Tariff Concession Revocation Order HS2007/532A - Tariff Concession Order 0614482

This instrument, labelled Revocation Instrument HS2007/532A and signed on 20 June 2007 by Robert Crawford as a delegate of the Chief Executive Officer, revokes an existing Tariff Concession Order (TCO) and substitutes a replacement TCO for a narrowly defined set of goods. The legal authority cited at the head of the instrument is "Section 269SD(2) of the Customs Act 1901." The instrument performs two discrete mechanical acts.

First, it revokes Tariff Concession Order Number 9501027 (the TCO originally "Op. 22.12.94 - TC 9501027"), "in respect of the goods described in TABLE A below." That revocation is given retrospective effect: the instrument states expressly "This Revocation has effect from 01.01.07." The instrument is dated 20 June 2007, so the revocation takes effect on a date earlier than the date the instrument was signed and published.

Second, the instrument "make[s] in its place the Tariff Concession Orders described in TABLE B." The instrument makes clear the legal consequence of insertion: "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." It then states "The Order shall have effect from the date notified in paragraph (a) above as the date of effect for the Revocation." In other words, the replacement TCO enters operation effective 01.01.07.

Mechanically, the revocation replaces the former Tariff Concession Order entry for a specified class of composite electrical cable (as set out in Table A under customs classification 8544.59.00) with a new Tariff Concession Order entry (in Table B under customs classification 8544.49.20). The text of the goods description in both tables is substantively the same: a multicore composite cable jacketed with an irradiated cross-linked polymer and comprising the enumerated insulation types and cable types, complying with the listed military and technical specifications. Table A carries the reference "Op. 22.12.94 - TC 9501027"; Table B carries "Op. 01.01.07 - TC 0614482." The Schedule 4 references and numerical entries in Column 2 differ between the two tables (Table A shows "5031.12.06"; Table B shows "50" in Column 2). The instrument therefore effects a change in tariff classification code and the Schedule 4 item reference that attaches to that class of goods, and it does so with retrospective effect to 01.01.07.

The instrument itself does not set out rates of duty or the substantive content of Part III of Schedule 4; it records the administrative act of revocation and substitution and the exact goods descriptions and codes to which the new Schedule 4 item is to apply.

The instrument implements three core administrative concepts drawn from the customs and tariff regime in the text.

1. Revocation by delegate under statutory authority. The instrument invokes "Section 269SD(2) of the Customs Act 1901" as the source of power for a delegate to revoke an existing Tariff Concession Order. The wording of the instrument mirrors that statutory grant: it expressly states a revocation of TCO Number 9501027 and records the delegate decision in writing, signed and dated.

2. Substitution/replacement TCO entry. The instrument does not merely cancel an entry; it replaces the cancelled TCO with a new Tariff Concession Order described in Table B. The instrument 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." This frames the instrument as a reclassification/reassignment exercise: a specific goods description is now linked to a particular Schedule 4 item.

3. Tariff classification and Schedule 4 linkage. The two tables show a change in customs classification codes and Schedule 4 identifiers. Table A identifies the goods under customs classification "8544.59.00" and records an associated Schedule 4 entry shown in Column 2 as "5031.12.06". Table B records the goods under customs classification "8544.49.20" and an associated Schedule 4 reference shown in Column 2 as "50". The instrument therefore effects a change in the descriptive classification used on customs documentation and the Schedule 4 item number that will be applied to those goods.

Ancillary technical points embedded in the tables are also important to the instrument's operation. Both tables contain an identical descriptive specification of the goods, including the enumerated insulation materials and cable types, and they list compliance with particular specifications: "MIL-W-81044; MIL-C-22500; MIL-W-22759/32-35 and 41-46; MIL-W-85485, MIL-C-85485; VG 95218 Part 20." The goods are therefore defined not by generic terms but by a combination of tariff headings, technical composition and conformity to named specifications. The tables also carry operational references: Table A shows "Op. 22.12.94 - TC 9501027", Table B shows "Op. 01.01.07 - TC 0614482", and the instrument is titled "Revocation Instrument HS2007/532A" and dated 20 June 2007 with Robert Crawford named as "Delegate of the Chief Executive Officer."

Taken together, the instrument uses the statutory grant to change the administrative identity of the relevant concession item: the same goods description is re-linked to a different customs classification code and a different Part III Schedule 4 item number, with an explicit effective date, and with the administrative record updated in the replacement TCO.

