{"id":"F2007L02796","name":"Tariff Concession Revocation Order HS2007/489A - Tariff Concession Order 0614462","slug":"tariff-concession-revocation-order-hs2007-489a-tariff-concession-order-0614462","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":169558,"registerId":"commonwealth-F2007L02796-current","compilationNumber":null,"startDate":"2026-04-04","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/489A - Tariff Concession Order 0614462","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 0205906 made on 27.09.02, 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| 8528.12.00 | SWITCHING UNITS, MULTIMEDIA, having ALL of the following:(a) PAL, SECAM and NTSC television signal reception;(b) remote control;(c) S-VHS outputOp. 08.07.02 - TC 0205906 | 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 HS2007/489A\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| 8528.71.10 | SWITCHING UNITS, MULTIMEDIA, having ALL of the following:(a) PAL, SECAM and NTSC television signal reception;(b) remote control;(c) S-VHS outputOp. 01.01.07 - TC 0614462 | 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 HS2007/489A","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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces TCO 0205906 with TCO 0614462 for the same described goods but moves them to a different tariff heading (8528.12.00 -> 8528.71.10) and assigns a different Schedule 4 item (5031.12.06 -> 50). This changes which concession under the Customs Tariff Act 1995 applies and therefore alters the regulatory/financial treatment of those imports, effective 01.01.2007."},"complexity_factors":["Legal mechanism is narrow: simple revocation of one Tariff Concession Order and substitution with another under s269SD(2) of the Customs Act 1901.","Change of tariff classification (8528.12.00 -> 8528.71.10) alters which customs duty/concession rule applies (Schedule 4 item changed from 5031.12.06 to 50).","Product description is technically specific (PAL/SECAM/NTSC reception, remote control, S‑VHS output), requiring factual matching at import clearance.","Effective date is retrospective to 01.01.2007 (revocation instrument dated 20 June 2007), creating potential retrospective compliance and accounting adjustments.","Administrative impact concentrated on importers and customs brokers (reclassification, documentation, possible duty recalculation)."],"plain_english_summary":"**What this order does:** This instrument revokes Tariff Concession Order No. 0205906 and replaces it with a new Tariff Concession Order (0614462) for the same described multimedia switching units, changes their tariff classification and the Schedule 4 item that applies, and takes effect from 1 January 2007. Made under s269SD(2) of the Customs Act 1901 by a CEO delegate.  \n\n**Who it affects and why it matters:** Importers and customs agents must reclassify affected goods and update import paperwork because the applicable concession and duty treatment change, which affects costs and compliance obligations."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow scope — updating the tariff classification for a specific category of imported goods. It does not expand beyond the original purpose of administering tariff concessions for multimedia switching units."},"complexity_factors":["Very short document (2 pages)","Only 2 defined tariff classification codes (8528.12.00 and 8528.71.10)","Simple structure: one revocation, one replacement","No nested exceptions or conditional logic beyond the specific goods description","Single operative section with clear (a) and (b) paragraphs","Minimal cross-referencing (only to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4)"],"plain_english_summary":"This order cancels a previous tariff concession for certain multimedia switching units and replaces it with a new concession under a different customs classification. It affects importers of those devices by changing the tariff classification (from 8528.12.00, Schedule 4 item 5031.12.06, to 8528.71.10, item 50), which can alter the duty rate. The revocation took effect 1 January 2007; the instrument was signed 20 June 2007, aligning classification with HS2007."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-489a-tariff-concession-order-0614462","history":"/api/acts/tariff-concession-revocation-order-hs2007-489a-tariff-concession-order-0614462/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-489a-tariff-concession-order-0614462/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-489a-tariff-concession-order-0614462/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-489a-tariff-concession-order-0614462/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-489a-tariff-concession-order-0614462/documents"}}