{"id":"F2007L02738","name":"Tariff Concession Revocation Order HS2007/420A - Tariff Concession Order 0614406","slug":"tariff-concession-revocation-order-hs2007-420a-tariff-concession-order-0614406","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":169469,"registerId":"commonwealth-F2007L02738-current","compilationNumber":null,"startDate":"2026-04-04","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/420A - Tariff Concession Order 0614406","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 0005339 made on 18.08.00, 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 | SOUND RECORDERS AND REPRODUCERS, MP3Op. 06.06.00 - TC 0005339 | 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 HS2007/420A\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 | SOUND RECORDERS AND REPRODUCERS, MP3Op. 01.01.07 - TC 0614406 | 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 HS2007/420A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument maintains the original scope — providing duty-free treatment for MP3 players. It does not expand or alter the substantive benefit; it merely updates the technical tariff classification from 8520.90.00 to 8519.89.90 to align with the 2007 Harmonized System (HS) nomenclature changes. The concessionary treatment remains unchanged."},"complexity_factors":["Very short instrument (2 pages)","Only 2 operative paragraphs with clear (a) and (b) structure","Minimal defined terms — only references to existing legislation (Customs Act 1901, Customs Tariff Act 1995)","Simple tabular format for goods descriptions","No nested conditions or exceptions","Straightforward revocation-and-replacement structure","Single commodity type (MP3 players) with one tariff code change"],"plain_english_summary":"This order revokes an old tariff concession for MP3 players and replaces it with an updated concession reflecting the HS2007 tariff classification change. Importers and retailers are affected because the goods’ tariff code is corrected, but the concessionary (duty-free under Schedule 4, Item 50) treatment continues. It’s essentially administrative housekeeping to align duties with modern tariff codes."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces the earlier Tariff Concession Order and changes the legal coverage of the described goods by moving them from tariff classification 8520.90.00 to 8519.89.90 and by listing them under Schedule 4 item 50, effective 1 January 2007. The goods’ description remains MP3 sound recorders; the tariff line and Schedule 4 treatment have changed."},"complexity_factors":["Technical change of customs tariff classification codes (8520.90.00 → 8519.89.90) requiring accurate re‑labelling in import documentation","Statutory exercise of power under section 269SD(2) of the Customs Act 1901 (legal authority and delegate action)","Assignment of a Schedule 4 item number (Item 50) which affects tariff treatment and requires administrative cross‑reference","Effective date mechanics (revocation takes effect from 01.01.07) creating a cut‑over for compliance and accounting","Sparse legislative text — no explanatory material in the instrument increases reliance on external tariff tables for precise duty outcomes","Potential for paperwork and compliance burden on importers and customs brokers to update classifications and claims"],"plain_english_summary":"This instrument revokes an earlier Tariff Concession Order for “SOUND RECORDERS AND REPRODUCERS, MP3” and replaces it with a new Tariff Concession Order effective 1 January 2007. Mechanically it moves the goods from tariff line 8520.90.00 to 8519.89.90 and records them against Schedule 4 item 50. \n\nIt affects importers and customs agents who pay tariffs and lodge import classifications: they must use the new tariff code and Schedule 4 item in customs paperwork. The change was made by a delegate of the CEO under section 269SD(2) of the Customs Act 1901."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-420a-tariff-concession-order-0614406","history":"/api/acts/tariff-concession-revocation-order-hs2007-420a-tariff-concession-order-0614406/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-420a-tariff-concession-order-0614406/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-420a-tariff-concession-order-0614406/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-420a-tariff-concession-order-0614406/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-420a-tariff-concession-order-0614406/documents"}}