{"id":"F2007L03344","name":"Tariff Concession Revocation Order HS2007/702A - Tariff Concession Order 0614778","slug":"tariff-concession-revocation-order-hs2007-702a-tariff-concession-order-0614778","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69258,"registerId":"commonwealth-F2007L03344-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/702A - Tariff Concession Order 0614778","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 9708724 made on 12.12.97, 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| 8527.31.00 | MUSIC SYSTEMS, audio only, comprising NOT less than three of thefollowing:(a) turntable;(b) cassette deck;(c) preamplifier/control unit;(d) amplifier;(e) compact disc player;(f) radio broadcast tuner;but NOT including music systems incorporating ANY of the following:(i) outputs for direct connection to a 100, 70, 50, or 25 Vconstant voltage line speaker system;(ii) more than three speaker zone output selection switches;(iii) tone generators including any of bell (chime), pre announce,alert or evacuateOp. 01.10.97 - TC 9708724 | 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 HS2007/702A\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 | MUSIC SYSTEMS, audio only, comprising NOT less than three of thefollowing:(a) turntable;(b) cassette deck;(c) preamplifier/control unit;(d) amplifier;(e) compact disc player;(f) radio broadcast tuner;but NOT including music systems incorporating ANY of the following:(i) outputs for direct connection to a 100, 70, 50, or 25 Vconstant voltage line speaker system;(ii) more than three speaker zone output selection switches;(iii) tone generators including any of bell (chime), pre announce,alert or evacuateOp. 01.01.07 - TC 0614778 | 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 HS2007/702A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not broaden the substantive scope of regulation; it replaces an existing Tariff Concession Order with a new TCO that applies to the same described goods. The change is administrative/technical (different tariff heading and Schedule 4 item number) rather than an expansion of which goods are covered or of new regulatory obligations."},"complexity_factors":["Very short instrument (2 pages)","Single revocation and single replacement (no layered amendments)","Only two tariff headings involved (8527.31.00 replaced by 8527.91.00)","One statutory cross‑reference: Customs Act 1901 s269SD(2)","Cross‑reference to Schedule 4 of the Customs Tariff Act 1995 (requires external lookup to see actual tariff outcome)","Product description is moderately specific but not legally dense (one set of exclusions)"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- A delegate of the Chief Executive Officer of the Australian Customs Department exercises the power in section 269SD(2) of the Customs Act 1901 to revoke an existing Tariff Concession Order (TCO) numbered 9708724 and to replace it with a new TCO numbered 0614778.\n- The revocation takes effect from 1 January 2007. The new TCO is recorded in TABLE B and also has effect from 1 January 2007.\n- The instrument lists the goods by tariff classification and by a short textual description. The goods are “music systems, audio only” that contain at least three of the listed components (turntable, cassette deck, preamplifier/control unit, amplifier, compact disc player, radio tuner) and that do not include certain features (e.g. constant‑voltage speaker outputs, more than three speaker‑zone output switches, or tone generators for alarms).\n- Mechanically, the instrument removes the old tariff heading/classification in TABLE A (8527.31.00 with Schedule 4 item 5031.12.06) and substitutes the goods under a different tariff heading/classification in TABLE B (8527.91.00 with Schedule 4 item 50).\n\n**Who is affected**\n\n- Importers and customs brokers who bring these specified music systems into Australia — they must use the new tariff classification (HS code) and the new Schedule 4 item when lodging import declarations from 1 January 2007 onward.\n- Customs officers and systems that process import declarations — they must apply the revised TCO and associated Schedule 4 item when determining customs treatment.\n- Businesses that price, source or contract for these products (retailers, wholesalers, manufacturers who import inputs) because the tariff treatment can affect landed cost.\n\n**Why it matters (practical effects and mechanics)**\n\n- The practical effect is a change in tariff classification and in which Schedule 4 item applies. The Schedule 4 item determines the specific tariff treatment or concession that attaches to the goods under the Customs Tariff Act 1995. Changing the item can change duty treatment (how much duty applies or whether a concession/exemption applies).\n- Who pays: if the new Schedule 4 item has a different duty/concession, importers ultimately pay more or less duty; that cost feeds into prices or margins. The instrument itself does not state the tariff rate — the change points to a different item number in Schedule 4 which must be checked to see the tariff outcome.\n- Who decides: the delegate made the administrative decision to revoke and replace the prior TCO under the statutory power cited (s269SD(2) of the Customs Act 1901).\n- Behaviour changes: importers and brokers must update classification codes on customs entries; some importers may change sourcing or product specifications if the new tarifffavouring changes costs materially.\n\n**Implementation, compliance and administrative notes**\n\n- Administrative burden: updating systems, invoices and customs entries to reflect the changed HS code and Schedule 4 item. Potential for short‑term classification errors or delays at the border.\n- Compliance risk: mis‑classification of goods if importers rely on the old TCO; importers should check whether the new Schedule 4 item alters duty payable and, if so, whether retrospective adjustments or liabilities arise for earlier entries.\n- Discretion and legal basis: the instrument is an exercise of delegated administrative power under the Customs Act (s269SD(2)), and relies on cross‑reference to the Customs Tariff Act 1995 (Schedule 4) to give the replacement tariff treatment effect.\n\n**Source claim and testing against costs and incentives**\n\n- The instrument’s stated action (revocation and substitution of a Tariff Concession Order) is a narrow administrative correction of tariff documentation and classification.\n- Costs and incentives: concentrated costs or benefits fall on importers of the specific music systems. The compliance cost is concentrated on those importers and on customs administration; any change in duty treatment can alter retail prices or importer margins. The instrument itself does not create broad regulatory obligations beyond changing the applicable tariff code and Schedule 4 item.\n\n**Key citation**\n\n- The revocation/replacement action is taken under section 269SD(2) of the Customs Act 1901, as stated on the instrument."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a technical amendment to maintain an existing tariff concession. The scope remains identical to the original 1997 order—providing duty-free entry for consumer audio music systems. The only change is the tariff classification number update (from 8527.31.00 to 8527.91.00), likely reflecting changes to the international Harmonized System tariff nomenclature rather than any expansion of the concession's purpose."},"complexity_factors":["Short, single-purpose instrument (2 pages)","Only 2 defined statutory references (Customs Act 1901, Customs Tariff Act 1995)","Simple tabular structure with clear Column 1/Column 2 format","Straightforward conditional logic in goods description (inclusions and exclusions)","No nested exceptions or cross-references to other legislation beyond the basic enabling Acts","Technical but precise goods description with specific voltage thresholds and component counts"],"plain_english_summary":"This order revokes an existing tariff concession (TC 9708724) for certain multi‑component home audio music systems and replaces it with a new concession (TC 0614778) under an updated customs classification (from 8527.31.00 to 8527.91.00), effective 1 January 2007.  \n\nImporters and Australian manufacturers/retailers of these home audio systems keep the duty concession, while commercial/public‑address systems are excluded."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-702a-tariff-concession-order-0614778","history":"/api/acts/tariff-concession-revocation-order-hs2007-702a-tariff-concession-order-0614778/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-702a-tariff-concession-order-0614778/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-702a-tariff-concession-order-0614778/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-702a-tariff-concession-order-0614778/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-702a-tariff-concession-order-0614778/documents"}}