{"id":"F2007L03368","name":"Tariff Concession Revocation Order HS2007/499A - Tariff Concession Order 0614504","slug":"tariff-concession-revocation-order-hs2007-499a-tariff-concession-order-0614504","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69331,"registerId":"commonwealth-F2007L03368-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/499A - Tariff Concession Order 0614504","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 9711325 made on 27.03.98, 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, VIDEO, having ALL of the following:(a) RISC (reduced instruction set computing) configuration;(b) fitted with connectors on both ends;(c) fitted with ferrite cored toroids on both endsOp. 30.12.97 - TC 9711325 | 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 HS2007/499A\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, VIDEO, having ALL of the following:(a) RISC (reduced instruction set computing) configuration;(b) fitted with connectors on both ends;(c) fitted with ferrite cored toroids on both endsOp. 01.01.07 - TC 0614504 | 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 HS2007/499A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument maintains the same scope as the original intent — it is a direct replacement of one tariff concession order with another for the same goods, necessitated by changes to customs classification codes (from 8544.41.90 to 8544.42.19). There is no expansion of scope beyond the original purpose of providing tariff relief for these specific computer video cables."},"complexity_factors":["Very short document (2 pages)","Only 2 defined items (the old and new tariff concession orders)","No nested conditional logic or exceptions","Simple structure: revocation of old order + creation of new order with identical goods description","Single cross-reference to Customs Act 1901 and Customs Tariff Act 1995","Technical but straightforward goods description with 3 specific characteristics"],"plain_english_summary":"This order cancels a 1998 tariff concession for certain computer video cables and reissues essentially the same concession under a new customs classification. It affects importers of RISC-configured computer video cables with connectors and ferrite-cored toroids on both ends. The reclassification (effective 1 January 2007) alters which tariff schedule/item governs these imports and so can change applicable customs duty or conditions."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not broaden the set of goods covered; the descriptive definition of the cables is unchanged. The change is administrative — a reclassification to a different tariff subheading and an explicit assignment of a Schedule 4 item. In that sense the substantive scope (which products are covered) remains the same; the legal/financial treatment may change, but the instrument does not materially expand the original purpose or add new categories of goods."},"complexity_factors":["Very short instrument (two small tables and a brief revocation/substitution clause)","Single goods description (three product features) — limited definitional complexity","One cross-reference to section 269SD(2) of the Customs Act 1901","One cross-reference to Part III of Schedule 4 to the Customs Tariff Act 1995","Backdating of effect (effective 01.01.07, instrument dated 20.06.07) — a small procedural complication","Change limited to tariff subheading (from 8544.41.90 to 8544.42.19) and Schedule 4 item assignment (listed as '50') — no nested exceptions"],"plain_english_summary":"**What this instrument does, in plain English**\n\n- This is an administrative customs instrument that cancels (revokes) one tariff concession order and substitutes a new one for the same goods. The revocation is made under section 269SD(2) of the Customs Act 1901. The delegate signing the document is Robert Crawford.\n\n- Mechanically: the instrument revokes Tariff Concession Order (TCO) No. 9711325 (the older order) and replaces it with TCO No. 0614504 (the new order). The revocation and the replacement are given effect from 1 January 2007 (the instrument is dated 20 June 2007 but states the effective date as 01.01.07).\n\n**Which goods are affected**\n\n- The goods are a narrow class of cables described in both the revoked and replacement orders as: \"Cables, computer, video\" that have all of the following features:\n  - a RISC (reduced instruction set computing) configuration;\n  - connectors fitted on both ends; and\n  - ferrite-cored toroids fitted on both ends.\n\n- The technical description of the goods is the same in both tables; what changes is the tariff subheading and the Schedule 4 item number applied.\n\n**What changes, exactly**\n\n- Tariff classification: the earlier order listed the goods under tariff subheading 8544.41.90; the replacement lists them under 8544.42.19.\n\n- Schedule 4 treatment: the replacement order assigns the goods to the item shown in Part III of Schedule 4 to the Customs Tariff Act 1995 (Table B lists the Schedule 4 item as \"50\"). Schedule 4 items specify concessional tariff treatment (for example, reduced or nil duty) for particular goods when the item applies.\n\n- Timing: the revocation is effective from 1 January 2007. The instrument itself is dated 20 June 2007, so it applies from an earlier (backdated) date stated in the order.\n\n**Who this affects and who decides**\n\n- Importers and their agents who bring these specific cables into Australia. They are the ones who gain or lose whatever concessional tariff treatment is tied to the Schedule 4 item.\n\n- Customs officials who classify imports, apply Schedule 4 items and process refunds/adjustments.\n\n- The decision is made by a delegate of the Chief Executive Officer under the Customs Act (the instrument names the delegate).\n\n**Why it matters (claimed purpose, and practical consequences to check)**\n\n- The stated effect is administrative: change the tariff classification and attach a specific Schedule 4 item to that class of cables. The formal purpose is to ensure the correct tariff subheading and Schedule 4 treatment are applied to these goods.\n\n- Practical consequences to watch for: changes to payable duty (if the Schedule 4 item alters treatment), bookkeeping and compliance updates (importers must use the new subheading and item in their entries), and potential need for backdated adjustments or refunds for entries made between 01.01.07 and the instrument date. If importers relied on the earlier TCO, there may be follow-up correspondence with customs to settle entries.\n\n**Costs, incentives and implementation issues**\n\n- Who pays: If duty treatment changes, the ultimate cost impact falls on importers (higher duties) or benefits them (lower duties) depending on the Schedule 4 item’s effect. Administrative costs fall on importers and customs (reclassification, system updates, possible re‑lodgement or amendment of import declarations).\n\n- Incentives and behaviour: a change of tariff subheading or Schedule 4 item can alter the relative price of these imported cables vs substitutes, which may influence sourcing or product specification decisions by importers.\n\n- Implementation risk: the instrument is backdated to 01.01.07 while it was executed 20.06.07; that timing can create uncertainty about treatment of entries made in the intervening period and may trigger requests for retrospective adjustments.\n\n**Legal hooks**\n\n- This instrument operates under section 269SD(2) of the Customs Act 1901 and refers to Part III of Schedule 4 of the Customs Tariff Act 1995. Those provisions give the legal mechanism for creating, revoking and specifying tariff concession orders and the Schedule 4 items that grant concessional treatment.\n\n(Analyst note: the instrument changes the administrative label and Schedule 4 linkage for the same descriptively-defined goods. The concrete legal effect is limited to tariff classification and the Schedule 4 item applied; whether that raises or lowers duty for any particular importer depends on the substantive content of Schedule 4 item 50 versus the prior treatment.)"},"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-hs2007-499a-tariff-concession-order-0614504","history":"/api/acts/tariff-concession-revocation-order-hs2007-499a-tariff-concession-order-0614504/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-499a-tariff-concession-order-0614504/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-499a-tariff-concession-order-0614504/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-499a-tariff-concession-order-0614504/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-499a-tariff-concession-order-0614504/documents"}}