{"id":"F2007L03410","name":"Tariff Concession Revocation Order HS2007/462A - Tariff Concession Order 0614438","slug":"tariff-concession-revocation-order-hs2007-462a-tariff-concession-order-0614438","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69472,"registerId":"commonwealth-F2007L03410-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/462A - Tariff Concession Order 0614438","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 9806814 made on 04.11.98, 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 | RADIO TERMINALS, MICROWAVE, synchronous digital hierarchy (SDH),fixed point to point, conforming to ITU-T standard G703, operatingin ANY of the following frequency bands:(a) 3.8 GHz (3580-4200 MHz);(b) 6.7 GHz (6425-7110 MHz);(c) 8 GHz (7725-8275 MHz);(d) 11 GHz (10700-11700 MHz);(e) 13 GHz (12750-13250 MHz);(f) 18 GHz (17700-19700 MHz);(g) 22 GHz (21200-23600 MHz)Op. 10.08.98 - TC 9806814 | 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 HS2007/462A\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 | RADIO TERMINALS, MICROWAVE, synchronous digital hierarchy (SDH),fixed point to point, conforming to ITU-T standard G703, operatingin ANY of the following frequency bands:(a) 3.8 GHz (3580-4200 MHz);(b) 6.7 GHz (6425-7110 MHz);(c) 8 GHz (7725-8275 MHz);(d) 11 GHz (10700-11700 MHz);(e) 13 GHz (12750-13250 MHz);(f) 18 GHz (17700-19700 MHz);(g) 22 GHz (21200-23600 MHz)Op. 01.01.07 - TC 0614438 | 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 HS2007/462A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"Yes. The instrument alters the legal scope of how the specified radio terminals are treated under the customs tariff by changing their tariff classification heading (from 8527.90.90 to 8517.69.10) and by applying a different Schedule 4 item. Mechanically this changes which tariff concession (if any) applies to those goods from 01.01.07 onward. The underlying goods description remains the same, but the legal and fiscal treatment of those goods has been changed, which is a material change in scope compared with the earlier TCO."},"complexity_factors":["Very short instrument (two pages) with a single, narrow action (revoke one TCO and make one replacement TCO)","One defined class of goods described in technical, non-ambiguous terms (frequency bands and SDH/G.703 standard)","Two cross-references: section 269SD(2) of the Customs Act 1901 and Schedule 4 of the Customs Tariff Act 1995","Single retrospective effective date (01.01.07) — introduces a temporal element but not nested conditions","Change involves two tariff classification numbers and two Schedule 4 item numbers (simple swap rather than complex reworking)","No multiple exceptions, no tiered obligations, and no complex conditional logic or numerous defined terms"],"plain_english_summary":"**What this instrument does (mechanically)\n\n- This is a Tariff Concession Revocation Order made under section 269SD(2) of the Customs Act 1901. It cancels (revokes) a previous Tariff Concession Order (TCO No. 9806814) and replaces it with a new TCO (TC 0614438).\n- The revocation takes effect from 1 January 2007. The new TCO is recorded in Table B and applies to the goods listed there from the same effective date.\n\n**Which goods are affected\n\n- The instrument targets a specific class of radio terminal equipment: microwave, fixed point-to-point radio terminals built to the SDH/ITU-T G.703 standard that operate in the listed frequency bands (3.8 GHz, 6.7 GHz, 8 GHz, 11 GHz, 13 GHz, 18 GHz and 22 GHz).\n- The technical description of the goods in the new TCO is the same as in the revoked order; what changes is how those goods are treated in the customs tariff (see below).\n\n**What changes for importers and others\n\n- Tariff classification code: The customs tariff classification number attached to the goods is changed. The revoked order listed the goods under tariff heading 8527.90.90; the replacement order lists them under 8517.69.10.\n- Schedule 4 treatment: The Schedule 4 item number that applies to these goods also changes (the revoked order referenced one Schedule 4 entry; the new order applies a different Schedule 4 item). Schedule 4 entries determine whether and how a concession (reduced or zero duty) applies under the Customs Tariff Act 1995.\n- Effective date and retrospective effect: The instrument states the revocation and replacement have effect from 01.01.07. That means the new legal classification and Schedule 4 treatment apply from that date, even though the instrument is dated later.\n\n**Who pays and who decides\n\n- Who decides: The action is taken by a delegate of the Chief Executive Officer of the relevant customs authority (named in the instrument).