Tariff Concession Revocation Order HS2007/450A - Tariff Concession Order 0614427

This instrument, titled Tariff Concession Revocation Order HS2007/450A (also recorded as Tariff Concession Order 0614427), revokes an earlier Tariff Concession Order (TCO Number 9600331) and replaces it with a new TCO for a narrowly described class of electrical equipment. The instrument records the delegate of the Chief Executive Officer acting under Section 269SD(2) of the Customs Act 1901. The revocation takes effect from 01.01.07, and the replacement order is made with that same date of effect stated in the instrument. The delegate and date are recorded: Robert Crawford, dated 20 June 2007.

Mechanically, the instrument does three things in the text provided:

• It declares revocation of the earlier TCO Number 9600331, originally made on 11.01.96, "in respect of the goods described in TABLE A below", and specifies that the revocation "has effect from 01.01.07" (instrument text).
• It makes, "in its place", the Tariff Concession Orders described in TABLE B, and states that the goods 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" (instrument text).
• It records the operative tariff classification and the textual product description for both the revoked and replacement entries in Tables A and B.

The substantive change recorded in the Tables is a change in tariff classification and Schedule 4 item labelling for a particular description of satellite reception apparatus. Table A (the revoked entry) lists classification "8527.39" with the product description and an associated Schedule 4 Item Number field showing "5031.12.06" (as shown in the instrument). Table B (the replacement entry) lists classification "8527.99.00" with an essentially identical product description and the Schedule 4 Item Number field showing "50" and an operative date "01.01.07 - TC 0614427" (as shown). The instrument therefore substitutes the new TCO entry for the old one with effect from 01.01.07.

The instrument itself contains no express explanatory memorandum, policy statement, or detailed reasons beyond the formal revocation and replacement language. It expressly invokes the power under s 269SD(2) of the Customs Act 1901 and records the delegate and date. The text shows the precise product description and specified exclusions that determine which goods are captured by the revoked and replacement orders.

The instrument operates within three narrow conceptual axes stated in its text: revocation, replacement, and the link between the Table B product entries and Schedule 4 of the Customs Tariff Act 1995.

Revocation: The instrument expressly revokes Tariff Concession Order Number 9600331. The operative sentence reads "Under Section 269SD(2) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer (a) revoke Tariff Concession Order Number 9600331 made on 11.01.96, in respect of the goods described in TABLE A below. This Revocation has effect from 01.01.07;" (instrument text). That language establishes the formal extinguishment of the earlier TCO over the goods as described in Table A, from the date specified.

Replacement/creation: The instrument then provides "(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." Practically, that confirms the new Table B entries operate as TCOs and links them to specific items in Part III of Schedule 4 (the instrument reproduces only the item number, not the text of Schedule 4).

Product description and scope: Both Table A and Table B recite a detailed product description. The core description is "SATELLITE RECEPTION APPARATUS, comprising ALL of the following: (a) satellite receiver, input signal 950-1 450 MHz phase locked loop tuning, 8 MHz IF bandwidth; (b) sub-carrier demodulator, single or multi-channel for demodulation of compressed audio, crystal stable, but NOT including apparatus as follows: (i) receivers OR demodulators of B-MAC or PAL Transmissions; (ii) incorporating ANY of the following: (1) outputs for direct connection to a 100, 70, 50 or 25 volt constant voltage line speaker system; (2) more than one (mono or stereo) microphone input connection; (3) more than three speaker zone output selection switches; (4) tone generators including any of bell (chime), preannounce, alert or evacuate" (instrument text). That descriptive text defines the captured product population, as well as express exclusions.

Tariff classification and Schedule 4 linkage: The revoked entry in Table A is classified 8527.39 (with associated entry metadata shown as "Op. 11.01.96 - TC 9600331" and Schedule 4 Item Number indicated in the Table as "5031.12.06" in the instrument). The replacement entry in Table B is classified 8527.99.00 (with "Op. 01.01.07 - TC 0614427" and Schedule 4 Item Number "50" as shown). The instrument explicitly connects the Table B Column 2 entry to Part III of Schedule 4 of the Customs Tariff Act 1995, thus signalling that the goods in Column 1 are "goods to which the item in Part III of Schedule 4 ... specified in Column 2 of TABLE B applies."

