{"id":"F2007L03243","name":"Tariff Concession Revocation Order HS2007/454A - Tariff Concession Order 0614432","slug":"tariff-concession-revocation-order-hs2007-454a-tariff-concession-order-0614432","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68945,"registerId":"commonwealth-F2007L03243-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/454A - Tariff Concession Order 0614432","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 9611439 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 | TUNER AMPLIFIERS, radio broadcast, having FM frequency range87.5 MHz to 108 MHz whether or not incorporating MW frequency, butNOT including tuner amplifiers incorporating ANY of the following:(a) outputs for direct connection to a 100, 70, 50, or 25 voltconstant voltage line speaker system;(b) more than two (mono or stereo) microphone input connections;(c) more than three speaker zone output selection switches;(d) tone generators including any of bell (chime), pre announce,alert or evacuateOp. 14.10.96 - TC 9611439 | 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 HS2007/454A\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 | TUNER AMPLIFIERS, radio broadcast, having FM frequency range87.5 MHz to 108 MHz whether or not incorporating MW frequency, butNOT including tuner amplifiers incorporating ANY of the following:(a) outputs for direct connection to a 100, 70, 50, or 25 voltconstant voltage line speaker system;(b) more than two (mono or stereo) microphone input connections;(c) more than three speaker zone output selection switches;(d) tone generators including any of bell (chime), pre announce,alert or evacuateOp. 01.01.07 - TC 0614432 | 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 HS2007/454A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a routine administrative update maintaining the same policy intent. The original 1996 concession covered specific tuner amplifiers; this 2007 instrument revokes and replaces it with essentially the same concession under updated tariff classifications. The scope remains limited to customs duty treatment of a narrow category of radio broadcast equipment."},"complexity_factors":["Short, single-purpose instrument (2 pages)","Only 4 specific exclusion criteria to interpret","Requires cross-referencing to Customs Act 1901 (section 269SD) and Customs Tariff Act 1995 (Schedule 4, Part III) to understand full legal effect","Technical product specifications (frequency ranges, voltage lines, microphone inputs) require industry knowledge to apply correctly","No defined terms section — relies on external tariff classification system (HS2007)"],"plain_english_summary":"This order revokes TC 9611439 and replaces it with TC 0614432, continuing a reduced customs duty concession for radio tuner amplifiers (FM 87.5–108 MHz, possibly with AM). It takes effect 1 January 2007 and moves the concession to Schedule 4 Item 50 (classification 8527.99.00).\n\nImporters, wholesalers and installers of commercial sound systems are affected. The concession excludes high-end commercial amplifiers with 100V/70V/50V/25V outputs, more than two mic inputs, more than three zone switches, or built‑in bells/chimes/emergency tones."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces TCO 9611439 with TCO 0614432, moving the same described tuner amplifiers from tariff heading 8527.39.00 to 8527.99.00 and applying Schedule 4 item number '50', effective 01.01.07 (revocation under s269SD(2)). The product description and exclusions remain substantially the same, so the substantive goods covered are unchanged, but the legal scope of tariff treatment and which Schedule 4 concession applies has changed."},"complexity_factors":["Technical tariff reclassification: 8527.39.00 → 8527.99.00 (requires correct tariff coding by importers)","Detailed product exclusions listed (subclauses (a)–(d)) that determine eligibility for the concession","Reference to statutory power: revocation and replacement under s269SD(2) of the Customs Act 1901","Administrative timing: revocation effective date (01.01.07) differs from instrument date (20 June 2007)","Change to Schedule 4 item application (Table B shows item '50'), affecting which concession rule applies","Low legal novelty — mechanically replaces one TCO with another rather than creating new regulatory regimes","Potential administrative/compliance burden concentrated on importers and customs brokers to update classifications"],"plain_english_summary":"This instrument, made under s269SD(2) of the Customs Act 1901, revokes Tariff Concession Order No. 9611439 (20.12.96) and replaces it with Tariff Concession Order 0614432, effective 01.01.07. It reassigns the described radio broadcast tuner amplifiers from tariff heading 8527.39.00 to 8527.99.00.\n\nImporters and customs administrators are affected: importers must classify goods under the new tariff line and may see different tariff treatment; the delegate of the CEO exercised discretionary revocation and replacement powers."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-454a-tariff-concession-order-0614432","history":"/api/acts/tariff-concession-revocation-order-hs2007-454a-tariff-concession-order-0614432/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-454a-tariff-concession-order-0614432/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-454a-tariff-concession-order-0614432/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-454a-tariff-concession-order-0614432/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-454a-tariff-concession-order-0614432/documents"}}