The instrument on its face affects a limited set of actors by changing the tariff-concession administrative data attached to a precisely described product group.

1. Importers and declarants of the described composite cables. The goods description in Column 1 of both tables identifies "COMPOSITE CABLE, multicore, electrical, jacketed with an irradiated cross-linked polymer" with an enumerated list of insulation types and cable types and specific standards. Because the instrument revokes TCO 9501027 and replaces it with TCO 0614482 for the same descriptive group, importers, customs brokers and any person lodging customs entries for such goods will be affected. They must use the updated customs classification code (Table B: "8544.49.20") and the replacement TCO reference (Table B: "Op. 01.01.07 - TC 0614482") where relevant, and understand that the goods are now "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."

2. Parties who relied on the revoked order during the retrospective effective period. The revocation "has effect from 01.01.07" though the instrument is dated 20 June 2007. Any importer, agent or customs declarant who used the earlier TCO (TC 9501027) for declarations with transaction dates on or after 01.01.07 may be affected by the revocation and substitution because the administrative position was changed retroactively to that date. The instrument places the legal change with effect from 01.01.07; the instrument itself does not set out transitional directions, but the retroactive effective date identifies a cohort of entries and declarations potentially impacted between 01.01.07 and 20.06.07.

3. The customs/tariff administration and delegates. The delegate who acted is named: "Robert Crawford ... Delegate of the Chief Executive Officer," and the instrument identifies the statutory power relied upon, "Section 269SD(2) of the Customs Act 1901." The instrument therefore records an administrative act undertaken by a delegate within the customs regime; that act shifts which Schedule 4 item applies to the specified goods and requires the customs/tariff administration to reflect the revised TCO details in its records and operational systems.

4. Downstream users with contractual or regulatory obligations linked to tariff classification. Any entity whose obligations, pricing, contractual terms or compliance frameworks refer to the specific tariff classification code shown in the former or new TCOs will need to map the change. The instrument itself gives the two classification numbers: prior "8544.59.00" (Table A) and new "8544.49.20" (Table B), together with the Schedule 4 identifiers (Table A: "5031.12.06"; Table B: "50"). These are the precise administrative identifiers that procurement, compliance or accounting teams will need to reconcile.

The instrument records an administrative decision rather than prescribing general duties or conferring rights in express procedural form. Nevertheless, it establishes legal and practical obligations by specifying which goods are linked to which tariff concession entry and by fixing an effective date.

Duties created or altered by the instrument, as stated in the text

• Correct descriptor and classification. From the effective date (01.01.07) the instrument makes the goods in Column 1 of Table B "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 this imposes a duty on importers and declarants to use the classification and Schedule 4 item specified in Table B when processing those goods for customs purposes from the effective date.
• Discontinuance of reliance on the revoked TCO. The instrument revokes "Tariff Concession Order Number 9501027 made on 20.02.95 ... in respect of the goods described in TABLE A below." Once effective, that TCO no longer governs the treatment of the goods described. Declaring agents and importers therefore have the duty to cease using the revoked TCO for declarations with the relevant transaction dates.

Rights created or preserved by the instrument, as stated in the text

• Application of the specified Part III Schedule 4 item. The instrument explicitly links the goods described in Column 1 of Table B to the Part III Schedule 4 item identified in Column 2. That linkage is a legal fact recorded in the instrument. The instrument thereby confers the administrative right for those goods to be treated as goods to which that Schedule 4 item applies from the effective date. The instrument does not itself describe what Part III Schedule 4 confers (for example, a rebate, exemption or concession); it records only that the linkage exists.

Other procedural or administrative duties implicit in the instrument

• Use of the new TCO reference. Table B identifies the replacement TCO as "Op. 01.01.07 - TC 0614482." Parties handling customs entries will have the duty to refer to the correct TCO reference and customs classification shown in Table B for the goods described.
• Technical specification matching. Both tables define the goods by composition and compliance with listed military/technical specifications: "MIL-W-81044; MIL-C-22500; MIL-W-22759/32-35 and 41-46; MIL-W-85485, MIL-C-85485; VG 95218 Part 20." Where applicable, the duty falls on the importer or declarant to ensure that the physical goods match the descriptive and standards-based definition in the table if they intend to fall within the new TCO’s scope.