The instrument primarily affects the class of actors who import, declare, or claim concessions for the specific satellite reception apparatus described in the Tables, and the administrative decision-makers within Customs who apply tariff concession orders.

Importers and customs brokers: Any person or entity importing goods that meet the detailed description in the Tables (the "SATELLITE RECEPTION APPARATUS" with the technical parameters and exclusions set out in the instrument) would be directly affected. Those importers will need to rely on the replacement TCO (TC 0614427) and the associated Schedule 4 item number "50" when lodging import declarations, claiming any applicable concessionary treatment, or verifying classification. Brokers and agents preparing statements of origin, tariff classification, or concession claims will need to apply the Table B classification "8527.99.00" where the goods meet the precise description, from the effective date stated.

Holders or users of the revoked TCO: Any party that previously relied on TCO Number 9600331 (Op. 11.01.96 - TC 9600331) for the classification "8527.39" and the Schedule 4 item number recorded in Table A will be affected by its revocation. The instrument revokes that entry "in respect of the goods described in TABLE A" effective 01.01.07, so post-01.01.07 claims under the revoked TCO would no longer be available; instead, the Table B TCO applies for goods that match the replacement description and classification.

Customs administration and delegate: The instrument records the exercise of power by a delegate of the Chief Executive Officer (Robert Crawford) under s 269SD(2) of the Customs Act 1901. That indicates the administrative arm of Customs is the decision-maker and the enforcing agency for this revocation and replacement. The delegate's signature and date (20 June 2007) are recorded on both pages.

Suppliers, manufacturers and downstream purchasers: While the instrument addresses tariff concession entries rather than domestic manufacturing regulations, the change in classification and Schedule 4 item number can affect suppliers and distributors who rely on preferential tariff treatment for imported components or finished goods. Where a supplier's ability to import particular satellite reception apparatus on a concessionary basis depends on the TCO, the revocation and replacement change the paperwork and legal basis they must present to Customs.

Accountants, compliance officers and legal advisers: Professionals responsible for customs compliance, accounting for import duty, or advising on tariff classification will need to act for importers and clients to ensure the correct TCO and Schedule 4 item is referenced in declarations. The instrument’s precise description and exclusions will be material for those performing classification and compliance checks.

The instrument itself is an administrative order that alters which Tariff Concession Order applies to certain goods; it does not set out broad statutory duties or civil rights beyond the legal effect of revocation and replacement. From the text, the following operative duties and rights can be drawn or inferred strictly from the instrument’s language.

Right to the Schedule 4 item: The instrument states that "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." That language confers the entitlement, from the effective date, for goods that meet the Table B description to be treated as goods that the listed Schedule 4 item (Column 2) applies to. The instrument does not reproduce the content of the Schedule 4 item; it only records the item number "50". Therefore, the right is procedural and contingent: a party whose goods meet the Table B description has the right to treat those goods as the Schedule 4 item specifies, provided the necessary conditions in the Act and Schedule are met (the instrument itself does not reproduce those conditions).

Duty to apply the correct TCO and classification: The instrument revokes TCO Number 9600331 (Table A) and replaces it with TCO TC 0614427 (Table B). The duty for importers and declarants, as a practical compliance matter, is to use the replacement TCO and associated tariff classification (8527.99.00 as shown in Table B) when making claims for goods that meet the Table B description from the stated effective date 01.01.07. Similarly, a duty flows to Customs officers and delegates to accept and process declarations that correctly reference the replacement TCO and Schedule 4 item where applicable.

Duty to respect the descriptive scope and exclusions: Both Tables include an explicit "but NOT including apparatus as follows" clause listing exclusions: receivers or demodulators of B-MAC or PAL transmissions; apparatus incorporating outputs for direct connection to specified constant voltage line speaker systems; apparatus with more than one microphone input; more than three speaker zone output selection switches; or tone generators of particular forms. These exclusions define the boundary of the TCO. The practical duty for importers and declarants is to ensure that the goods they claim under the TCO do not fall within those excluded categories.

