{"id":"F2007L02936","name":"Tariff Concession Revocation Order HS2007/55A - Tariff Concession Order 0614428","slug":"tariff-concession-revocation-order-hs2007-55a-tariff-concession-order-0614428","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118119,"registerId":"commonwealth-F2007L02936-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/55A - Tariff Concession Order 0614428","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 0609232 made on 02.06.06, 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| 8527.39.00 | RECEIVERS, RADIO BROADCASTING, AC operated, combined with asound recorder and/or reproducer and a clock, NOT being ANY of thefollowing:(a) broadcasting station primary monitor receivers;(b) fixed channel receiversOp. 14.02.97 - TC 0609232 | 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 HS2007/55A\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| 8527.99.00 | RECEIVERS, RADIO BROADCASTING, AC operated, combined with asound recorder and/or reproducer and a clock, NOT being ANY of thefollowing:(a) broadcasting station primary monitor receivers;(b) fixed channel receiversOp. 01.01.07 - TC 0614428 | 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 HS2007/55A","sortOrder":0}],"analysis":{"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":true,"description":"Yes. The instrument replaces TCO 0609232 with TCO 0614428 effective 1 January 2007, changing the tariff classification from 8527.39.00 to 8527.99.00 and applying a different Part III Schedule 4 item (noted as '50' in the replacement). That change alters which Schedule 4 concession governs duty treatment for affected importers and therefore changes the legal scope of the concession."},"complexity_factors":["Statutory cross‑reference to section 269SD(2) of the Customs Act 1901 determines delegate power and legal formality.","Technical tariff classifications (HS codes 8527.39.00 → 8527.99.00) require customs interpretation.","Application of an item in Part III of Schedule 4 to the Customs Tariff Act 1995 determines duty outcome (Schedule indexing complexity).","Precise product description is narrow but could generate borderline classification disputes (combined devices).","Effective‑date and transitional timing (revocation effective 01.01.07) imposes administrative and compliance timing on importers.","Instrument issued by a delegate (administrative discretion in exercise and record keeping).","Limited explanatory material in instrument; practical effect relies on customs application of tariff schedules."],"plain_english_summary":"This instrument revokes Tariff Concession Order 0609232 and replaces it with TCO 0614428, effective 1 January 2007, reclassifying certain AC‑operated radio receivers combined with a sound recorder/reproducer and a clock. Importers of these goods will be subject to a different Part III Schedule 4 concession that changes duty treatment; the change is made under s.269SD(2) of the Customs Act 1901."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow administrative instrument that maintains the same substantive concession (duty relief for specific radio receivers). It does not expand the scope beyond reclassifying the same goods under a different tariff code (from 8527.39.00 to 8527.99.00). The original intent — providing tariff relief for certain clock radio receivers — remains unchanged."},"complexity_factors":["Very short document (2 pages)","Only 2 defined instruments referenced (the old and new Tariff Concession Orders)","Simple tabular structure with clear Column 1/Column 2 format","No nested conditional logic — single exclusion clause ('NOT being ANY of the following') with two straightforward exceptions","Single cross-reference to Customs Act 1901 (Section 269SD(2)) and Customs Tariff Act 1995 (Schedule 4, Part III)","Minimal legislative machinery — essentially a replacement of one permit number with another for the same goods"],"plain_english_summary":"This order cancels an existing tariff concession for certain AC‑powered combined radio/recorder/clock units and replaces it with a new concession under a different customs classification. It affects importers of those consumer radio receivers (not broadcasting station equipment or fixed‑channel sets) by shifting the goods from one tariff code to another, changing which tariff rate applies. The concession itself continues; change effective 1 January 2007."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-55a-tariff-concession-order-0614428","history":"/api/acts/tariff-concession-revocation-order-hs2007-55a-tariff-concession-order-0614428/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-55a-tariff-concession-order-0614428/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-55a-tariff-concession-order-0614428/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-55a-tariff-concession-order-0614428/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-55a-tariff-concession-order-0614428/documents"}}