{"id":"F2007L03363","name":"Tariff Concession Revocation Order HS2007/498A - Tariff Concession Order 0614503","slug":"tariff-concession-revocation-order-hs2007-498a-tariff-concession-order-0614503","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69316,"registerId":"commonwealth-F2007L03363-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/498A - Tariff Concession Order 0614503","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 9711093 made on 06.03.98, 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| 8544.41.90 | CABLES, COMPUTER, having ALL of the following:(a) incorporating cable of 40 connector 28 American Wire Gauge(AWG) tinned polyvinyl chloride flat ribbon construction and1.27 pitch;(b) fitted on each end with a 40 position connector;(c) incorporating two 90 degree foldsOp. 16.12.97 - TC 9711093 | 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 HS2007/498A\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| 8544.42.19 | CABLES, COMPUTER, having ALL of the following:(a) incorporating cable of 40 connector 28 American Wire Gauge(AWG) tinned polyvinyl chloride flat ribbon construction and1.27 pitch;(b) fitted on each end with a 40 position connector;(c) incorporating two 90 degree foldsOp. 01.01.07 - TC 0614503 | 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 HS2007/498A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update to maintain continuity of a tariff concession. The scope remains exactly as originally intended: providing duty relief for specific computer cables. The only change is updating the legal instrument and classification code to reflect current customs nomenclature."},"complexity_factors":["Very short document (2 pages)","Only 2 defined technical elements: the old and new tariff concession orders","No nested conditional logic or exceptions","Single cross-reference to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4","Straightforward tabular format with clear replacement structure","Technical complexity limited to specific product description in customs classification language"],"plain_english_summary":"This order cancels a 1998 tariff concession for a specific flat ribbon computer cable and replaces it with a new concession (effective 1 Jan 2007), preserving reduced import duty treatment under updated customs classification. It mainly affects importers of the 40‑position, 28‑gauge, 1.27mm‑pitch, two‑fold flat ribbon cable, ensuring no gap in concession coverage."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument does not expand the legislation’s scope beyond the original purpose. It revokes a prior, narrowly‑targeted Tariff Concession Order and replaces it with a new TCO that covers the same specific type of cable under a new tariff subheading and assigns a Schedule 4 item (item 50). Mechanically this continues the practice of granting a concession for that narrowly described product rather than creating a broader or different policy purpose."},"complexity_factors":["Very short instrument (two small tables plus a one‑paragraph revocation/making clause).","Single statutory cross‑reference: section 269SD(2) of the Customs Act 1901.","No defined terms or multi‑part conditional logic within the instrument itself.","One precise technical goods description (detailed physical specs) that needs exact matching for compliance.","References to external material for substantive effect (Part III of Schedule 4 to the Customs Tariff Act 1995) — requires cross‑checking but instrument itself is simple."],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- It formally cancels (revokes) an earlier Tariff Concession Order (TCO No. 9711093 made 6 March 1998) that applied to a specific type of computer cable, and replaces it with a new Tariff Concession Order (TCO No. 0614503).\n- The revocation and replacement take effect from 1 January 2007 (the instrument is made under section 269SD(2) of the Customs Act 1901).\n- The instrument records the technical description and tariff classification for the goods. Under the new TCO the goods are listed at tariff heading 8544.42.19 and are declared to be goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified as \"50\" applies. In plain terms, that means the replaced concession identifies which Schedule 4 concession item (the legal reference that determines concessional duty treatment) applies to the described cables.\n\n**Which goods are affected**\n\n- The goods are a narrowly described type of computer cable: a 40‑conductor flat ribbon cable, 28 AWG (American Wire Gauge), tinned, PVC insulated, 1.27 mm pitch, fitted with 40‑position connectors on each end and incorporating two 90° folds. The instrument reproduces that technical description exactly.\n\n**Who this affects**\n\n- Importers, suppliers and manufacturers of those specific cables (or importers who declare imported goods under the old TCO number / old tariff classification) are directly affected. Customs officers and brokers who classify and clear these imports are also affected administratively.\n\n**Why it matters (practical effects)**\n\n- Tariff concession orders determine which concessional duty treatment (if any) applies to narrowly described imported goods. Replacing a TCO can change the legal basis for a concession by altering the tariff subheading used or by re‑allocating the Schedule 4 item that applies. That can affect:\n  - the tariff classification used on imports and customs paperwork (HS/Tariff heading),\n  - the specific Schedule 4 concession item applied (here, item 50 under Part III of Schedule 4), and\n  - potentially the rate of customs duty or the entitlement to a concession as a practical matter.\n\n**Who pays, who decides, and what changes in behaviour**\n\n- Decision: a delegate of the Commissioner/Chief Executive under s269SD(2) of the Customs Act made the revocation and replacement.\n- Who pays/benefits: commercial parties importing these exact cables are the concentrated beneficiaries (they rely on the concession when clearing goods). Any change in tariff classification or Schedule 4 item can increase or reduce customs duty payable, so importers either save or pay more depending on the concession’s terms. The Commonwealth’s revenue is the counterparty (it gains or loses depending on concession terms).\n- Behaviour changes: importers and customs brokers must use the new TCO number and the new tariff classification on import declarations; suppliers may need to supply documentation that matches the new technical description; customs may check compliance against the revised description.\n\n**Claimed purpose and a brief test against implementation trade‑offs**\n\n- The instrument’s explicit action is administrative: revoke an old TCO and substitute a new one that describes the cables under a (slightly) different tariff subheading and assigns a Schedule 4 item (item 50). The stated effect is continuity of concessional treatment under a newly framed order.\n- Trade‑offs and implementation risks:\n  - Administrative/compliance cost: importers and brokers must update declarations, systems, invoices and possibly re‑classify stock. That cost is concentrated on the affected importers and their service providers.\n  - Revenue and classification risk: changing the tariff subheading or Schedule 4 item can alter revenue; whether revenue changes depends on the substantive duties attached to the new Schedule 4 item (not set out in the instrument itself). The instrument does not explain that duty outcome — users must check Schedule 4 Part III item 50 and the Customs Tariff Act 1995 for the precise duty effect.\n  - Incentives: the instrument preserves a very specific, narrowly described concession. Specific concessions create incentives for firms to seek and rely on tailored tariff treatment; the mechanism is that a precise goods description plus assigned Schedule 4 item legally determines concessional treatment.\n\n**Where to look for the exact legal effect**\n\n- The instrument relies on section 269SD(2) of the Customs Act 1901 (authority for revocation/replacement by delegation) and ties the goods to an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (the Schedule 4 item number determines the actual concessional duty treatment). To know the precise duty outcome you must read Schedule 4 Part III item 50 in the Customs Tariff Act 1995 and compare it to the previous concession’s treatment.\n\n"},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-498a-tariff-concession-order-0614503","history":"/api/acts/tariff-concession-revocation-order-hs2007-498a-tariff-concession-order-0614503/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-498a-tariff-concession-order-0614503/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-498a-tariff-concession-order-0614503/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-498a-tariff-concession-order-0614503/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-498a-tariff-concession-order-0614503/documents"}}