{"id":"F2007L03253","name":"Tariff Concession Revocation Order HS2007/447A - Tariff Concession Order 0614425","slug":"tariff-concession-revocation-order-hs2007-447a-tariff-concession-order-0614425","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68976,"registerId":"commonwealth-F2007L03253-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/447A - Tariff Concession Order 0614425","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 9701843 made on 23.05.97, 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 | RECEIVERS, RADIO, AM/FM, mono or stereo, including ANY of thefollowing:(a) cassette player;(b) cd player;(c) turntableOp. 04.03.97 - TC 9701843 | 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 HS2007/447A\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 | RECEIVERS, RADIO, AM/FM, mono or stereo, including ANY of thefollowing:(a) cassette player;(b) cd player;(c) turntableOp. 01.01.07 - TC 0614425 | 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 HS2007/447A","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 revokes TCO 9701843 and substitutes a new TCO (TC 0614425) that applies a different tariff classification (from 8527.31.00 to 8527.91.00) and a different Schedule 4 item number (from 5031.12.06 to 50), effective 01.01.07. That alters which Part III Schedule 4 concession applies to the described radio receivers and so changes import duty treatment and related compliance obligations."},"complexity_factors":["Legal cross-reference to s269SD(2) of the Customs Act 1901 and to Part III of Schedule 4 of the Customs Tariff Act 1995","Technical tariff classifications (HS codes) change: 8527.31.00 in Table A to 8527.91.00 in Table B","Change in Schedule 4 item number (Table A shows 5031.12.06; Table B shows 50) affecting entitlement to concession","Administrative action by a delegate (narrow procedural discretion rather than broad policy-making)","Potential compliance impacts for importers (duty calculation, record-keeping, paperwork) though mechanically straightforward"],"plain_english_summary":"This order, made under s269SD(2) of the Customs Act 1901, cancels Tariff Concession Order 9701843 (23 May 1997) and replaces it with a new Tariff Concession Order effective 1 Jan 2007. Mechanically it changes the tariff classification and the Schedule 4 item that apply to specified radio receivers with cassette, CD or turntable. It therefore affects importers of those receivers by altering which Part III Schedule 4 concession (and thus duty treatment and compliance steps) applies."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a technical reclassification maintaining the same concession for the same goods. The scope remains identical—only the tariff classification number has been updated from 8527.31.00 to 8527.91.00, likely to align with international harmonized system changes. No expansion or reduction of the concession's coverage."},"complexity_factors":["Very short document (2 pages)","Only 2 defined items (the old and new tariff classifications)","No nested conditional logic or exceptions","Single cross-reference to Customs Act 1901 and Customs Tariff Act 1995","Straightforward replacement structure: revoke old, insert new","Tabular format makes the comparison clear"],"plain_english_summary":"This order cancels a 1997 tariff concession for AM/FM radio receivers with cassette, CD or turntable features and reissues the concession under a new customs classification (tariff code 8527.91.00 replacing 8527.31.00). It affects importers and businesses bringing these radios into Australia by updating the duty classification to align with the HS2007 system; the change has effect from 1 January 2007."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-447a-tariff-concession-order-0614425","history":"/api/acts/tariff-concession-revocation-order-hs2007-447a-tariff-concession-order-0614425/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-447a-tariff-concession-order-0614425/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-447a-tariff-concession-order-0614425/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-447a-tariff-concession-order-0614425/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-447a-tariff-concession-order-0614425/documents"}}