{"id":"F2007L03311","name":"Tariff Concession Revocation Order HS2007/510A - Tariff Concession Order 0614484","slug":"tariff-concession-revocation-order-hs2007-510a-tariff-concession-order-0614484","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69164,"registerId":"commonwealth-F2007L03311-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/510A - Tariff Concession Order 0614484","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 9704391 made on 01.07.97, 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| 8544.49.90 | CABLES, flat ribbon type, containing 10 or more conductors, but NOTincluding ANY of the following:(a) cables fitted with connectors;(b) cable jumpers designed to connect printed circuit boards;(c) cables having individual conductors with cross-sectional areaof 0.1 sq mm or moreOp. 01.07.97 - TC 9704391 | 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 HS2007/510A\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| 8544.49.19 | CABLES, flat ribbon type, containing 10 or more conductors, but NOTincluding ANY of the following:(a) cables fitted with connectors;(b) cable jumpers designed to connect printed circuit boards;(c) cables having individual conductors with cross-sectional areaof 0.1 sq mm or moreOp. 01.01.07 - TC 0614484 | 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 HS2007/510A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This instrument changes the operational scope of the earlier TCO by replacing the old tariff entry (8544.49.90 tied to Schedule 4 item 5031.12.06) with a new entry (8544.49.19 tied to Schedule 4 item 50) effective 1 January 2007 (TABLE A and TABLE B). Mechanically, the covered goods’ textual description remains substantially the same, but the statutory concession item that determines duty treatment has been altered. That is a substantive scope change in terms of which Schedule 4 concession applies (and therefore potentially alters duty outcomes and revenue effects for importers), even though the goods description itself was not meaningfully broadened or narrowed."},"complexity_factors":["Short instrument (2 pages) with one clear action: revoke old TCO and make new TCO","Two table entries (TABLE A and TABLE B) with nearly identical product descriptions","Three specific product exclusions in the goods description (a, b, c) requiring factual assessment at import","Cross-reference to external statutory materials: s.269SD(2) Customs Act 1901 and Part III of Schedule 4 to the Customs Tariff Act 1995","Change of tariff sub‑heading code (from 8544.49.90 to 8544.49.19) and change of Schedule 4 item number (from 5031.12.06 to 50) which requires administrative alignment","Fixed effective date (01.01.07) meaning temporal sequencing must be observed in classification"],"plain_english_summary":"**What this instrument does (mechanics)\n\n- This order, made under section 269SD(2) of the Customs Act 1901, cancels (revokes) an earlier Tariff Concession Order (TCO No. 9704391) that covered a particular type of flat ribbon cable (see TABLE A). The revocation is given effect from 1 January 2007. (paragraph (a))\n- In place of the revoked TCO the instrument creates a new Tariff Concession Order (TCO No. 0614484) covering substantially the same goods but recorded under a different tariff sub‑heading and assigned a different Schedule 4 item number (see TABLE B). The new order is effective from the same 1 January 2007 date. (paragraph (b))\n- The instrument explicitly links the goods in TABLE B to the relevant item in Part III of Schedule 4 to the Customs Tariff Act 1995 (i.e. the concession item that determines the duty treatment).\n\nWho this affects\n\n- Importers who bring into Australia flat ribbon cables that match the description in the tables: cables with 10 or more conductors, excluding (a) cables fitted with connectors, (b) cable jumpers for printed circuit boards, and (c) cables whose individual conductors have cross‑sectional area 0.1 mm2 or more. (TABLE A and TABLE B)\n- Customs officers and brokers who classify and lodge import declarations, because they must use the replaced TCO number/tariff code and the new Schedule 4 item when claiming the concession.\n- Downstream businesses that rely on imported ribbon cable components (manufacturers, assemblers) may be indirectly affected through changes in import costs.\n\nWhy it matters (practical effects and incentives)\n\n- Direct legal effect: it changes the tariff classification label and the Schedule 4 concession item attached to this class of imported cable. That changes which statutory concession (and therefore what rate of duty or exemption) an eligible importer may claim. (TABLE A/B; reference to Part III of Schedule 4 to the Customs Tariff Act 1995)\n- Who pays / who benefits: eligible importers of the described ribbon cables are the primary beneficiaries if the new Schedule 4 item provides the same or more favourable duty treatment; the Commonwealth (government revenue) is the residual payer if the concession lowers import duty receipts. The instrument itself does not state the dollar effect. (TABLE B)\n- Decision maker and discretion: the instrument is signed by a delegate of the Chief Executive Officer under the statutory power in s.269SD(2) of the Customs Act 1901 — an administrative decision rather than a new primary‑law change. This is an exercise of delegated administrative authority to manage TCOs.