{"id":"F2007L03242","name":"Tariff Concession Revocation Order HS2007/453A - Tariff Concession Order 0614431","slug":"tariff-concession-revocation-order-hs2007-453a-tariff-concession-order-0614431","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68943,"registerId":"commonwealth-F2007L03242-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/453A - Tariff Concession Order 0614431","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 9611405 made on 20.12.96, 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| 8527.39.00 | RECEIVERS, radio broadcast, having FM frequency range 87.5 mHz to108 mHz whether or not incorporating MW frequency, but NOT includingreceivers incorporating ANY of the following:(a) outputs for direct connection to a 100 V, 70 V, 50 V, or 25 Vconstant voltage line speaker system;(b) more than one (mono or stereo) microphone input connections;(c) more than three speaker zone output selection switches;(d) tone generators including any of bell (chime), pre announced,alert or evacuateOp. 11.10.96 - TC 9611405 | 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 HS2007/453A\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, radio broadcast, having FM frequency range 87.5 mHz to108 mHz whether or not incorporating MW frequency, but NOT includingreceivers incorporating ANY of the following:(a) outputs for direct connection to a 100 V, 70 V, 50 V, or 25 Vconstant voltage line speaker system;(b) more than one (mono or stereo) microphone input connections;(c) more than three speaker zone output selection switches;(d) tone generators including any of bell (chime), pre announced,alert or evacuateOp. 01.01.07 - TC 0614431 | 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 HS2007/453A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument replaces the earlier Tariff Concession Order with a new order that alters the legal tariff classification and the Schedule 4 item applicable to the same described receivers. Mechanically this changes which Schedule 4 concession applies and therefore may change importers' tariff treatment and reporting obligations, while the product description and exclusions remain materially the same. Effective date: 01.01.07."},"complexity_factors":["Technical tariff classification change: 8527.39.00 -> 8527.99.00 (requires tariff code knowledge)","Change to Schedule 4 item number (appears to move from 5031.12.06 to item 50) affecting concession application","Legal authority and cross-reference: instrument made under s.269SD(2) Customs Act 1901 and refers to Schedule 4 of the Customs Tariff Act 1995","Detailed product exclusions in the goods description (clauses (a)–(d)) that affect eligibility","Effective date coordination (revocation effective 01.01.07) requiring importers to update declarations from that date","Decision made by a delegated official (administrative discretion in exercise of statutory power)"],"plain_english_summary":"This instrument revokes Tariff Concession Order 9611405 and replaces it with Tariff Concession Order 0614431. It reclassifies the same described FM radio broadcast receivers from tariff heading 8527.39.00 to 8527.99.00 and assigns a new Schedule 4 item, effective 1 January 2007.\n\nImporters of the listed receivers are affected because the change alters which Schedule 4 concession and tariff classification apply, shifting compliance, tariff reporting and potential duty treatment. The delegate acts under s.269SD(2) of the Customs Act 1901."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument maintains the same substantive scope as the original 1996 order. It is a technical amendment to update the customs tariff classification code (from 8527.39.00 to 8527.99.00) and the Schedule 4 item number, reflecting changes to the Harmonized System nomenclature rather than expanding or altering the underlying policy intent."},"complexity_factors":["Heavy reliance on defined customs classification codes (HS codes 8527.39.00 and 8527.99.00) and Schedule 4 item numbers without explanation","Nested exclusions using 'NOT including' followed by four specific technical criteria (a)-(d) that require technical product knowledge to interpret","Cross-references to multiple statutes: Customs Act 1901 (Section 269SD(2)), Customs Tariff Act 1995 (Schedule 4, Part III), and the revoked instrument","Dual operation: simultaneous revocation and replacement with interdependent effective dates","Technical product specifications (frequency ranges, voltage lines, microphone inputs, zone switches) embedded in the goods description"],"plain_english_summary":"This order cancels an earlier 1996 tariff concession and replaces it with a new concession (effective 1 Jan 2007) that covers standard FM broadcast receivers (87.5–108 MHz) under an updated customs classification. \n\nImporters of such receivers may qualify for reduced duty if the units lack excluded features (high‑voltage speaker outputs, multiple mic inputs, >3 zone switches, or built‑in tone generators); otherwise full duty applies."},"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-hs2007-453a-tariff-concession-order-0614431","history":"/api/acts/tariff-concession-revocation-order-hs2007-453a-tariff-concession-order-0614431/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-453a-tariff-concession-order-0614431/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-453a-tariff-concession-order-0614431/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-453a-tariff-concession-order-0614431/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-453a-tariff-concession-order-0614431/documents"}}