The Revocation Instrument HS2007/532A itself does not include express penalty provisions or enforcement mechanics within its text. It records an administrative act taken under statutory authority and supplies the operative descriptions and codes. The instrument cites its statutory authority as "Section 269SD(2) of the Customs Act 1901." The instrument does not, however, set out penalties, infringement notices, or the detailed enforcement powers that may accompany non‑compliance with customs or tariff requirements.

From the content of the instrument itself the following points about enforcement and penalties can be drawn:

• The instrument is an administrative record of a delegate's exercise of power. It thus changes the administrative position that customs officials and the tariff administration will apply when processing entries for the goods described. Enforcement of correct application of the new TCO and correct use of the classification code will therefore be operationalised by customs and their standard compliance processes, though those processes and any penalties are not described within this instrument.
• The instrument’s retrospective effective date creates an enforcement dimension for declarations lodged between 01.01.07 and the instrument date. Because the revocation "has effect from 01.01.07" but the instrument is dated 20 June 2007, entries lodged for the affected goods with transactional dates on or after 01.01.07 are within the instrument’s scope. Any determination that an importer incorrectly relied on the revoked TCO during that retrospective period would invite whatever enforcement or correction mechanisms the administering legislation permits; the instrument does not provide the remedial process or penalties itself.

What the instrument does not do, and therefore what remains to be addressed by enforcement instruments or administrative practice

• It does not state fines, penalties, detention powers or specific sanctions for continued use of the revoked TCO or for incorrect classification. The instrument therefore leaves the administration to apply whatever sanctions, adjustments or liabilities are available under the Customs Act 1901 and the Customs Tariff Act 1995, which are not reproduced in this text.
• It does not specify appeal routes or objection periods. The instrument simply records the revocation and the replacement and the effective date.

Readers relying on this instrument should therefore understand that the instrument effects an administrative change with potential compliance consequences, but it does not itself enumerate the sanctions or enforcement mechanisms; those will be found in the statutory framework referenced (Section 269SD(2) of the Customs Act 1901 and the Customs Tariff Act 1995) and in the administration's operational practice.

The instrument explicitly situates itself within the existing customs and tariff legal framework by reference to statutes and schedule structures. The instrument names the legislative powers it uses and the schedule to which it links the goods.

Direct statutory references in the instrument

• Section 269SD(2) of the Customs Act 1901 is cited as the authorising provision for the revocation. The instrument therefore operates as an exercise of the power created by that section. The instrument does not reproduce the text of s 269SD(2); it records the delegation-based revocation and substitution act authorised by that statutory provision.
• The instrument links the goods described in Table B to "the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of TABLE B." That linkage places the instrument’s effect squarely into the operation of the Customs Tariff Act 1995 and its schedules. The instrument records which item of Part III Schedule 4 is to be applied to the listed goods.

Operational interaction points

• Tariff classification codes. The instrument alters the administrative classification code under which the described goods are recorded; Table A uses "8544.59.00" while Table B uses "8544.49.20." The customs tariff classification code is a cross-reference used throughout the customs system, and therefore this change will interact with any other legislative, regulatory or administrative provisions that refer to that code. The instrument does not list those other provisions, but the change of code creates a direct interaction with the customs administration’s classificatory systems and with any laws, regulations or programs that reference the tariff heading.
• Schedule 4 linkage. By tying the goods to a Part III Schedule 4 item, the instrument interacts with whatever substantive effects Part III Schedule 4 carries under the Customs Tariff Act 1995. The instrument does not reproduce the contents of that Schedule; it only creates the administrative link.

Limits on the instrument’s direct interactions

• The instrument does not purport to amend the Customs Tariff Act 1995 or its schedules; it records an administrative application of a Schedule 4 item to a defined goods description. Any substantive changes to duties, rebates, or concessions in Schedule 4 would be found in the Customs Tariff Act itself or in separate legislative instruments; the revocation instrument functions as an administrative order linking goods to an existing part of the tariff schedule.

The instrument contains the essential amendment history concerning the specific Tariff Concession Order entries it addresses. It records the revocation of an earlier entry and the institution of a replacement entry, with dates and TCO reference numbers.