Temporal duty to observe the effective date: The instrument specifies that the revocation "has effect from 01.01.07" and the new TCO entry is recorded with "Op. 01.01.07 - TC 0614427." The operative duty is to apply the correct TCO based on the date of import or the date relevant under Customs procedures; the instrument therefore imposes a timing condition practitioners must observe. The instrument itself does not set out transitional rules,only the effective date is recorded,so compliance requires reference to that date and to Customs’ administrative practice.

The text of the instrument provides the administrative act of revocation and replacement; it does not itself create or enumerate criminal or civil penalties, nor does it set out enforcement procedures. It records that it is made under Section 269SD(2) of the Customs Act 1901 and is executed by a delegate of the Chief Executive Officer (Robert Crawford). From the instrument text the following enforcement-relevant observations can be drawn.

Source of power and administrative enforcement: The instrument is made under s 269SD(2) of the Customs Act 1901 (instrument text). That reference identifies the statutory source authorising the delegate to make a revocation and replacement. The instrument records the administrative action and the delegate's signature and date. Enforcement of the instrument will therefore be within the remit of the Customs administration exercising powers and duties provided elsewhere in the Customs Act and the Customs Tariff Act 1995. The instrument itself does not set out the enforcement mechanics, but it is an administrative directive that Customs officials will apply in processing import declarations.

No penalty provisions in instrument: The instrument text reproduces no penalty clauses. It does not state fines, sanctions, or administrative penalties for failing to use the replacement TCO or for erroneous claims. Thus, any penalty consequences for misclassification, false claims, or non-compliant import declarations would derive from other statutory provisions not reproduced here. The instrument’s silence on penalties means practitioners must look to the broader Customs Act statutory framework to assess sanction risk.

Practical enforcement effect: The primary practical enforcement mechanism established by the instrument is the formal record that Table B is the operative TCO from 01.01.07 and Table A is revoked from that date. Customs officers and automated clearance systems will rely on the instrument to accept or reject tariff concession claims. If a claimant references the revoked TCO for a post-01.01.07 import, Customs would be entitled to reject the claim on the basis the TCO was revoked; conversely, claimants referencing the new TCO and matching the textual description should have their claims processed subject to normal verification.

Administrative discretion and review: The instrument is an administrative instrument executed by a delegate of the CEO. The instrument does not itself include a statement of any review rights or administrative appeal mechanisms. Any challenge to the delegate’s decision, or review rights, would derive from the enabling statutes or general administrative law principles; neither are contained within the instrument text.

The instrument expressly situates itself within the statutory framework of Australian customs law by reference to two Acts. It is made "Under Section 269SD(2) of the Customs Act 1901" and it links Table B entries to "Part III of Schedule 4 to the Customs Tariff Act 1995." The instrument does not reproduce or restate provisions from those Acts beyond these references, so its interaction with other laws is procedural and definitional as recorded.

Delegated administrative power under the Customs Act: The instrument cites s 269SD(2) of the Customs Act 1901 as its source of authority. That identifies the decision as an exercise of power conferred by the Customs Act. The instrument does not reproduce s 269SD(2) itself but relies on it as the legal basis for revocation and replacement of a TCO. Therefore, the instrument must be interpreted and applied consistently with the procedural and substantive constraints imposed by the Customs Act; any limitations, conditions, or review mechanisms in that Act will frame how this instrument operates in practice.

Linkage to Schedule 4 of the Customs Tariff Act 1995: The instrument’s effect for goods in Table B is to make them "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." This is a direct functional interaction: the instrument does not itself set out tariff rates or concessions; instead it designates that certain goods shall be treated as being within the scope of a specified Schedule 4 item. The actual substantive effect of that designation (for example the rate of duty, concession conditions, or any limitations attached to that Schedule 4 item) is governed by the Customs Tariff Act and the text of that Schedule item, which are not reproduced here.

Temporal coordination with existing TCOs and declarations: By revoking a prior TCO and substituting a new one, the instrument changes which administrative instrument Customs officers must apply when determining concessionary entitlement for subject goods. That interaction affects import declarations, the application of concessionary treatment, and any recordkeeping tied to a particular TCO or Schedule 4 item.

