{"id":"F2007L03252","name":"Tariff Concession Revocation Order HS2007/446A - Tariff Concession Order 0614424","slug":"tariff-concession-revocation-order-hs2007-446a-tariff-concession-order-0614424","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68974,"registerId":"commonwealth-F2007L03252-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/446A - Tariff Concession Order 0614424","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 9701661 made on 04.03.97, 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| 8527.31.00 | RADIO BROADCAST RECEIVERS, CONSTRUCTION OR EARTHMOVING EQUIPMENT,having ALL of the following:(a) cassette deck 4 track, 2 channel stereo;(b) maximum output NOT exceeding 2 x 10 W;(c) output impedence NOT less than 3 Ohms and NOT greater than5 Ohms;(d) system voltage 12 V, negative earthOp. 20.02.97 - TC 9701661 | 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 HS2007/446A\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| 8527.91.00 | RADIO BROADCAST RECEIVERS, CONSTRUCTION OR EARTHMOVING EQUIPMENT,having ALL of the following:(a) cassette deck 4 track, 2 channel stereo;(b) maximum output NOT exceeding 2 x 10 W;(c) output impedence NOT less than 3 Ohms and NOT greater than5 Ohms;(d) system voltage 12 V, negative earthOp. 01.01.07 - TC 0614424 | 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 HS2007/446A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument changes the tariff treatment of the same described radios by revoking TCO 9701661 and substituting TCO 0614424. The physical description of the goods is unchanged, but the tariff heading and Schedule 4 item number are altered (8527.31.00 / item 5031.12.06 → 8527.91.00 / item 50), which changes the legal scope of concession/duty applicable from 01.01.07."},"complexity_factors":["Reference to statutory power: exercise of s269SD(2) of the Customs Act 1901 (legal authority for revocation/replacement).","Technical tariff nomenclature: change of tariff headings (8527.31.00 → 8527.91.00) and Schedule 4 item numbers (5031.12.06 → 50) affects duty treatment.","Tightly defined goods description with technical specs (12 V, cassette deck, output limits) requiring close product-to-heading matching.","Timing and legal effect: explicit effective date (01.01.07) for revocation and replacement, requiring importers and customs to apply new classification from that date.","Administrative decision by a delegate (Robert Crawford) — limited discretion but formal administrative action documented in the instrument."],"plain_english_summary":"This instrument cancels Tariff Concession Order 9701661 and replaces it with Tariff Concession Order 0614424, effective 1 January 2007. It reclassifies a specific 12V cassette radio (for construction/earthmoving equipment) from tariff heading 8527.31.00 (Schedule 4 item 5031.12.06) to heading 8527.91.00 (Schedule 4 item 50). The delegate of the CEO (Robert Crawford) acted under s269SD(2) of the Customs Act 1901; importers of these radios will be subject to the new classification and any different tariff treatment that follows."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update that maintains the same scope as the original 1997 order. It simply revokes and replaces the concession order to reflect updated tariff classifications (changing from 8527.31.00 to 8527.91.00) and assigns a new order number. The substantive benefit (the tariff concession itself) continues unchanged."},"complexity_factors":["Single, specific administrative action with clear tables showing before/after states","Only two operative paragraphs (revocation and replacement)","Technical specifications limited to 4 specific criteria in the goods description","No nested conditional logic or cross-referencing beyond basic statutory citations (Customs Act 1901, Customs Tariff Act 1995)","Document is only 2 pages with straightforward tabular format","Limited defined terms (only statutory references like 'Schedule 4 Item Number')"],"plain_english_summary":"This order cancels an earlier 1997 tariff concession and replaces it with a new concession (effective 1 Jan 2007) for certain radio broadcast receivers built for construction and earthmoving equipment. It updates the customs classification and preserves concessional duty treatment, affecting importers of those specific radios by ensuring the correct, reduced duty rate continues under the new order number."},"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-hs2007-446a-tariff-concession-order-0614424","history":"/api/acts/tariff-concession-revocation-order-hs2007-446a-tariff-concession-order-0614424/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-446a-tariff-concession-order-0614424/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-446a-tariff-concession-order-0614424/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-446a-tariff-concession-order-0614424/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-446a-tariff-concession-order-0614424/documents"}}