{"id":"F2007L02837","name":"Tariff Concession Revocation Order HS2007/704A - Tariff Concession Orders 0614780, 0614781 and 0614782","slug":"tariff-concession-revocation-order-hs2007-704a-tariff-concession-orders-0614780-0614781-and-0614782","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":169618,"registerId":"commonwealth-F2007L02837-current","compilationNumber":null,"startDate":"2026-04-04","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/704A - Tariff Concession Orders 0614780, 0614781 and 0614782","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 0405106 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| 8519.99.00 | KARAOKE AND/OR MUSIC SYSTEMS, having two OR more of the following:(a) digital video disc player;(b) cassette player and/or recorder;(c) camera;(d) compact disc player;(e) microphones;(f) disco lights;(g) bubble machineOp. 27.05.04 - TC 0405106 | 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 HS2007/704A\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| 8519.20.90 | KARAOKE AND/OR MUSIC SYSTEMS, having two OR more of the following:(a) digital video disc player;(b) cassette player and/or recorder;(c) camera;(d) compact disc player;(e) microphones;(f) disco lights;(g) bubble machineOp. 01.01.07 - TC 0614780 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n| 8519.81.20 | KARAOKE AND/OR MUSIC SYSTEMS, having two OR more of the following:(a) digital video disc player;(b) cassette player and/or recorder;(c) camera;(d) compact disc player;(e) microphones;(f) disco lights;(g) bubble machineOp. 01.01.07 - TC 0614781 | 50  |\n| 8519.89.30 | KARAOKE AND/OR MUSIC SYSTEMS, having two OR more of the following:(a) digital video disc player;(b) cassette player and/or recorder;(c) camera;(d) compact disc player;(e) microphones;(f) disco lights;(g) bubble machineOp. 01.01.07 - TC 0614782 | 50  |\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 HS2007/704A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument revokes TCO 0405106, which covered the goods under tariff heading 8519.99.00 (Table A), and replaces it with three distinct tariff subheadings (8519.20.90, 8519.81.20, 8519.89.30) that carry Schedule 4 item 50 (Table B), effective 01.01.07. Practically, importers of these karaoke/music systems must use the new HS classifications and will face whatever change in Schedule 4 treatment (and resulting duty effect) follows from item 50."},"complexity_factors":["Legal authority is a single administrative power: s.269SD(2) of the Customs Act 1901, used by a delegate (low legal complexity).","Mechanic is revocation plus substitution (administrative change rather than substantive new policy).","Product description is narrowly defined (multi-feature karaoke/music systems), reducing interpretive ambiguity but requiring careful product matching.","Change splits one broad heading (8519.99.00) into three specific subheadings (8519.20.90, 8519.81.20, 8519.89.30), adding classification detail for importers.","Assignment of Schedule 4 item 50 alters entitlement to concessional treatment or duty application (concrete economic effect for affected importers).","Fixed effective date (01.01.07) creates a clear compliance cutoff for import documentation and customs entries.","Decision by an administrative delegate concentrates discretion in the executive implementation process rather than Parliament.","Practical compliance burden is moderate: reclassification, possible change in duty outcome, and updating of trader/customs paperwork."],"plain_english_summary":"This instrument revokes an existing Tariff Concession Order (0405106) for multi-feature karaoke/music systems and replaces it with three new tariff concession orders that allocate those goods to three specific tariff subheadings and attach Schedule 4 item 50. The change takes effect from 1 January 2007 and was made by a delegate under s.269SD(2) of the Customs Act 1901.\n\nIt affects importers and customs brokers who must use the new classifications when importing these karaoke/music systems, which changes which tariff treatment and Schedule 4 entitlement (and therefore duty outcome) applies."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The legislation maintains its original narrow administrative purpose—managing tariff concessions for specific imported goods. The splitting of one order into three reflects technical reclassification rather than scope expansion."},"complexity_factors":["Multiple cross-references to other legislation (Customs Act 1901, Customs Tariff Act 1995, Schedule 4)","Technical customs classification codes (HS codes like 8519.20.90) requiring specialised knowledge to interpret","Conditional logic in goods description ('having two OR more of the following') with seven alternative features","Administrative mechanism involving revocation and simultaneous replacement with multiple new instruments","Effective date mechanics that link revocation and creation dates"],"plain_english_summary":"This order cancels a 2004 tariff concession for certain karaoke/music systems and replaces it with three new tariff orders using updated customs codes. It affects importers, retailers, customs brokers and the Australian Border Force by changing how these multi‑function audio products are classified and how much import duty they pay. The new rules take effect 1 January 2007."},"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-hs2007-704a-tariff-concession-orders-0614780-0614781-and-0614782","history":"/api/acts/tariff-concession-revocation-order-hs2007-704a-tariff-concession-orders-0614780-0614781-and-0614782/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-704a-tariff-concession-orders-0614780-0614781-and-0614782/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-704a-tariff-concession-orders-0614780-0614781-and-0614782/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-704a-tariff-concession-orders-0614780-0614781-and-0614782/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-704a-tariff-concession-orders-0614780-0614781-and-0614782/documents"}}