No interaction with other statutory schemes stated: The instrument does not purport to alter or interact with other Australian statutory regimes (for example, consumer product safety law, telecommunications regulation, or intellectual property rules). Its scope as recorded in the text is limited to the administrative handling of tariff concession orders under the Customs Act and Customs Tariff Act. Any cross-over effects with other regimes (for instance, where product classification under customs intersects with telecommunications licensing or import controls) are not addressed in this instrument and would need to be considered under those other statutes.

The instrument itself records a concise amendment history in two parts: the original TCO being revoked and the replacement TCO being made. The text reproduces the key metadata for both entries so the amendment lineage is visible.

Original TCO (revoked): Table A records the original entry as follows: classification "8527.39" with the detailed product description and the annotation "Op. 11.01.96 - TC 9600331." In the Table A Schedule 4 Item Number column the instrument shows "5031.12.06" and an entry that appears to serve as the "Last date of effect" (the instrument reproduces "5031.12.06" in that field). The instrument records that TCO Number 9600331, made 11 January 1996, is the instrument revoked.

Replacement TCO (made): Table B records the replacement entry as classification "8527.99.00" with essentially the same product description and the annotation "Op. 01.01.07 - TC 0614427." In the Schedule 4 Item Number column the instrument records "50". The instrument’s opening paragraph explicitly states that it revokes the earlier TCO and "make in its place the Tariff Concession Orders described in TABLE B" with effect from 01.01.07.

Instrument metadata and date: The instrument bears the title "TARIFF CONCESSION REVOCATION ORDER Under Section 269SD(2) of the Customs Act 1901" and is signed by Robert Crawford, Delegate of the Chief Executive Officer, dated 20 June 2007. The instrument identifies itself as "Revocation Instrument HS2007/450A" at the foot of the pages. The replacement TCO is referenced by the code "TC 0614427" in Table B.

Temporal sequencing: The sequence shown is that an original TCO issued and operational from 11 January 1996 (TC 9600331) remained in force until the effective revocation date of 01.01.07, at which point the replacement TCO TC 0614427 (op. 01.01.07) took effect. The instrument was formally executed on 20 June 2007, after the stated effective date. The instrument does not record any intermediate amendments between 1996 and the revocation, nor does it record any subsequent amendments after the replacement TCO entry; it is a single-step revocation-and-replacement instrument.

Absence of additional amendments or transitional language: The instrument contains no express transitional provisions dealing with goods imported or claims lodged between 01.01.07 and 20 June 2007, nor does it record other changes to the product description or Schedule 4 beyond the classification number and the Schedule 4 item number change. All amendment history in the instrument is therefore limited to the revocation of TC 9600331 and the creation of TC 0614427 as recorded.

The instrument contains no references to litigation, court decisions, tribunal determinations, or administrative appeals. It is a stand-alone revocation/replacement administrative notice executed by a delegate; no judicial or adversarial history is recorded in the text.

Absence of recorded cases or contested decisions: The instrument does not cite any judicial authority or note any challenge to the delegate’s exercise of power under s 269SD(2) of the Customs Act 1901. It records the administrative action only: revocation of TCO Number 9600331 and replacement with the Table B entries (TC 0614427), and records the delegate’s execution on 20 June 2007. The absence of litigation references in the instrument means the instrument itself does not reveal whether the decision was contested or subjected to administrative or judicial review.

Implication for legal research: Because the instrument does not contain, or purport to summarise, any litigation history, practitioners seeking case law or judicial pronouncements affecting interpretation of this TCO or similar TCO revocations must consult external legal databases, tribunal records and court registries. The instrument itself does not supply such material.

Administrative review and other remedies: The instrument does not state whether any internal administrative review mechanisms were used, nor does it reference appeal rights under the Customs Act or Administrative Decisions (Judicial Review) Act or other review regimes. Consequently, the instrument does not disclose whether there were procedural challenges or whether review avenues were pursued in relation to this particular revocation.

Practical result for practitioners: For those advising clients on disputes or potential challenges to the application or interpretation of the TCO entries recorded in this instrument, there is no litigation history within the instrument to rely on. Counsel and compliance advisers should therefore treat the instrument as an administrative primary source and, if a litigation record is needed for precedent or argument, search external sources for any cases concerning TCO revocations, the application of s 269SD(2), or disputes over the interpretation of product descriptions and exclusions in tariff concession orders. The instrument does not provide that material.

