{"id":"F2007L02971","name":"Tariff Concession Revocation Order HS2007/423A - Tariff Concession Order 0614696","slug":"tariff-concession-revocation-order-hs2007-423a-tariff-concession-order-0614696","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118189,"registerId":"commonwealth-F2007L02971-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/423A - Tariff Concession Order 0614696","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 8434708 made on 20.11.84, 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| 8525.10 | TRANSMITTERS, FM, infra-red, audio signal to cordless headphoneOp. 20.11.84 - TC 8434708 | 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 HS2007/423A\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| 8525.50.00 | TRANSMITTERS, FM, infra-red, audio signal to cordless headphoneOp. 01.01.07 - TC 0614696 | 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 HS2007/423A","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 operative tariff treatment for the specified goods: it revokes TCO 8434708 (goods classified at 8525.10 with Schedule 4 item '5031.12.06') and replaces it with TCO 0614696 (goods classified at 8525.50.00 with Schedule 4 item '50'), effective 01.01.07. Authority for the change is exercised by a delegate (Robert Crawford)."},"complexity_factors":["Legal authority cited: uses Section 269SD(2) of the Customs Act 1901 to revoke and remake orders.","Dual operation: document both revokes an earlier Tariff Concession Order (Table A) and creates a replacement (Table B).","Technical identifiers: multiple tariff classification codes (8525.10 → 8525.50.00) and Schedule 4 item numbers ('5031.12.06' → '50') require specialist tariff knowledge to interpret.","Effective‑date detail: revocation has effect from 01.01.07 while original TCO dated 20.11.84; timing matters for retrospective application and accounting.","Administrative decision‑maker is a delegate (Robert Crawford), indicating delegated executive discretion rather than primary‑legislative text.","Instrument is terse and contains little explanatory material, increasing reliance on external tariff legislation to understand consequences."],"plain_english_summary":"This instrument revokes an earlier Tariff Concession Order (No. 8434708) for FM/infra‑red audio transmitters for cordless headphones and replaces it with a new Tariff Concession Order (TC 0614696). The change alters the Customs Tariff classification code and the Schedule 4 item that applies to those goods. The delegate, Robert Crawford, made the change effective 01.01.07. Practically, the instrument changes which Schedule 4 tariff item applies to these goods and therefore changes their tariff treatment and related importer compliance."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow, technical administrative instrument that performs exactly what its title suggests: revoking one tariff concession and replacing it with another for a specific category of goods. There is no evidence of scope creep."},"complexity_factors":["Single, specific administrative action with only two operative paragraphs","Only 2 defined items (the old and new Tariff Concession Orders)","No nested conditions or exceptions","Straightforward tabular format showing before/after status","Minimal cross-referencing (only references to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4)","Total length: 2 pages with substantial whitespace and repetition"],"plain_english_summary":"This order cancels a long-standing tariff concession (TCO 8434708, in force since 20 Nov 1984) for FM and infra‑red audio transmitters (customs code formerly 8525.10, now 8525.50.00) and replaces it with a new concession (TCO 0614696) effective 1 Jan 2007. Importers of these transmitters must use the new customs classification and concession number (Schedule 4, Item 50 replacing 5031.12.06) to obtain the duty reduction."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-423a-tariff-concession-order-0614696","history":"/api/acts/tariff-concession-revocation-order-hs2007-423a-tariff-concession-order-0614696/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-423a-tariff-concession-order-0614696/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-423a-tariff-concession-order-0614696/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-423a-tariff-concession-order-0614696/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-423a-tariff-concession-order-0614696/documents"}}