{"id":"F2007L02876","name":"Tariff Concession Revocation Order HS2007/54A - Tariff Concession Orders 0614394 and 0614395","slug":"tariff-concession-revocation-order-hs2007-54a-tariff-concession-orders-0614394-and-0614395","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":169657,"registerId":"commonwealth-F2007L02876-current","compilationNumber":null,"startDate":"2026-04-04","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/54A - Tariff Concession Orders 0614394 and 0614395","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 0508913 made on 16.09.05, 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| 8520.90.00 | RECORDERS, STORERS AND REOPRODUCERS, sound and imageOp. 12.07.05 - TC 0508913 | 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 HS2007/54A\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| 8519.89.90 | RECORDERS, STORERS AND REOPRODUCERS, sound and imageOp. 01.01.07 - TC 0614395 | 50  |\n| ---------- | ----------------------------------------------------------------------------- | --- |\n| 8519.81.90 | RECORDERS, STORERS AND REOPRODUCERS, sound and imageOp. 01.01.07 - TC 0614394 | 50  |\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 HS2007/54A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument revokes Tariff Concession Order 0508913 and substitutes two new Tariff Concession Orders under different tariff subheadings (8519.89.90 and 8519.81.90) with Schedule 4 item 50, effective 01.01.07. Mechanically, this changes which tariff classifications and Schedule 4 item apply to the listed goods and therefore alters the concession coverage and the duty/claiming position of affected importers (revocation made under s.269SD(2))."},"complexity_factors":["Statutory authority reference: revocation made under s.269SD(2) of the Customs Act 1901 (explicit legal gatekeeper).","Technical tariff classifications (HS headings and subheadings: 8520.90.00, 8519.89.90, 8519.81.90) requiring customs classification expertise.","Schedule 4 item reallocation (replacement entries list item '50' in TABLE B), which alters concession entitlement and duty outcome.","Temporal details/effective dates (revocation effective 01.01.07; original TCO dated 16.09.05; last date of effect entries) that affect retrospective application and planning.","Administrative action replacing one TCO with two new TCOs, creating potential re‑labelling and compliance updates for importers and officials."],"plain_english_summary":"Under s.269SD(2) of the Customs Act 1901, a delegate of the CEO revoked Tariff Concession Order 0508913 (covering recorders, storers and reproducers at 8520.90.00) and replaced it with two new Tariff Concession Orders for the same types of goods classified at 8519.89.90 and 8519.81.90, effective 1 January 2007. This changes which tariff subheadings and Schedule 4 item apply to those imports and therefore affects importers’ duty treatment and customs compliance."},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow, technical administrative instrument with a specific, limited purpose: reclassifying certain recording equipment under different tariff concession orders. It has not expanded beyond its original intent."},"complexity_factors":["Very short document (2 pages)","Only 3 defined items (the tariff concession order numbers and tariff classifications)","No nested conditional logic or exceptions","Straightforward replacement structure: revoke old, insert new","Minimal cross-referencing (only references to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4)","Tabular format makes the operative provisions immediately clear"],"plain_english_summary":"This order revokes tariff concession order TC 0508913 (effective 1 Jan 2007) and replaces it with two new orders (TC 0614394 and TC 0614395), reclassifying certain sound and image recording, storing or reproducing equipment under different tariff codes. Importers, customs brokers and freight forwarders are affected because the change alters which products qualify for concession, the duty payable and customs classification."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-54a-tariff-concession-orders-0614394-and-0614395","history":"/api/acts/tariff-concession-revocation-order-hs2007-54a-tariff-concession-orders-0614394-and-0614395/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-54a-tariff-concession-orders-0614394-and-0614395/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-54a-tariff-concession-orders-0614394-and-0614395/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-54a-tariff-concession-orders-0614394-and-0614395/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-54a-tariff-concession-orders-0614394-and-0614395/documents"}}