{"id":"F2007L02836","name":"Tariff Concession Revocation Order HS2007/701A - Tariff Concession Order 0614777","slug":"tariff-concession-revocation-order-hs2007-701a-tariff-concession-order-0614777","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":169617,"registerId":"commonwealth-F2007L02836-current","compilationNumber":null,"startDate":"2026-04-04","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/701A - Tariff Concession Order 0614777","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 0405105 made on 06.08.04, 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| 8527.31.00 | KAROAKE AND/OR MUSIC SYSTEMS, having two OR more of the following:(a) radio;(b) digital video disc player;(c) cassette player and/or recorder;(d) compact disc player;(e) camera;(f) microphones;(g) disco lights;(h) bubble machineOp. 27.05.04 - TC 0405105 | 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 HS2007/701A\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| 8527.91.00 | KAROAKE AND/OR MUSIC SYSTEMS, having two OR more of the following:(a) radio;(b) digital video disc player;(c) cassette player and/or recorder;(d) compact disc player;(e) camera;(f) microphones;(g) disco lights;(h) bubble machineOp. 01.01.07 - TC 0614777 | 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 HS2007/701A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative instrument that performs a narrow technical function—reclassifying specific karaoke equipment under a different tariff heading. It does not expand beyond its original purpose of maintaining tariff concession coverage while updating the underlying classification."},"complexity_factors":["Very short document (2 pages)","Only 2 defined statutory references (Customs Act 1901 section 269SD(2), Customs Tariff Act 1995 Schedule 4)","Simple binary structure: revocation + replacement","No nested conditions or exceptions","Single operative clause with clear effective date","Tabular format makes goods description mechanically readable"],"plain_english_summary":"This Order revokes the prior tariff concession for certain karaoke and music systems effective 1 January 2007 and replaces it with a new concession that treats the same goods under a different customs classification code.  \n\nIt affects importers of multi‑function karaoke/music systems (and customs officers) because the reclassification determines which Schedule 4 concession applies and which code and order number must be used to claim concessional duty from that date."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces TCO 0405105 with TCO 0614777 for the same described karaoke/music systems but changes their tariff classification (8527.31.00 → 8527.91.00) and the Schedule 4 item that applies (now Item 50). Effectively the set of goods covered is described identically, but the legal tariff treatment that applies to those imports is altered (see instrument header, Table A and Table B)."},"complexity_factors":["Revocation and replacement mechanism under Section 269SD(2) of the Customs Act 1901 (instrument header) — legal authority and one-step substitution.","Change of tariff classification code from 8527.31.00 (Table A) to 8527.91.00 (Table B) — affects how goods are classified at import.","Alteration of the Schedule 4 item applied (now Item 50 in Table B) — directly determines concession/duty treatment under the Customs Tariff Act 1995 (Tables A–B).","Detailed, multi-component goods description (radio, DVD, cassette, CD, camera, microphones, disco lights, bubble machine) — may create classification ambiguity in practice (Tables A–B).","Fixed effective date (01.01.07) — creates a compliance deadline for importers and customs brokers (instrument header).","Decision recorded by a delegate of the Chief Executive Officer (Robert Crawford) — administrative discretion in exercise of s269SD(2) authority (instrument header).","Operational compliance burden: updating commercial paperwork, customs entries and possibly supply-chain pricing to reflect new classification and Schedule 4 item (Tables A–B).","Concentrated scope (single product description) reduces breadth but concentrates impact on a narrow importer group."],"plain_english_summary":"This order revokes Tariff Concession Order 0405105 and replaces it with Tariff Concession Order 0614777 for specified karaoke/music systems, changing their customs classification and the Schedule 4 item that applies. It takes effect 1 January 2007; affected importers must update customs declarations and may face different duty treatment."},"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-hs2007-701a-tariff-concession-order-0614777","history":"/api/acts/tariff-concession-revocation-order-hs2007-701a-tariff-concession-order-0614777/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-701a-tariff-concession-order-0614777/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-701a-tariff-concession-order-0614777/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-701a-tariff-concession-order-0614777/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-701a-tariff-concession-order-0614777/documents"}}