{"id":"F2007L02811","name":"Tariff Concession Revocation Order HS2007/490A - Tariff Concession Order 0614463","slug":"tariff-concession-revocation-order-hs2007-490a-tariff-concession-order-0614463","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":169587,"registerId":"commonwealth-F2007L02811-current","compilationNumber":null,"startDate":"2026-04-04","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/490A - Tariff Concession Order 0614463","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 0303859 made on 27.06.03, 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 | MULTIMEDIA CENTRES, MOTOR VEHICLE, 12V operation,comprising ALL of the following:(a) LCD colour television receiver;(b) radio broadcast receiver;(c) DVD player;(d) amplifierOp. 07.04.03 - TC 0303859 | 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 HS2007/490A\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 | MULTIMEDIA CENTRES, MOTOR VEHICLE, 12V operation,comprising ALL of the following:(a) LCD colour television receiver;(b) radio broadcast receiver;(c) DVD player;(d) amplifierOp. 01.01.07 - TC 0614463 | 50  |\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 HS2007/490A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces Tariff Concession Order No. 0303859 (Op. 07.04.03) with Tariff Concession Order No. 0614463 effective 01.01.07. The goods description remains 'MULTIMEDIA CENTRES, MOTOR VEHICLE, 12V operation, comprising LCD TV, radio, DVD player, amplifier' but the customs classification shifts from 8528.12.00 to 8528.72.00 and the Schedule 4 item identifier changes from '5031.12.06' to '50' (Tables A–B). This alters which Schedule 4 concession (if any) applies to those imports."},"complexity_factors":["Single product line amendment but requires reclassification of goods (Table A: 8528.12.00 → Table B: 8528.72.00).","Change in Schedule 4 concession item numbering (Table A: '5031.12.06' → Table B: '50') affects applicable customs treatment (Tables A–B).","Legal authority and mechanism are administrative (revocation and re‑making under s.269SD(2) of the Customs Act 1901, instrument header).","Interaction with Part III of Schedule 4 to the Customs Tariff Act 1995 determines concession application (instrument text).","Fixed effective date (01.01.07) requires importers and customs agents to update classifications and declarations by that date (instrument paragraphs).","Delegate action and record (Robert Crawford, dated 20 June 2007) creates limited administrative discretion but no new policy framework (instrument footer).","Practical compliance burden is concentrated on importers and customs brokers who must change declarations and possibly pay different duties (implied by change in classification and Schedule 4 item)."],"plain_english_summary":"This instrument revokes a 2003 tariff concession for 12‑volt motor‑vehicle multimedia centres and replaces it with a new concession that assigns a different customs classification and Schedule 4 item. The replacement is effective 1 January 2007.\n\nImporters are affected because the classification changed (8528.12.00 → 8528.72.00) and the Schedule 4 concession item was altered, which changes the duty treatment. The decision was made by a delegate under s.269SD(2) of the Customs Act 1901."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow scope — it is a specific administrative determination concerning a single category of goods (motor vehicle multimedia centres). It does not expand beyond the original purpose of managing tariff concessions for this product category. The reclassification appears to be a technical update rather than a scope expansion."},"complexity_factors":["Highly specific technical description of goods requiring four specific components (LCD TV, radio, DVD, amplifier)","Cross-references to multiple legislative instruments: Customs Act 1901 (section 269SD(2)), Customs Tariff Act 1995 (Schedule 4, Part III), and previous concession order TC 0303859","Dual operation (revocation and replacement) with interdependent effective dates","Reliance on Harmonized System (HS) tariff classification codes (8528.12.00 vs 8528.72.00) which require technical customs knowledge to interpret","Delegation instrument requiring understanding of administrative law concepts (delegate of CEO acting under statutory authority)"],"plain_english_summary":"This Order cancels a 2003 tariff concession for 12V in‑car multimedia centres and replaces it with a new concession effective 1 January 2007. It reclassifies these combined LCD/TV/radio/DVD/amplifier units under a different customs heading and Schedule 4 item, changing how much import duty applies. Importers and Australian manufacturers/retailers of these car entertainment systems are affected because it alters duty costs and potential tariff protection."},"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-hs2007-490a-tariff-concession-order-0614463","history":"/api/acts/tariff-concession-revocation-order-hs2007-490a-tariff-concession-order-0614463/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-490a-tariff-concession-order-0614463/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-490a-tariff-concession-order-0614463/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-490a-tariff-concession-order-0614463/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-490a-tariff-concession-order-0614463/documents"}}