\n- Behavioural effects and compliance: importers and customs brokers must update classification codes and reference the new TCO when lodging entries; failure to do so risks incorrect duty assessment or claim refusal. The change also creates an incentive for importers to re‑examine admixtures of ribbon cable product lines for eligibility (e.g. to ensure exclusions do not apply). (TABLE A/B)\n\nPurpose claim and a brief test against implementation trade‑offs\n\n- The instrument’s immediate claim is procedural: revoke an older concession order and replace it with a new one that attaches the goods to a specified Part III Schedule 4 item from 1 January 2007. That typically occurs to align concession records with updated tariff nomenclature, administrative numbering, or policy‑driven Schedule entries. (instrument text; s.269SD(2))\n- Costs and tradeoffs: the administrative cost is modest — updating customs records and reprinting tariff schedules. The policy cost (revenue impact) depends on the concession attached to the new Schedule 4 item; the instrument does not quantify it. If the new item is more favourable, the government forgoes revenue and importers save on duty; if less favourable, importers pay more and administrative disputes may rise. The instrument creates no obvious new regulatory obligations beyond correct classification and lodgement.\n- Implementation risk and compliance burden: low to moderate. Risk lies mainly in miscoding by importers or brokers during the transition, which can be managed by administrative guidance. Bureaucratic discretion is limited to the delegate’s authority to revoke and remake TCOs under the cited statute.\n\nConcrete mechanisms to watch (market effects)\n\n- Price / competition: if the new Schedule 4 item reduces effective import duty, imported ribbon cables may become cheaper, which can lower input costs for manufacturers using these cables and potentially increase competition from overseas suppliers. If the concession is tightened, the reverse may occur.\n- Concentrated benefits / diffuse costs: beneficiaries (importers of the specific cable description) are a relatively concentrated group; any fiscal cost (lost duty revenue) is dispersed across taxpayers. The instrument does not create broad new market regulation; it merely changes tariff treatment for a narrow product definition. (TABLE A/B)\n\nKey legal references in the instrument\n\n- Authority: section 269SD(2) of the Customs Act 1901 (delegate power to revoke/make TCOs).\n- Effect on tariff law: links goods to an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (determines concession). (TABLE B)\n\nSummary sentence\n\n- In short: the instrument swaps an old tariff concession order for a new one effective 1 January 2007, re‑stating the duty concession applicable to a narrowly described class of flat ribbon cables; importers and customs brokers must apply the new TCO/tariff item when claiming the concession. "},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow scope. It is a technical administrative update that revokes and replaces a single tariff concession order for flat ribbon cables. There is no evidence of scope creep; the instrument performs exactly the function intended by the Customs Act 1901 framework for tariff concession orders."},"complexity_factors":["Single, narrow purpose: revoking and replacing one specific tariff concession","Only 2 operative tables with straightforward column structures","Minimal cross-referencing (only references to Customs Act 1901 section 269SD(2), Customs Tariff Act 1995 Schedule 4, and the superseded order)","No defined terms section or interpretation provisions","Simple conditional logic: exclusion criteria for cables with connectors, jumpers, or large conductors","Document spans only 2 pages with highly standardised, repetitive format"],"plain_english_summary":"This document is an official order that changes the customs duty (import tax) rules for a specific type of electrical cable.\n\n**What it does:**\n- **Revokes (cancels)** an old tariff concession order from 1997 that gave certain flat ribbon cables a reduced import duty rate\n- **Replaces it** with a new order that applies from 1 January 2007\n\n**Who it affects:**\n- Businesses that import flat ribbon cables with 10 or more conductors into Australia\n- Specifically excludes cables with connectors, circuit board jumpers, or thick conductors (0.1 sq mm or more)\n\n**Why it matters:**\nThe change moves these cables to a different tariff classification (from 8544.49.90 to 8544.49.19) and gives them a new concession item number (50 instead of 5031.12.06). This affects how much import duty businesses pay on these products. The reclassification likely reflects updated trade rules or product categorisation standards."},"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-hs2007-510a-tariff-concession-order-0614484","history":"/api/acts/tariff-concession-revocation-order-hs2007-510a-tariff-concession-order-0614484/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-510a-tariff-concession-order-0614484/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-510a-tariff-concession-order-0614484/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-510a-tariff-concession-order-0614484/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-510a-tariff-concession-order-0614484/documents"}}