{"id":"F2007L03304","name":"Tariff Concession Revocation Order HS2007/432A - Tariff Concession Order 0614357","slug":"tariff-concession-revocation-order-hs2007-432a-tariff-concession-order-0614357","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69143,"registerId":"commonwealth-F2007L03304-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/432A - Tariff Concession Order 0614357","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 9703755 made on 01.07.97, 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| 8525.10.90 | TRANSMISSION APPARATUS, pay television, multipoint distributionsystem (MDS) or satellite system, being broadcast or narrowcastcomponentryOp. 01.07.97 - TC 9703755 | 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 HS2007/432A\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 | TRANSMISSION APPARATUS, pay television, multipoint distributionsystem (MDS) or satellite system, being broadcast or narrowcastcomponentryOp. 01.01.07 - TC 0614357 | 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 HS2007/432A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow scope. It is a technical administrative update to reflect tariff classification changes (from 8525.10.90 to 8525.50.00) under the Harmonized System. The revocation and replacement mechanism preserves the same policy intent — duty relief for broadcast transmission equipment — without expanding to new product categories or purposes."},"complexity_factors":["Highly specific technical scope — applies only to narrow category of transmission apparatus for pay TV/MDS/satellite systems","Requires cross-referencing multiple external documents: Customs Act 1901 (Section 269SD), Customs Tariff Act 1995 (Schedule 4, Part III), and specific tariff classification codes (8525.10.90 vs 8525.50.00)","Involves understanding of tariff concession mechanics — the relationship between revocation, replacement, and effective dates is conditional on reading both tables together","Date mechanics are slightly confusing: revocation effective 01.01.07, but instrument dated 20 June 2007 (retrospective effect)","Minimal defined terms within the instrument itself — complexity comes from external statutory context rather than internal drafting"],"plain_english_summary":"This order revokes an old tariff concession (TC 9703755) and replaces it with TC 0614357 from 1 January 2007, reclassifying certain pay‑TV, MDS and satellite broadcast transmission equipment from tariff code 8525.10.90 to 8525.50.00. \n\nThe practical effect: duty relief for these imported goods continues but importers and broadcasters must use the new tariff code, concession number and Schedule 4 Item 50 to claim the concession."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument does not broaden the subject matter beyond the original purpose. It replaces an existing tariff concession order for the same described goods with a new TCO and a different tariff heading/Schedule 4 item. The change is administrative (reclassification and reassignment to a Schedule 4 item) rather than an expansion of policy scope. The primary effect is on how the concession is recorded and applied, not on adding new categories of goods."},"complexity_factors":["Very short instrument occupying two small tables (TABLE A and TABLE B)","Single substantive operation: revoke one TCO and replace with one TCO","Two legislative cross-references: s.269SD(2) of the Customs Act 1901; Part III of Schedule 4 to the Customs Tariff Act 1995","One effective date that is earlier than the signature date (01.01.2007 effective; instrument dated 20.06.2007) introducing retrospective effect considerations","Change in statutory tariff classification (8525.10.90 → 8525.50.00) and Schedule 4 item number (old item to item 50)","No layered exceptions, few defined terms, minimal conditional logic","Potential practical complexity for importers due to retrospective application and reclassification requirements"],"plain_english_summary":"**What this instrument does (mechanically)\n\n- Revokes an existing Tariff Concession Order (TCO) and replaces it with a new TCO. The revocation is made under section 269SD(2) of the Customs Act 1901. The old TCO being revoked is number 9703755 (originally dated 01.07.1997). The replacement TCO is number 0614357.\n- The revocation takes effect from 1 January 2007 (the instrument is dated 20 June 2007 but states the revocation has effect from 01.01.07).\n- The instrument lists the goods affected in two tables. TABLE A records the TCO being revoked: goods classified at tariff heading 8525.10.90 described as \"TRANSMISSION APPARATUS, pay television, multipoint distribution system (MDS) or satellite system, being broadcast or narrowcast componentry\". TABLE B records the replacement entry: the same goods listed under tariff heading 8525.50.00 and assigned Schedule 4 item number 50 (i.e. they are now the subject of Tariff Concession Order 0614357).