{"id":"F2007L03174","name":"Tariff Concession Revocation Order HS2007/703A - Tariff Concession Order 0614779","slug":"tariff-concession-revocation-order-hs2007-703a-tariff-concession-order-0614779","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118620,"registerId":"commonwealth-F2007L03174-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/703A - Tariff Concession Order 0614779","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 9600330 made on 11.01.96, 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 | MUSIC SYSTEMS, audio only, integrated, comprising NOT less thanTHREE of the following:(a) turntable;(b) cassette deck;(c) preamplifier/control unit;(d) amplifier;(e) compact disc player;(f) radio broadcast tuner,but NOT including music systems as follows:(i) imported with loudspeakers for use therewith; OR(ii) incorporating ANY of the following:(1) outputs for direct connection to a 100, 70, 50 or 25 voltconstant voltage line speaker system;(2) more than one (mono or stereo) microphone inputconnection;(3) more than three speaker zone output selection switches;(4) tone generators including any of bell (chime), preannounce, alert or evacuateOp. 11.01.96 - TC 9600330 | 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 HS2007/703A\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, integrated, comprising NOT less thanTHREE of the following:(a) turntable;(b) cassette deck;(c) preamplifier/control unit;(d) amplifier;(e) compact disc player;(f) radio broadcast tuner,but NOT including music systems as follows:(i) imported with loudspeakers for use therewith; OR(ii) incorporating ANY of the following:(1) outputs for direct connection to a 100, 70, 50 or 25 voltconstant voltage line speaker system;(2) more than one (mono or stereo) microphone inputconnection;(3) more than three speaker zone output selection switches;(4) tone generators including any of bell (chime), preannounce, alert or evacuateOp. 01.01.07 - TC 0614779 | 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 HS2007/703A","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":false,"description":"The goods description in Table A and Table B is substantively the same (integrated audio-only music systems with the same component list and exclusions). The instrument revokes TCO 9600330 and replaces it with TC 0614779 (Op. 01.01.07 - TC 0614779) changing the tariff classification code (from 8527.31 in Table A to 8527.91.00 in Table B) and the Schedule 4 item number. Mechanically this alters which tariff item applies but does not expand or narrow the described product scope."},"complexity_factors":["Technical tariff reclassification (8527.31 → 8527.91.00) requires customs coding updates and may alter duty or concessions.","Detailed product description with multiple component options and explicit exclusions creates room for classification disputes.","Change to Schedule 4 item number (shown in Table B) directly affects which tariff concession applies.","Decision made by a delegate under statutory power (s269SD(2) of the Customs Act 1901) concentrates administrative discretion.","Fixed effective date (01.01.07) requires importers and customs brokers to implement changes from that date, creating transition and compliance tasks."],"plain_english_summary":"This order revokes Tariff Concession Order 9600330 and replaces it with Tariff Concession Order 0614779, effective 1 Jan 2007. It covers integrated audio-only music systems comprising three or more listed components (turntable, cassette deck, preamplifier/control unit, amplifier, CD player, tuner) subject to specified exclusions.\n\nA delegate acting under s269SD(2) of the Customs Act 1901 changes the tariff classification (from 8527.31 to 8527.91.00) and the Schedule 4 item that applies. Importers must reclassify affected goods and will bear any resulting change in duty or compliance obligations."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument maintains the same scope as the original 1996 order. It is a technical update to reflect changes in tariff classification numbers (from 8527.31 to 8527.91.00) rather than an expansion or contraction of the goods covered. The product description and exclusions remain substantively identical."},"complexity_factors":["Heavy use of customs tariff classification codes (HS codes) requiring specialized knowledge to interpret","Nested exclusions with multiple levels of numbering (i), (ii), (1), (2), (3), (4)","Cross-references to multiple Acts: Customs Act 1901, Customs Tariff Act 1995, and Schedule 4 Item Numbers","Technical product specifications requiring industry expertise to apply (e.g., '100, 70, 50 or 25 volt constant voltage line speaker system')","Dual effective dates creating temporal complexity (revocation effective 01.01.07, replacement order effective same date but instrument dated 20 June 2007)"],"plain_english_summary":"This Order revokes a 1996 tariff concession that gave reduced customs duty to certain integrated audio music systems and replaces it with a new concession effective 1 January 2007 using an updated tariff classification (from 8527.31 to 8527.91.00). It keeps the same product scope and exclusions, so importers and Australian businesses selling or competing with these systems retain concessional duty treatment under the revised tariff coding."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-703a-tariff-concession-order-0614779","history":"/api/acts/tariff-concession-revocation-order-hs2007-703a-tariff-concession-order-0614779/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-703a-tariff-concession-order-0614779/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-703a-tariff-concession-order-0614779/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-703a-tariff-concession-order-0614779/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-703a-tariff-concession-order-0614779/documents"}}