{"id":"F2007L03312","name":"Tariff Concession Revocation Order HS2007/516A - Tariff Concession Order 0614489","slug":"tariff-concession-revocation-order-hs2007-516a-tariff-concession-order-0614489","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69166,"registerId":"commonwealth-F2007L03312-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/516A - Tariff Concession Order 0614489","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 9704395 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| 8544.51.90 | LEADS, two core conductor insulated having ALL of the following:(a) connector type 352 incorporating both integral rectifyingcircuit to deliver double semi wave AC and a protectivedamping device (VDR);(b) voltage rating 220 V AC;(c) working temperature range -25 degrees C to +90 degrees C;(d) section of conductor 0.75 mmqOp. 01.07.97 - TC 9704395 | 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 HS2007/516A\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| 8544.42.29 | LEADS, two core conductor insulated having ALL of the following:(a) connector type 352 incorporating both integral rectifyingcircuit to deliver double semi wave AC and a protectivedamping device (VDR);(b) voltage rating 220 V AC;(c) working temperature range -25 degrees C to +90 degrees C;(d) section of conductor 0.75 mmqOp. 01.01.07 - TC 0614489 | 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 HS2007/516A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a technical administrative instrument that performs a straightforward revocation and replacement of a tariff concession. It maintains the same scope—providing concessional treatment for the same specific goods—while updating the classification and administrative details. There is no expansion beyond the original purpose of granting tariff relief for these particular electrical leads."},"complexity_factors":["Highly specific technical description of goods with four precise parameters (connector type, voltage rating, temperature range, conductor section)","Cross-references to multiple legislative instruments: Customs Act 1901 (Section 269SD(2)), Customs Tariff Act 1995 (Schedule 4, Part III), and previous Tariff Concession Order 9704395","Dual effective dates: revocation effective 01.01.07, replacement order effective same date but with operational date of 01.01.07 vs original 01.07.97","Tabular format with coded references (HS codes 8544.51.90 and 8544.42.29, Schedule 4 item numbers 5031.12.06 and 50)"],"plain_english_summary":"This order cancels a 1997 tariff concession for certain two‑core insulated electrical leads and replaces it with a new concession that covers the same goods under a different customs classification and concession item. It affects importers, customs brokers, freight forwarders and suppliers of these cables because the reclassification changes how the goods are treated for duty and compliance, potentially altering the import tax payable."},"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument does not enlarge the substantive scope of regulation beyond the original purpose. It revokes one TCO for a narrowly defined product and replaces it with a new TCO covering the same described goods but under a different tariff classification and Schedule 4 item. Mechanically that changes tariff treatment (who pays and how much), but it is an administrative reclassification rather than a broadening of regulated activity."},"complexity_factors":["Very short instrument (two small tables + short operative text).","One statutory cross‑reference: s.269SD(2) of the Customs Act 1901.","One substantive cross‑reference: Part III of Schedule 4 to the Customs Tariff Act 1995 (which determines the concession effect).","Two tariff classifications involved (8544.51.90 and 8544.42.29) requiring tariff‑classification knowledge.","Two Schedule 4 item identifiers (5031.12.06 and 50) that change the applied concession; potential confusion from different numbering formats.","Single effective date (01.01.07) — limited temporal complexity.","No nested exceptions or extended definitions within the instrument itself."],"plain_english_summary":"**What this instrument does (mechanically)\n\n- Revokes a previous Tariff Concession Order (TCO No. 9704395 dated 1 July 1997) that applied to a specific kind of two‑core insulated electrical lead. The revocation takes effect from 1 January 2007. (Made under s.269SD(2) of the Customs Act 1901.)\n- Immediately replaces the revoked order with a new Tariff Concession Order (TCO No. 0614489) that covers the same described goods but under a different Customs Tariff classification and a different Schedule 4 item number. The new order takes effect from the same date (1 January 2007).\n\n**Which goods are covered\n\n- The instrument identifies a narrowly described product: two‑core insulated leads with all of the following: connector type 352 with an integral rectifying circuit delivering double semi‑wave AC and a protective damping device (VDR); voltage rating 220 V AC; working temperature range −25°C to +90°C; conductor section 0.75 mm².\n\n**Who is affected\n\n- Importers of these specific leads (they must use the new tariff classification and will face whatever tariff treatment the new Schedule 4 item implies).\n- Customs brokers, freight forwarders and in‑house compliance teams (they must change customs declarations to the new tariff code from the effective date).\n- The Customs/Border authority that assesses and enforces the new classification and any associated duties or concessions.\n- Suppliers and downstream buyers may be indirectly affected if the change alters landed cost.\n\n**Why it matters (practical effects and incentives)\n\n- Tariff treatment: Changing the customs tariff classification (from 8544.51.90 to 8544.42.29) and the Schedule 4 item number (from 5031.12.06 to 50) changes which tariff concession or exemption applies to the goods. That can change the duty payable or the conditions for a concession.\n- Who pays: If the new Schedule 4 item is less (or more) generous, importers will pay more (or less) customs duty from 1 Jan 2007. The instrument itself does not state the financial amount — that follows from the tariff schedules referenced.\n- Who decides: The change is made by a delegate of the Chief Executive Officer under the Customs Act (the instrument names the delegate and cites s.269SD(2)).\n- Behaviour changes and compliance burden: Importers and brokers must reclassify entries, update systems and possibly seek retrospective adjustment or refunds for entries spanning the change; customs must apply the new code when assessing cargo.\n\n**Trade‑offs, implementation risks and administrative costs\n\n- Administrative cost: Reclassification requires updating internal commodity coding, training staff, and correcting any entries lodged with the previous code after the stated effective date.\n- Revenue and industry effect: The change reallocates tariff treatment (and thus revenue consequences) between the importer(s) of these goods and the Customs revenue account; any concentrated benefit (or loss) accrues to the limited set of importers of this specific item, while compliance costs are borne by them and by customs administration.\n- Risk of dispute: Differences in how traders or customs interpreters read the product description or the two tariff headings could lead to classification disputes, review requests, or requests for refunds/adjustments for entries made around the effective date.\n\n**Legal references used in the instrument\n\n- Power to revoke and re‑make the TCO: s.269SD(2) of the Customs Act 1901 (as cited in the instrument).\n- The new tariff treatment is applied by reference to an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (the instrument states that the goods in Column 1 of Table B are goods to which the Schedule 4 item in Column 2 applies).\n\n(Plain summary: this is an administrative revocation-and-replacement of a tariff concession order that reclassifies a narrowly defined electrical lead to a different tariff heading and Schedule 4 item, changing its tariff/concession treatment from 1 January 2007.)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-516a-tariff-concession-order-0614489","history":"/api/acts/tariff-concession-revocation-order-hs2007-516a-tariff-concession-order-0614489/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-516a-tariff-concession-order-0614489/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-516a-tariff-concession-order-0614489/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-516a-tariff-concession-order-0614489/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-516a-tariff-concession-order-0614489/documents"}}