{"id":"F2007L02804","name":"Tariff Concession Revocation Order HS2007/448A - Tariff Concession Order 0614520","slug":"tariff-concession-revocation-order-hs2007-448a-tariff-concession-order-0614520","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":169574,"registerId":"commonwealth-F2007L02804-current","compilationNumber":null,"startDate":"2026-04-04","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/448A - Tariff Concession Order 0614520","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 0208894 made on 13.12.02, 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 | HOME THEATRE SYSTEMS, DVD PLAYER AND RECEIVER, comprising ALL ofthe following:(a) output terminals for component video, s-video and compositevideo;(b) digital input and output terminals;(c) built-in Dolby digital and DTS decoders;(d) at least two (2) front speakers, two (2) surround speakersand one (1) centre speaker, whether or not also includinga sub-woofer;(e) maximum speaker input power of 160 W;(f) DVD video, video CD, CD, CD-R and CD-RW compatibleOp. 25.09.02 - TC 0208894 | 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 HS2007/448A\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 | HOME THEATRE SYSTEMS, DVD PLAYER AND RECEIVER, comprising ALL ofthe following:(a) output terminals for component video, s-video and compositevideo;(b) digital input and output terminals;(c) built-in Dolby digital and DTS decoders;(d) at least two (2) front speakers, two (2) surround speakersand one (1) centre speaker, whether or not also includinga sub-woofer;(e) maximum speaker input power of 160 W;(f) DVD video, video CD, CD, CD-R and CD-RW compatibleOp. 01.01.07 - TC 0614520 | 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 HS2007/448A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update to reflect reclassification of goods under the harmonised tariff system. The scope remains identical - the same home theatre systems continue to receive tariff concessions, just under a different tariff classification code (8527.91.00 instead of 8527.31.00). This is a technical amendment, not an expansion or contraction of the original concession's purpose."},"complexity_factors":["Very short document (2 pages)","Only 2 defined terms (the old and new tariff concession order numbers)","No nested conditional logic or exceptions","Simple structure: revocation of old order + creation of new order with identical goods description","Single cross-reference to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4","Goods description uses straightforward technical specifications rather than legal jargon"],"plain_english_summary":"Revokes an existing tariff concession for certain home‑theatre DVD player/receiver combinations and replaces it with a new concession covering the same multi‑speaker systems with digital audio decoders and multiple video outputs. It affects importers and Australian manufacturers/retailers of these units.\n\nThe order updates the tariff classification (moved from 8527.31.00 to 8527.91.00), changing how customs duties apply to these goods and taking effect from 1 January 2007."},"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 legal classification and concession linkage for the described home‑theatre systems by revoking TCO 0208894 (Table A: 8527.31.00 and Schedule 4 item '5031.12.06') and substituting TC 0614520 (Table B: 8527.91.00 and Schedule 4 item '50'), effective 01.01.2007. Mechanically, this replaces which Schedule 4 item and tariff heading apply to these goods and therefore can change the duty/concession outcome for importers."},"complexity_factors":["Legal mechanism: revocation and replacement under s.269SD(2) of the Customs Act 1901 (first paragraph).","Technical tariff detail: change of tariff subheading from 8527.31.00 (Table A) to 8527.91.00 (Table B) requires accurate reclassification by importers and brokers.","Schedule linkage: change in Schedule 4 item from '5031.12.06' (Table A) to item '50' (Table B) alters which concession entry applies and therefore duty treatment.","Effective date timing: revocation effective 01.01.2007 while original TCO had prior operation dates (Tables A and B) — creates a clear cut‑over that importers must observe.","Administrative compliance: businesses must update paperwork, claims and possibly internal pricing or supply contracts to reflect the new TCO and tariff heading.","Delegated decision‑making: instrument signed by a delegate of the Chief Executive Officer, showing internal administrative discretion rather than primary‑legislative enactment."],"plain_english_summary":"This instrument cancels Tariff Concession Order No. 0208894 for specified home‑theatre systems and substitutes Tariff Concession Order TC 0614520, moving the goods from tariff heading 8527.31.00 to 8527.91.00 and assigning Schedule 4 item 50. (Made by a delegate of the CEO under s.269SD(2) of the Customs Act 1901; effective 01.01.2007.)\n\nImporters and customs brokers must adopt the new classification and item number when claiming concessions or paying duties; that administrative change may alter the applicable duty or concession treatment."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-448a-tariff-concession-order-0614520","history":"/api/acts/tariff-concession-revocation-order-hs2007-448a-tariff-concession-order-0614520/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-448a-tariff-concession-order-0614520/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-448a-tariff-concession-order-0614520/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-448a-tariff-concession-order-0614520/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-448a-tariff-concession-order-0614520/documents"}}