{"id":"F2007L02797","name":"Tariff Concession Revocation Order HS2007/455A - Tariff Concession Order 0614433","slug":"tariff-concession-revocation-order-hs2007-455a-tariff-concession-order-0614433","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":169561,"registerId":"commonwealth-F2007L02797-current","compilationNumber":null,"startDate":"2026-04-04","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/455A - Tariff Concession Order 0614433","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 0206740 made on 20.12.02, 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| 8527.39.00 | HOME THEATRE SYSTEMS, comprising ALL of the following:(a) receiver having a minimum of three (3) digital inputsincluding at least one (1) optical input;(b) at least two (2) front speakers, two (2) surround speakersand one (1) centre speaker;(c) maximum speaker input power rating of 160 WOp. 29.07.02 - TC 0206740 | 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 HS2007/455A\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 | HOME THEATRE SYSTEMS, comprising ALL of the following:(a) receiver having a minimum of three (3) digital inputsincluding at least one (1) optical input;(b) at least two (2) front speakers, two (2) surround speakersand one (1) centre speaker;(c) maximum speaker input power rating of 160 WOp. 01.01.07 - TC 0614433 | 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 HS2007/455A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument alters legal scope by moving the described home theatre systems from one tariff classification and Schedule 4 item (8527.39.00 / 5031.12.06) to another (8527.99.00 / 50) effective 01.01.07. The physical product description remains substantially the same, but the applicable tariff/concession treatment that importers receive is changed, so financial and compliance effects follow from that reclassification (see TABLE A and TABLE B; s.269SD(2) cited)."},"complexity_factors":["Legal mechanism is a straightforward revocation-and-replacement under s.269SD(2) of the Customs Act 1901 (explicit in instrument)","Change is primarily reclassification across tariff subheadings (8527.39.00 → 8527.99.00), which requires cross-reference to the Customs Tariff to determine rate effects","Schedule 4 item number changed (5031.12.06 → 50), which alters entitlement to specific concession treatment and therefore importer cost exposure","Product description is specific (receiver with minimum digital inputs, speaker complement, max power) so applicability depends on technical compliance with that description","Effective date (01.01.07) creates a firm compliance start for import entries and potential stock/entry timing considerations","Administrative burden on importers and customs brokers to update tariff classifications and entry paperwork","Low policy ambiguity but practical uncertainty remains until tariff rates/concessions tied to the new Schedule 4 item are checked against the Customs Tariff Act 1995"],"plain_english_summary":"This instrument revokes Tariff Concession Order 0206740 and replaces it with Tariff Concession Order 0614433, effective 1 January 2007, changing the customs classification that applies to a specific model of home theatre systems. Importers of the described home theatre systems must now classify those goods under the new tariff heading and Schedule 4 item (moved from 8527.39.00 / item 5031.12.06 to 8527.99.00 / item 50). The change was made by a delegate of the CEO under s.269SD(2) of the Customs Act 1901 and affects how customs duty or concession treatment is applied."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument maintains the same scope as the original tariff concession. It is a routine administrative update that revokes an expired order and replaces it with an equivalent concession under updated customs classification codes. The substantive conditions for the concession remain identical."},"complexity_factors":["Heavy reliance on defined customs classification codes (HS codes 8527.39.00 and 8527.99.00) without explanation","Technical product specifications with multiple nested conditions ('ALL of the following' with sub-paragraphs a, b, c)","Cross-references to multiple other legislative instruments (Customs Act 1901, Customs Tariff Act 1995, Schedule 4)","Dual operation (revocation and replacement) with interdependent effective dates","Administrative numbering systems (TC 0206740, TC 0614433, HS2007/455A) that require external knowledge to fully interpret"],"plain_english_summary":"This order cancels the expired tariff concession (TC 0206740) and creates a replacement (TC 0614433) effective 1 January 2007, preserving reduced customs duties for qualifying home theatre systems. It affects importers/retailers of systems meeting the stated technical criteria (receiver with multiple digital inputs including optical; five speakers; speaker power ≤160W). The measure matters because it continues duty relief while shifting the goods’ tariff classification and the Schedule 4 item used to claim the concession."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-455a-tariff-concession-order-0614433","history":"/api/acts/tariff-concession-revocation-order-hs2007-455a-tariff-concession-order-0614433/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-455a-tariff-concession-order-0614433/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-455a-tariff-concession-order-0614433/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-455a-tariff-concession-order-0614433/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-455a-tariff-concession-order-0614433/documents"}}