariff classification code applied to the same described goods and restates the concession effective from 01.01.2007. Product coverage and the Schedule 4 concession item remain the same, so the practical scope of goods covered is maintained while the legal classification under the Customs Tariff is altered."},"complexity_factors":["Technical tariff nomenclature (HS headings 8520.90.00 and 8519.89.90) requiring correct classification for duty calculation","Legal cross‑reference to statutory power used (s.269SD(2) of the Customs Act 1901) and the formal revocation/replacement process","Dates and operative effect (revocation effective 01.01.2007; previous concession ended 31.12.2006) that affect timing of import entries","Administrative impact on importers and customs brokers who must update documentation and tariff codes to reflect the new TCO","Potential for different duty outcomes or compliance checks arising from the reclassification, despite unchanged product description"],"plain_english_summary":"This instrument revokes an earlier Tariff Concession Order for certain miniature‑card digital audio recorders and replaces it with a new TCO effective 1 January 2007. Mechanically it changes the tariff classification for the same described goods (from 8520.90.00 to 8519.89.90) while continuing the same Schedule 4 concession item. It affects importers, customs brokers and suppliers because the tariff heading determines duty liability and required import documentation; the decision is made by a delegate under s.269SD(2) of the Customs Act 1901."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update to a specific tariff concession. The scope remains exactly as intended: updating the tariff classification and concession order number for a narrow category of digital audio recorders. There is no evidence of scope creep."},"complexity_factors":["Very short document (2 pages)","Only 2 defined statutory references (Customs Act 1901, Customs Tariff Act 1995)","Simple binary structure: revoke old order, make new order","No nested conditions or exceptions","Straightforward tabular format for goods descriptions","Single operative section with clear effective date"],"plain_english_summary":"This order cancels an earlier tariff concession for certain digital audio recorders and replaces it with a new concession (TC 0614393) effective 1 January 2007. It affects importers of miniature‑card digital audio recorders with built‑in speakers and mic/earphone jacks, who must now use tariff classification 8519.89.90 (instead of 8520.90.00) and the new concession number when claiming reduced customs duty."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-418a-tariff-concession-order-0614393","history":"/api/acts/tariff-concession-revocation-order-hs2007-418a-tariff-concession-order-0614393/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-418a-tariff-concession-order-0614393/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-418a-tariff-concession-order-0614393/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-418a-tariff-concession-order-0614393/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-418a-tariff-concession-order-0614393/documents"}}