{"id":"F2007L03213","name":"Tariff Concession Revocation Order HS2007/468A - Tariff Concession Order 0614444","slug":"tariff-concession-revocation-order-hs2007-468a-tariff-concession-order-0614444","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68849,"registerId":"commonwealth-F2007L03213-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/468A - Tariff Concession Order 0614444","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 9607689 made on 19.06.96, 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| 8528.12 | RECEIVERS, colour television, capable of BOTH AC and DCoperation, incorporating a liquid crystal display screen with adiagonal measurement NOT exceeding 15 cm, but NOT including suchcolour television receivers incorporated in or incorporating anyother apparatusOp. 01.07.96 - TC 9607689 | 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 HS2007/468A\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| 8528.72.00 | RECEIVERS, colour television, capable of BOTH AC and DCoperation, incorporating a liquid crystal display screen with adiagonal measurement NOT exceeding 15 cm, but NOT including suchcolour television receivers incorporated in or incorporating anyother apparatusOp. 01.01.07 - TC 0614444 | 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 HS2007/468A","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":"The legislation maintains its original narrow scope — updating the tariff concession for a specific category of goods (small LCD televisions). The change from the 1996 order to the 2007 order is purely technical, reflecting updates to international customs classification codes (Harmonized System 2007). There is no expansion of coverage to new product categories or alteration of the substantive concession terms."},"complexity_factors":["Very short document (2 pages, approximately 300 words)","Only 2 defined statutory references (Customs Act 1901, Section 269SD(2); Customs Tariff Act 1995, Schedule 4)","Simple binary structure: revocation of old order + creation of new order","No nested conditions, exceptions, or cross-references beyond the two tables","Technical complexity limited to customs classification codes (8528.12, 8528.72.00) which are standard international nomenclature, not legal complexity","Single operative clause with clear effective date"],"plain_english_summary":"This Tariff Concession Revocation Order (signed 20 June 2007 by Robert Crawford) revokes an older concession and replaces it with an updated one for small colour LCD televisions (screens ≤15 cm) that run on AC/DC. It changes the customs classification to align with HS2007 and affects import duty treatment for these goods, effective from 1 January 2007."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"This instrument changes the scope of the concession treatment for the specified goods by revoking the earlier Tariff Concession Order (TCO No. 9607689) and replacing it with a new TCO (No. 0614444) that uses a different tariff classification (from 8528.12 to 8528.72.00) and a different Schedule 4 item number. Mechanically, that moves the goods to a different entry in Part III of Schedule 4 of the Customs Tariff Act 1995, which can change the duty outcome or concession conditions that apply. The change therefore alters which concession (if any) governs those imports and is a substantive scope change from one administrative concession entry to another."},"complexity_factors":["Very short instrument (two pages) with two straightforward actions: revoke one TCO and make another","Two tabular entries (old and new) describing the same goods with slightly different tariff headings","Cross-reference to Section 269SD(2) of the Customs Act 1901","Cross-reference to Part III of Schedule 4 of the Customs Tariff Act 1995 (requires external lookup to determine actual duty effect)","Technical tariff wording (AC/DC operation, LCD diagonal not exceeding 15 cm) requires attention to precise description for classification","Effective date and transitional timing (revocation effective from an earlier date than instrument signing) introduces a minor temporal detail"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- The delegate of the Chief Executive Officer of the Australian Customs (Robert Crawford) cancels (revokes) an earlier Tariff Concession Order (TCO No. 9607689) that covered a specific type of small colour television receiver, and replaces it with a new Tariff Concession Order (TCO No. 0614444).\n- The revocation takes effect from 1 January 2007. The replacement TCO is the operative instrument from the same effective date.\n- The document is made under Section 269SD(2) of the Customs Act 1901 and states that the goods in the new order are subject to the item in Part III of Schedule 4 to the Customs Tariff Act 1995 shown in the new table.\n\n**What goods are affected**\n\n- The goods described are: colour television receivers that can run on both AC and DC power and include a liquid crystal display (LCD) screen with a diagonal measurement not exceeding 15 cm, excluding televisions that are built into, or incorporate, other apparatus.\n- The technical tariff classification is changed from 8528.12 (in the old order) to 8528.72.00 (in the new order). The Schedule 4 item applied to the goods is also changed (the instrument shows a different item number in Column 2 of the new table).\n\n**Who is directly affected**\n\n- Importers of these small LCD colour television receivers.\n- Customs brokers, freight forwarders and accountants who prepare import documentation and claims for tariff concessions.\n- Customs administration (who must apply the new TCO and update records).\n\n**Why it matters**\n\n- A Tariff Concession Order determines which concessional tariff item (if any) applies to particular imported goods. Changing the TCO can change the tariff classification and the specific Schedule 4 item that provides a concession (or determines the duty rate or exemption). That change can therefore alter the amount of customs duty payable and the entry paperwork importers must lodge.\n\n**Official rationale and practical test against costs and incentives**\n\n- The instrument itself simply records a revocation and replacement; it does not include a policy statement explaining the reason. Possible practical reasons (not stated in the text) are administrative updates to tariff nomenclature, correction of the earlier entry, or a deliberate change to which Schedule 4 concession item applies.\n- Costs and incentives:\n  - Who pays: importers (or their customers) pay the customs duty that results from the applied Schedule 4 item. If the new item carries a different duty rate or conditions, the importer’s landed cost will change.\n  - Who decides: the delegate of the CEO of the customs administration exercised statutory power under s.269SD(2) to revoke and re-make the TCO. Customs officers and importers must use the new TCO number and tariff heading when claiming concessions.\n  - Behaviour change required: importers and their agents must update classification codes and concession claims on import declarations from 1 January 2007; failure to do so risks incorrect duty assessment or administrative delays.\n  - Administrative/compliance burden: likely small — updating internal codes and documentation, and ensuring the correct Schedule 4 item is claimed. There is a risk of transition confusion or misclassification if systems or staff are not updated.\n  - Implementation risk and discretion: low technical risk — this is an administrative instrument. The delegate’s use of statutory power centralises the decision to Customs, so there is administrative discretion in how TCOs are managed.\n\n**Concrete, source-based implications**\n\n- The instrument changes the tariff classification from 8528.12 to 8528.72.00 and changes the Schedule 4 item number that governs concession treatment. Those two mechanical changes determine the practical outcome: the concession that applied under the old TCO will be superseded by the concession (if any) attached to the new Schedule 4 item in the Customs Tariff Act 1995.\n- If the Schedule 4 item in the new TCO attracts a different duty outcome (rate, exemption, or condition), importers will face different costs; the instrument does not itself state whether duty increases or decreases.\n\n**Key legal references in the instrument**\n\n- Power exercised: Section 269SD(2) of the Customs Act 1901 (cited in the instrument).\n- Concession mapping: Part III of Schedule 4 to the Customs Tariff Act 1995 (the instrument lists which Schedule 4 item now applies to the goods).\n\n(Instrument signed and dated 20 June 2007; effective revocation date 01.01.07.)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-468a-tariff-concession-order-0614444","history":"/api/acts/tariff-concession-revocation-order-hs2007-468a-tariff-concession-order-0614444/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-468a-tariff-concession-order-0614444/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-468a-tariff-concession-order-0614444/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-468a-tariff-concession-order-0614444/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-468a-tariff-concession-order-0614444/documents"}}