The instrument contains a number of precise textual elements and timing features that create risk points for practitioners and clients who rely on tariff concession orders. These are practical "gotchas" strictly traceable to the instrument text.

1. Effective date vs. execution date: The instrument is dated 20 June 2007 but states that the revocation "has effect from 01.01.07" and records the replacement TCO as "Op. 01.01.07 - TC 0614427." Practitioners should note the potential for disputes or confusion about declarations lodged between 01.01.07 and 20 June 2007. The instrument contains no transitional or savings provisions; it simply records the effective date. The absence of explicit transitional rules is a practical risk for retrospective treatment of clearance and claims.

2. Change in tariff classification number: Table A lists classification "8527.39" for the revoked entry while Table B lists "8527.99.00" for the replacement. A small numerical or heading difference in tariff classification can materially affect how automated systems, customs officers, or auditors treat declarations. Importers who continue to use the old classification after the effective date risk having claims rejected or re-evaluated.

3. Schedule 4 item labelling: Table A shows a Schedule 4 Item Number field containing "5031.12.06" (as printed) while Table B shows "50". The instrument states the Table B goods are "goods to which the item in Part III of Schedule 4 ... specified in Column 2 of TABLE B applies." The instrument does not reproduce the Schedule 4 item text. Practitioners must not assume the implication of the number "50" without cross-referencing the Customs Tariff Act 1995. Failing to do so can lead to erroneous assumptions about rates, conditions or expiry.

4. Precise scope defined by "ALL of the following" and detailed exclusions: The product description requires goods to comprise "ALL of the following" technical specifications, and includes several "NOT including" exclusions (B-MAC or PAL transmissions; certain speaker outputs; more than one microphone input; more than three speaker zone output selection switches; specified tone generators). Small variations in product configuration can move a good in or out of the TCO’s scope. Practitioners must ensure strict technical matching and maintain documentary proof (specifications, manufacturer declarations) to support a claim.

5. Identical description but different classification: While the textual product descriptions in Tables A and B are essentially identical, the change in tariff classification and Schedule 4 item number means that administrative and legal consequences may differ despite the same descriptive text. Relying on the similarity of language without checking classification and Schedule implications is risky.

The instrument supplies the precise textual framework that governs compliance for affected goods. The compliance steps below are anchored to the instrument’s text and the practical implications it creates.

1. Confirm the goods match the Table B description exactly:

   • Compare the product’s specifications to the instrument’s Table B text: it must be "SATELLITE RECEPTION APPARATUS" comprising both (a) "satellite receiver, input signal 950-1 450 MHz phase locked loop tuning, 8 MHz IF bandwidth" and (b) "sub-carrier demodulator, single or multi-channel for demodulation of compressed audio, crystal stable."
   • Ensure none of the "NOT including" exclusions apply. If the apparatus is a receiver or demodulator of B-MAC or PAL transmissions, or incorporates any of the listed hardware functions (direct connection outputs to 100/70/50/25 volt constant voltage speaker systems; more than one microphone input; more than three speaker zone output selection switches; tone generators such as bell/chime/preannounce/alert/evacuate), it falls outside the TCO. The instrument’s exclusion language is the compliance boundary.

2. Use the correct tariff classification and TCO reference in declarations:

   • For goods that meet the Table B description, declare classification "8527.99.00" as shown in Table B and reference Tariff Concession Order TC 0614427 (Op. 01.01.07 - TC 0614427) and the Schedule 4 Item Number "50" as recorded in Column 2 of Table B.
   • Do not continue to use the revoked TCO Number 9600331 or the old classification "8527.39" for imports of goods on or after the effective date recorded (01.01.07).

3. Observe the operative date:

   • The instrument states the revocation "has effect from 01.01.07." Ensure that any claims made for goods imported on or after that date reference the replacement TCO. For goods imported prior to that date, the revoked TCO may remain relevant; confirm the applicable date for each consignment.

4. Maintain technical documentary evidence:

   • Keep manufacturer specifications, technical data sheets, test reports, and supplier declarations that clearly demonstrate the apparatus meets the required tuning and demodulator specifications and does not include any excluded features. Because the TCO’s scope is defined by technical particulars and exclusions, documentary proof is the primary evidence for Customs acceptance.