{"id":"F2007L02784","name":"Tariff Concession Revocation Order HS2007/421A - Tariff Concession Order 0614407","slug":"tariff-concession-revocation-order-hs2007-421a-tariff-concession-order-0614407","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":169534,"registerId":"commonwealth-F2007L02784-current","compilationNumber":null,"startDate":"2026-04-04","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/421A - Tariff Concession Order 0614407","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 0200887 made on 19.04.02, 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, mini disc, laser beamOp. 29.01.02 - TC 0200887 | 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 HS2007/421A\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, mini disc, laser beamOp. 01.01.07 - TC 0614407 | 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 HS2007/421A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update to maintain tariff concession coverage for specific goods following a reclassification of tariff codes. The scope remains tightly focused on the original purpose: managing customs duty treatment for digital audio recording equipment. There is no expansion beyond this narrow technical adjustment."},"complexity_factors":["Very short document (2 pages)","Only 2 defined statutory references (Customs Act 1901, Section 269SD(2); Customs Tariff Act 1995, Schedule 4)","Simple binary structure: revoke old order, make new order","No nested conditions or exceptions","Minimal cross-referencing (only to parent legislation sections)","Tabular format makes operation mechanically straightforward","Single operative date with no phase-in or transitional provisions"],"plain_english_summary":"This Tariff Concession Revocation Order, signed by Robert Crawford as delegate of the CEO of the Australian Border Force, cancels TCO 0200887 (applying to certain digital audio mini-disc recorders under tariff code 8520.90.00) and replaces it with TCO 0614407 classifying the same goods under 8519.89.90 from 1 January 2007. The change alters import duty treatment and affects importers, government customs classification, and potentially consumer prices."},"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 replaces TCO 0200887 with TCO 0614407. Goods descriptions remain for digital audio mini‑disc recorders, but the tariff classification and Schedule 4 item applied have changed (from 8520.90.00 and Schedule 4 item indicated in TABLE A to 8519.89.90 and Schedule 4 item 50 in TABLE B), thereby altering which Schedule 4 concession applies and the resulting tariff treatment from 01.01.07."},"complexity_factors":["Technical tariff classifications (HS codes 8520.90.00 → 8519.89.90) require correct customs coding.","References to Schedule 4 item numbers (5031.12.06 in the revoked order; item 50 in the replacement) change applicable tariff treatment.","Legal authority and procedural basis cited (s269SD(2) of the Customs Act 1901) — a delegated administrative act.","Effective date mechanics: revocation takes effect 01.01.07 and replacement has the same effect date.","Instrument formatting: two tables with overlapping descriptions and date fields that must be read together for application."],"plain_english_summary":"This order revokes Tariff Concession Order 0200887 (digital audio mini‑disc recorders) effective 1 January 2007 and replaces it with Tariff Concession Order 0614407. The replacement reclassifies the goods from tariff heading 8520.90.00 to 8519.89.90 and applies Schedule 4 item 50.\n\nImporters of these goods must use the new classification and TCO for customs clearance; tariff treatment and reporting obligations therefore change from the stated effective date. The decision is taken by a delegate under s269SD(2) of the Customs Act 1901."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-421a-tariff-concession-order-0614407","history":"/api/acts/tariff-concession-revocation-order-hs2007-421a-tariff-concession-order-0614407/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-421a-tariff-concession-order-0614407/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-421a-tariff-concession-order-0614407/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-421a-tariff-concession-order-0614407/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-421a-tariff-concession-order-0614407/documents"}}