{"id":"F2007L03221","name":"Tariff Concession Revocation Order HS2007/422A - Tariff Concession Order 0614354","slug":"tariff-concession-revocation-order-hs2007-422a-tariff-concession-order-0614354","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68873,"registerId":"commonwealth-F2007L03221-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/422A - Tariff Concession Order 0614354","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 9608623 made on 09.07.96, 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| 8523.30.00 | CARDS, MICROCIRCUIT, DATA STORAGE, having a capacity of 0.50 mB orgreater of digital information received from computers or electronicinstruments, with or without a batteryOp. 01.07.96 - TC 9608623 | 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 HS2007/422A\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| 8523.21.00 | CARDS, MICROCIRCUIT, DATA STORAGE, having a capacity of 0.50 mB orgreater of digital information received from computers or electronicinstruments, with or without a batteryOp. 01.01.07 - TC 0614354 | 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 HS2007/422A","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":4,"scope_assessment":{"changed":true,"description":"The instrument revokes TCO No. 9608623 (09.07.96) and replaces it with a new TCO (TC 0614354) effective 01.01.07. It alters the tariff classification of the described goods (from 8523.30.00 to 8523.21.00) and replaces Schedule 4 item 5031.12.06 with item 50, thereby changing which Schedule 4 concession applies to those microcircuit data storage cards."},"complexity_factors":["Legal authority invoked: s269SD(2) of the Customs Act 1901 (instrumentary revocation/replacement power).","Change of tariff classification codes (from 8523.30.00 to 8523.21.00) requiring re‑classification by importers and customs.","Change of Schedule 4 item number (from 5031.12.06 to 50) which alters the specific concession or treatment that applies.","Retrospective/effective date element: instrument dated 20 June 2007 but states effect from 01.01.07, creating potential retrospective compliance or accounting issues.","Technical product description (microcircuit data storage cards, capacity 0.50 mB) creates borderline classification questions that can affect application.","Administrative discretion: instrument signed by a delegate of the CEO; operational implementation and advice rests with customs administration.","Operational impact limited in scope (specific goods) but concentrated on a narrow set of importers/suppliers who must update paperwork and possibly duty positions."],"plain_english_summary":"This order revokes Tariff Concession Order No. 9608623 and replaces it with a new Tariff Concession Order effective 1 January 2007, changing the tariff classification and Schedule 4 item that apply to microcircuit data‑storage cards (capacity 0.50 mB or greater). It affects importers, suppliers and customs officers because it changes which Schedule 4 concession applies under s269SD(2) of the Customs Act 1901, altering the tariff treatment they must use and the compliance steps required."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow administrative purpose — updating a specific tariff concession to reflect harmonized system changes. It does not expand beyond the original scope of managing customs duty concessions for specific classified goods."},"complexity_factors":["Heavy reliance on external statutory references (Customs Act 1901, Customs Tariff Act 1995, Schedule 4) without reproducing their content","Use of specific administrative codes and classification numbers (HS codes, TC numbers, Schedule 4 item numbers) that require specialist knowledge to interpret","Cross-referencing between two tables (Table A for revocation, Table B for replacement) that must be read together to understand the full effect","Conditional effective dates that differ between revocation (01.01.07) and the replacement order (same date but stated differently)","Technical product description requiring engineering knowledge ('microcircuit', '0.50 mB', 'digital information received from computers')"],"plain_english_summary":"This Tariff Concession Revocation Order cancels a 1996 concession for microcircuit data storage cards and replaces it with a new order effective 1 January 2007.\n\nIt reclassifies memory/smart cards under a different tariff code and concession, changing import duty treatment for importers and aligning classifications with the 2007 Harmonized System—potentially altering costs for businesses that import these products."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-422a-tariff-concession-order-0614354","history":"/api/acts/tariff-concession-revocation-order-hs2007-422a-tariff-concession-order-0614354/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-422a-tariff-concession-order-0614354/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-422a-tariff-concession-order-0614354/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-422a-tariff-concession-order-0614354/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-422a-tariff-concession-order-0614354/documents"}}