{"id":"F2007L02998","name":"Tariff Concession Revocation Order HS2007/449A - Tariff Concession Order 0614426","slug":"tariff-concession-revocation-order-hs2007-449a-tariff-concession-order-0614426","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118243,"registerId":"commonwealth-F2007L02998-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/449A - Tariff Concession Order 0614426","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 8735548 made on 01.01.88, 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| 8527.39 | RECEIVERS, scanning, but NOT including ANY of the following:(a) such scanning receivers imported with separate aerialsOR antennae capable of being connected by cable;(b) scanning receivers capable of operating in a frequencyrange of 1.7 MHz or greater but NOT exceeding 30.0 MHz;(c) transceiversOp. 01.01.88 - TC 8735548 | 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 HS2007/449A\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| 8527.99.00 | RECEIVERS, scanning, but NOT including ANY of the following:(a) such scanning receivers imported with separate aerialsOR antennae capable of being connected by cable;(b) scanning receivers capable of operating in a frequencyrange of 1.7 MHz or greater but NOT exceeding 30.0 MHz;(c) transceiversOp. 01.01.07 - TC 0614426 | 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 HS2007/449A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument alters which goods fall under the concession and which Schedule 4 item applies: it revokes TCO 8735548 (Op. 01.01.88) covering receivers under tariff heading 8527.39 with Schedule 4 item 5031.12.06, and replaces it with TC 0614426 (Op. 01.01.07) classifying the goods at 8527.99.00 and applying Schedule 4 item 50. Mechanically, this changes the tariff concession available to affected imports (authority: s.269SD(2) Customs Act 1901; concession reference: Part III, Schedule 4 of the Customs Tariff Act 1995)."},"complexity_factors":["Legal authority: exercise of power under s.269SD(2) of the Customs Act 1901 (instrument-making by CEO delegate).","Tariff mechanics: changes in tariff classification codes (from 8527.39 to 8527.99.00) and in the Part III Schedule 4 concession item (from 5031.12.06 to item 50) determine different duty treatment.","Technical product description: narrow exclusions in the goods description (e.g. separate aerials/antennae; frequency ranges; transceivers) create potential classification disputes at importation.","Timing/effect: revocation given effect from 01.01.07 though instrument dated 20 June 2007, raising transitional/compliance timing issues for importers and customs processing.","Administrative discretion and recordkeeping: delegate decision-making and the need for importers and brokers to update classifications, paperwork and duty calculations increase compliance steps but within a narrowly targeted scope."],"plain_english_summary":"This instrument revokes an earlier Tariff Concession Order (TCO 8735548) and substitutes a new TCO (TC 0614426). It reclassifies a narrowly described category of \"scanning receivers\" from tariff heading 8527.39 to 8527.99.00 and replaces the Schedule 4 concession item 5031.12.06 with item 50. Importers of the specified receivers are the primary parties affected because the change alters which concession (and thus tariff treatment) applies; the change was made by a delegate under s.269SD(2) of the Customs Act 1901."},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a technical reclassification maintaining the same substantive scope. The goods description is verbatim identical between the old and new orders. The change reflects updated Harmonized System nomenclature (HS2007) rather than any expansion or contraction of which scanning receivers receive tariff concessions."},"complexity_factors":["Heavy reliance on defined tariff classification codes (8527.39, 8527.99.00, Schedule 4 Item 50) that require external reference to the Customs Tariff Act 1995","Nested exclusions in the goods description (three specific carve-outs for aerials, frequency ranges, and transceivers)","Cross-referencing between multiple instruments (revocation of TC 8735548, creation of TC 0614426)","Dual effective dates (revocation from 01.01.07, new order effective from same date but expressed through reference back)","Delegated legislative instrument made under specific section (269SD(2)) of the Customs Act 1901"],"plain_english_summary":"This Order revokes a 1988 tariff concession for scanning radio receivers and replaces it with a new concession effective 1 January 2007, reclassifying the goods from tariff code 8527.39 to 8527.99. \n\nIt affects importers and Australian businesses that make or sell scanning receivers by ensuring the correct HS2007-based tariff classification (and therefore duty) applies; the scope of covered products remains the same as before."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-449a-tariff-concession-order-0614426","history":"/api/acts/tariff-concession-revocation-order-hs2007-449a-tariff-concession-order-0614426/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-449a-tariff-concession-order-0614426/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-449a-tariff-concession-order-0614426/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-449a-tariff-concession-order-0614426/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-449a-tariff-concession-order-0614426/documents"}}