{"id":"F2007L02902","name":"Tariff Concession Revocation Order HS2007/63A - Tariff Concession Order 0614488","slug":"tariff-concession-revocation-order-hs2007-63a-tariff-concession-order-0614488","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":169683,"registerId":"commonwealth-F2007L02902-current","compilationNumber":null,"startDate":"2026-04-04","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/63A - Tariff Concession Order 0614488","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 0601589 made on 10.03.06, 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| 8544.51.90 | LEADS, EXTENSION, comprising ALL of thefollowing:(a) NOT less than 240 volts;(b) length NOT less than 15 metres and NOT greater than 30metres;(c) power plugsOp. 29.12.05 - TC 0601589 | 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 HS2007/63A\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, EXTENSION, comprising ALL of thefollowing:(a) NOT less than 240 volts;(b) length NOT less than 15 metres and NOT greater than 30metres;(c) power plugsOp. 01.01.07 - TC 0614488 | 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 HS2007/63A","sortOrder":0}],"analysis":{"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":3,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow scope. It is a specific technical amendment to a single tariff concession affecting one category of electrical goods. The revocation and replacement mechanism is standard administrative practice for updating tariff classifications without expanding the concession's coverage or purpose."},"complexity_factors":["Heavy reliance on Customs Tariff classification codes (8544.51.90 vs 8544.42.29) which require technical knowledge to interpret","Cross-references to multiple other pieces of legislation: Customs Act 1901 (Section 269SD), Customs Tariff Act 1995 (Schedule 4, Part III), and the previous concession order","Precise technical specifications with multiple conditions (voltage rating, length range, presence of plugs) that must ALL be met","Dual effective dates creating a seamless transition (revocation effective 31.12.06, replacement effective 01.01.07)","Delegated legislative instrument made by an officer rather than Parliament, requiring understanding of administrative law concepts"],"plain_english_summary":"This order cancels a previous tariff concession and replaces it from 1 January 2007 with a new Tariff Concession Order that restores a duty-free treatment for certain electrical extension leads. It applies to imported extension leads rated ≥240V, 15–30m long with power plugs, and shifts the tariff classification from 8544.51.90 to 8544.42.29. The change affects importers, wholesalers and downstream buyers by preserving a 0% customs duty for qualifying goods."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"The instrument changes scope by revoking TCO 0601589 and issuing TCO 0614488 effective 01.01.07, replacing the tariff classification (from 8544.51.90 to 8544.42.29) and specifying Schedule 4 item number 50. Concretely, the set of imported extension leads covered by the concession remains defined by the same physical criteria, but their tariff heading and linked Schedule 4 entitlement (which determine duty treatment) are altered."},"complexity_factors":["Statutory basis and delegation: exercise of power under s.269SD(2) of the Customs Act 1901 by a delegate (requires understanding administrative law and delegation).","Tariff coding change: movement between tariff headings 8544.51.90 → 8544.42.29 (requires technical interpretation of customs classifications).","Product-specific conditions: explicit physical specifications (≥240 volts; length 15–30 m; power plugs) that determine scope of the concession and require verifiable evidence on import documentation.","Schedule 4 linkage: attachment of a specific Schedule 4 item number (50) alters entitlement to the concession and duty outcome.","Timing and transitional effect: explicit effective date (01.01.07) and prior last date of effect for the revoked order (31.12.06) — coordination risk for shipment timing and declarations.","Administrative action: simultaneous revocation and replacement increases procedural steps for customs officers and importers to update classifications and claims.","Compliance burden and cost risk: importers must reclassify goods, update paperwork, and may face different duties depending on the new Schedule 4 item.","Ambiguity in record: the instrument text contains compact tables and dates that require careful reading to apply correctly."],"plain_english_summary":"This instrument revokes Tariff Concession Order (TCO) 0601589 and replaces it with TCO 0614488, effective 1 January 2007. Mechanically, it reclassifies a specified extension lead (240 V, 15–30 m, with power plugs) from tariff heading 8544.51.90 to 8544.42.29 and attaches Schedule 4 item number 50. The change directs importers and customs to use the new classification and effective date, which changes which tariff concession (and therefore duty treatment) applies."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-63a-tariff-concession-order-0614488","history":"/api/acts/tariff-concession-revocation-order-hs2007-63a-tariff-concession-order-0614488/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-63a-tariff-concession-order-0614488/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-63a-tariff-concession-order-0614488/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-63a-tariff-concession-order-0614488/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-63a-tariff-concession-order-0614488/documents"}}