{"id":"F2007L03318","name":"Tariff Concession Revocation Order HS2007/461A - Tariff Concession Order 0614437","slug":"tariff-concession-revocation-order-hs2007-461a-tariff-concession-order-0614437","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69172,"registerId":"commonwealth-F2007L03318-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/461A - Tariff Concession Order 0614437","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 9705438 made on 19.09.97, 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| 8527.90.90 | RECEIVERS, SATELLITE EARTH STATION, having a direct receptionfrequency of 12 GHzOp. 23.06.97 - TC 9705438 | 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 HS2007/461A\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| 8517.69.10 | RECEIVERS, SATELLITE EARTH STATION, having a direct receptionfrequency of 12 GHzOp. 01.01.07 - TC 0614437 | 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 HS2007/461A","sortOrder":0}],"analysis":{"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":2,"scope_assessment":{"changed":false,"description":"This instrument performs a narrow, technical administrative function exactly as intended by the Customs Act 1901. It replaces one tariff concession with another for identical goods due to tariff reclassification. No scope creep is evident."},"complexity_factors":["Very short document (2 pages, essentially 2 tables)","Only 1 defined term implicitly referenced (the Customs Act 1901 section)","No nested conditional logic — straightforward revocation and replacement","Single cross-reference to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4","Minimal operational complexity — describes specific goods with precise technical specifications (12 GHz frequency) but no interpretive ambiguity"],"plain_english_summary":"This Tariff Concession Revocation Order revokes an old concession and replaces it with a new one for the same satellite earth station receivers (12 GHz direct reception), shifting them to a different tariff classification. Importers and satellite communications businesses keep concessional duty treatment but must use the new tariff code for compliance. The change aligns classifications with HS2007 and is backdated to 1 Jan 2007."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument does not broaden the legislative scheme; it performs an administrative substitution of one tariff concession order for another covering the same goods. Mechanically the scope remains the same (a tariff concession for satellite earth station receivers). The change is principally in tariff classification and the Schedule 4 item reference (administrative re-labelling and re-listing), not an expansion of policy purpose or an additional regulatory burden beyond updating classification and processing. The only notable scope effect is temporal (the instrument takes effect from 01.01.2007), which can create retrospective administrative consequences but does not change the overall statutory framework or extend the substantive purpose of the original TCO."},"complexity_factors":["Very short instrument (2 pages, two tables)","Single substantive action: revoke one Tariff Concession Order and replace it with another","Limited number of legal cross-references (Customs Act 1901 s.269SD(2); Customs Tariff Act 1995 Schedule 4)","Small number of defined items: one goods description repeated, two tariff headings (8527.90.90 → 8517.69.10)","One effective date that is retrospective (01.01.2007) introducing limited temporal complexity","No nested exceptions or lengthy conditions; administrative rather than regulatory complexity"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- It revokes an earlier tariff concession order (TCO No. 9705438) that covered certain satellite receivers and replaces it with a new tariff concession order (TCO No. 0614437). The revocation is made under section 269SD(2) of the Customs Act 1901.\n\n- The specific product named in both instruments is the same technical good: “RECEIVERS, SATELLITE EARTH STATION, having a direct reception frequency of 12 GHz.”\n\n- The paperwork changes the Customs Tariff classification applied to those goods. The earlier TCO used tariff heading 8527.90.90; the replacement TCO records the goods under heading 8517.69.10.\n\n- The replacement TCO is recorded as applying the relevant item in Part III of Schedule 4 to the Customs Tariff Act 1995 — Column 2 in TABLE B shows item number 50. The revocation and the new order both have effect from 01.01.2007 (the instrument itself is dated 20 June 2007).\n\n**Who this affects**\n\n- Importers (and their customs brokers or freight agents) who import the specified satellite receivers and who rely on a tariff concession to reduce or remove duty payable.\n- Customs officers and administrative staff who process import declarations and apply the correct tariff classifications and Schedule 4 concessions.\n- Any local businesses or agents who manufacture, resell, or service these receivers to the extent that import duty levels affect their costs.\n\n**Why it matters (practical consequences)**\n\n- Tariff classification determines which rate of duty (if any) applies and whether a tariff concession in Schedule 4 may be claimed. Changing the classification and the Schedule 4 item number can change an importer’s entitlement to reduced duty or change how they claim the concession.\n\n- The instrument is retrospective in effect: the revocation and replacement are stated to operate from 01.01.2007, while the instrument is dated 20 June 2007. That timing can affect entries made between those dates (importers or brokers may need to revisit prior customs entries or claims).\n\n- Administrative action required: importers and brokers must use the new TCO number/classification on future import documentation and may need to amend records, systems or prior declarations if the change affects duty paid or concession eligibility.\n\n**How the decision is made and who decides**\n\n- A delegate of the Chief Executive Officer of Customs used a power in s.269SD(2) of the Customs Act 1901 to revoke the old TCO and make the new one. The instrument itself records that delegate’s action.\n\n**Official purpose-claim and a brief test against practical effects**\n\n- The instrument’s formal effect is to revoke one TCO and substitute another that describes the same product but uses a different tariff heading and specifies a Schedule 4 item (item 50). If the stated purpose is to correct or update tariff classification so the concession is applied under the correct Schedule 4 item, then the practical costs and trade-offs are:\n  - Compliance and administrative cost: importers and brokers must update entries, software and bookkeeping; this is a direct cost to private parties and to Customs administration.\n  - Risk of changed duty liability: if the Schedule 4 item or the tariff heading produces a different duty outcome, some importers may pay more (or less) duty. That is a direct financial effect on importers and downstream buyers.\n  - Retrospective timing risk: because the instrument takes effect from 01.01.2007 but was made on 20 June 2007, importers who relied on the old order during that period face potential uncertainty and may need to engage with Customs if reassessments arise.\n\n**Immediate implementation/operational notes**\n\n- Import declarations from 01.01.2007 onwards should, for the purposes of claiming the concession, be aligned to the replacement TCO and the Schedule 4 item indicated in TABLE B.\n- Importers should check whether entries already lodged for the period between 01.01.2007 and 20.06.2007 require amendment or review if the tariff outcome changed.\n\n(References in the instrument: revocation under s.269SD(2) of the Customs Act 1901; the concession mechanism under Part III of Schedule 4 to the Customs Tariff Act 1995.)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-461a-tariff-concession-order-0614437","history":"/api/acts/tariff-concession-revocation-order-hs2007-461a-tariff-concession-order-0614437/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-461a-tariff-concession-order-0614437/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-461a-tariff-concession-order-0614437/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-461a-tariff-concession-order-0614437/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-461a-tariff-concession-order-0614437/documents"}}