\n- The instrument expressly links the goods in TABLE B to an item in Part III of Schedule 4 to the Customs Tariff Act 1995; that Schedule/item determines the concessional tariff treatment that applies to those goods.\n\nWho this affects\n\n- Importers of the listed goods (equipment for pay-television, MDS or satellite broadcast/narrowcast componentry) are the primary parties affected. Depending on the new Schedule 4 item and the tariff classification, those importers may face different customs duty treatment than under the old TCO.\n- Customs officials and brokers who classify and clear these goods must apply the new TCO and Schedule 4 item from the stated date of effect.\n\nWhy it matters (practical consequences and mechanics)\n\n- A Tariff Concession Order normally gives particular imported goods a concessional tariff rate or specific treatment. By revoking an old TCO and making a replacement TCO with a (different) tariff classification and Schedule 4 item number, the instrument changes the formal legal basis for concessional treatment of the listed goods.\n- Who pays: importers (or their customers) ultimately pay any change in customs duty or related costs that follow from the new classification or Schedule 4 item. If the replacement TCO narrows eligibility or changes the concession rate, affected importers could face higher duties, or conversely they might retain or gain a concession if the new item is more favourable.\n- Who decides and how: the decision is exercised by a delegate of the Chief Executive Officer under s.269SD(2) of the Customs Act 1901 (the instrument is signed by Robert Crawford as delegate). The legal mechanism is administrative: revoke one TCO and create another that ties the goods to a Schedule 4 item.\n- Behaviour changes expected: importers and customs brokers will need to reclassify consignments (from tariff heading 8525.10.90 to 8525.50.00 where relevant), check eligibility under the new Schedule 4 item, and amend declarations or pay duties for entries affected from 01.01.07. Some importers may change suppliers, product specifications, or commercial terms if duty exposure changes.\n\nStated purpose and an operational test of costs, incentives and risks\n\n- The instrument does not include an explicit policy statement in the text; its operation is administrative: update the legal concession entry for the named products. Instruments of this form are typically used to correct classification, update concession item numbering, or formalise continuing concession treatment under a different entry.\n- Costs and incentives: the immediate cost falls on importers if the new TCO/Schedule 4 item results in higher duty or narrower eligibility. The administrative cost to Customs is low (updating records and advising industry), but affected importers and customs brokers incur compliance costs (reclassification, amended paperwork, possible retrospective adjustments).\n- Trade-offs and opportunity costs: the instrument shifts the legal basis for concessional treatment (which can change revenue flows and importers' landed costs). Any gain in clarity or correction of classification must be weighed against the compliance and possible retrospective financial impact on traders.\n- Implementation and compliance risk: the instrument is potentially retrospective (effective 01.01.07 while signed 20.06.07). That timing can create disputes for importers who lodged entries between those dates. Customs may need to process retrospective adjustments and deal with claims or objections about how the old entries should be treated.\n\nConcrete mechanics to watch (section and table references)\n\n- Revocation power used: section 269SD(2) of the Customs Act 1901.\n- New concession linkage: Part III of Schedule 4 to the Customs Tariff Act 1995 (the Schedule/item determines the concession applied to the listed goods).\n- Specific changes in the instrument: tariff classification moves from 8525.10.90 (old TCO 9703755) to 8525.50.00 (new TCO 0614357); Schedule 4 item number changes from the old listing to item \"50\" for the replacement entry.\n\nSummary sentence\n\n- In short: this instrument administratively revokes one tariff concession order for certain pay-television / satellite transmission apparatus and replaces it with a new TCO that uses a different tariff classification and a new Schedule 4 item number, effective 1 January 2007. The practical effect falls on importers and customs brokers who must apply the new concession and may face retrospective or prospective changes in duty liability."},"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-hs2007-432a-tariff-concession-order-0614357","history":"/api/acts/tariff-concession-revocation-order-hs2007-432a-tariff-concession-order-0614357/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-432a-tariff-concession-order-0614357/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-432a-tariff-concession-order-0614357/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-432a-tariff-concession-order-0614357/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-432a-tariff-concession-order-0614357/documents"}}