\n- Who pays or benefits: The immediate parties affected are importers (or their customs brokers) of the specified radio terminals. Changing the tariff classification or Schedule 4 item will change the duty treatment: importers may pay more or less customs duty depending on the concession tied to the new Schedule 4 item. The Commonwealth's customs revenue is the counterparty to any change in duty receipts.\n\n**Why this matters (stated purpose and practical implications)\n\n- Stated/obvious purpose: The instrument replaces an earlier TCO with a new TCO that applies the specified goods to a different tariff heading and Schedule 4 item. Administratively this is typically done to correct or update the tariff classification or the concession entry that applies to particular goods.\n- Practical implications and trade-offs: Changing classification/Schedule 4 item alters import duty outcomes (costs for importers and revenue for the government). It creates a compliance task for importers and customs (reclassifying past and future imports, updating systems). Because the change is given effect from 01.01.07, it can create retrospective adjustments for imports cleared after that date if duties were previously assessed under the revoked TCO. The instrument concentrates its effect on importers of this specific equipment; the fiscal impact is diffuse (changes in tariff revenue) unless volumes are large.\n\n**Implementation, risks and incentives\n\n- Administrative burden: Importers and customs brokers must update classification and may need to seek refunds or pay additional duty for the period after 01.01.07 if treatment differs.\n- Compliance risk: A change of tariff heading can lead to disputes over exactly which models or configurations fall within the new heading; that raises the prospect of reclassification claims and review processes.\n- Incentives: If the new Schedule 4 item is more favourable (lower duty), importers of these goods gain a cost advantage; if less favourable, importers pay more. Sellers and purchasers in supply chains may renegotiate prices or sourcing in response.\n\n**Where to look in the instrument\n\n- The revocation power used is section 269SD(2) of the Customs Act 1901 (instrument preamble).\n- The revoked TCO and its description are in Table A; the replacement TCO and its description are in Table B.\n\n(Notes: this summary describes the legal mechanics and likely practical consequences. The instrument itself does not state policy justifications beyond revocation and replacement; any claimed policy objectives should be examined against the fiscal and compliance effects noted above.)"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a technical administrative update to correct the customs classification of specific microwave radio terminals. The scope remains tightly focused on the original purpose: managing tariff concessions for this particular category of telecommunications equipment. The revocation and replacement mechanism is standard for this type of instrument and does not represent scope creep."},"complexity_factors":["Multiple cross-references to other legislation (Customs Act 1901, Customs Tariff Act 1995, Schedule 4, Part III)","Technical product specifications requiring specialised knowledge (ITU-T standard G703, specific GHz frequency bands, SDH synchronous digital hierarchy)","Tabular format with dual tables (TABLE A for revocation, TABLE B for replacement) creating parallel structure to track","Specific legal mechanism (Section 269SD(2)) requiring understanding of delegation powers under the Customs Act","Date coordination requirements (revocation effective date must align with replacement order effective date)"],"plain_english_summary":"This Order cancels an existing tariff concession for certain SDH fixed point‑to‑point microwave radio terminals and replaces it with a new concession that uses the correct customs classification. It affects importers, manufacturers and users of this telecom equipment because the change — moving the goods from code 8527.90.90 to 8517.69.10 (Schedule item updated) — determines applicable import duty rates. The new concession takes effect 1 January 2007."},"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-hs2007-462a-tariff-concession-order-0614438","history":"/api/acts/tariff-concession-revocation-order-hs2007-462a-tariff-concession-order-0614438/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-462a-tariff-concession-order-0614438/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-462a-tariff-concession-order-0614438/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-462a-tariff-concession-order-0614438/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-462a-tariff-concession-order-0614438/documents"}}