Chronology and records in the instrument

• Original TCO: Table A identifies the earlier Tariff Concession Order with the operational reference "Op. 22.12.94 - TC 9501027." That indicates the relevant goods description was originally recorded under TCO 9501027 with an operational date of 22 December 1994. The instrument replicates the descriptive text of the goods as the subject of the earlier TCO.
• Revocation effective date: The instrument expressly states "This Revocation has effect from 01.01.07." That is the effective date entered for the revocation of TCO 9501027 as recorded in the instrument.
• Replacement TCO: Table B sets out the new Tariff Concession Order entry with the operational reference "Op. 01.01.07 - TC 0614482." The instrument therefore records the substitution of a new TCO number (TC 0614482) that is operational from the same date the revocation takes effect.
• Instrument signature and dating: Although the revocation and replacement take effect from 01.01.07, the instrument is signed and dated on 20 June 2007 by Robert Crawford "Delegate of the Chief Executive Officer," and is titled "Revocation Instrument HS2007/532A."

Differences between the revoked and replacement entries recorded verbatim

• Customs classification code: Table A shows the earlier classification as "8544.59.00"; Table B shows the replacement classification as "8544.49.20." The instrument therefore changes the tariff heading/heading extension recorded for the goods.
• Schedule 4 notation: Table A’s Column 2 entry displays "5031.12.06"; Table B’s Column 2 entry displays "50." The instrument records different identifiers for the Schedule 4 linkage in each table, indicating an administrative reassignment of the item reference within Part III of Schedule 4.

Ambiguities and presentation

• The instrument records the numeric entries for Schedule 4 as presented in the tables. The formatting of those numerals in the source is compact (for example, "5031.12.06") and the instrument does not add interpretive notes. Anyone relying on the amendment history should therefore use the exact table text as recorded in the instrument and, where necessary, consult the underlying Schedule 4 Part III text to determine how the numeric entries align with Schedule item numbering.

The instrument contains no recorded litigation history. The text is an administrative record of a delegate's exercise of power; it does not mention court proceedings, tribunal decisions, or administrative appeals.

What the instrument states on this point

• There is no reference in the instrument to any legal challenge, appeal, judicial review application, or other litigation relating to the revocation of TCO 9501027 or the making of the replacement TCO 0614482. The instrument simply records the revocation, the substitution, the effective date, the goods descriptions and codes, the delegate's name and the date of signature.

What is implied but not recorded

• Because the instrument is a delegate action under a statutory power ("Section 269SD(2) of the Customs Act 1901"), it is an administrative decision. Administrative decisions can in principle be the subject of juridical review or challenge under the general administrative law framework, but the instrument itself does not indicate any such proceedings were commenced or concluded. The instrument neither records outcomes of litigation nor identifies any settled disputes.

Practical consequence for researchers or practitioners

• The absence of litigation references in the instrument means that anyone needing to know whether the administrative change was contested will need to search external sources (for example, court or tribunal records) for any proceedings related to TCO 9501027, TCO 0614482, or Revocation Instrument HS2007/532A. The instrument itself does not provide that history.

In short, the source text includes no litigation history; it is a stand-alone revocation/replacement administrative instrument without annotations or references to legal proceedings.

The instrument contains features that create operational and compliance pitfalls which must be identified from the text itself.

1. Retrospective effective date. The most consequential gotcha is that the revocation "has effect from 01.01.07" while the instrument is dated 20 June 2007. The instrument then states the replacement Order "shall have effect from the date notified in paragraph (a) above as the date of effect for the Revocation." This means the administrative change is recorded as having effect from 01.01.07 even though the delegate signed the instrument months later. Parties who lodged customs declarations, claims or relied on the earlier TCO between 01.01.07 and 20.06.07 must therefore be alert: declarations in that window may be affected by the revocation and substitution with retrospective operation.

2. Change of tariff classification code. The customs classification presented in Table A is "8544.59.00," whereas Table B shows "8544.49.20." Practitioners must not assume these codes are interchangeable. The instrument substitutes the customs classification number attached to the goods’ description. Any downstream process that depends on the precise heading (for example, automated customs systems, tariff lookup tools, or contract clauses referencing a specific code) needs to be updated to the Table B code from the effective date.

3. Schedule 4 identifier formatting and clarity. Table A lists Column 2 as "5031.12.06" while Table B lists "50." The instrument does not explain the notation or provide a breakdown of which digit corresponds to schedule item, or whether "5031.12.06" is a compound indicator of item and last date of effect. Users should take the instrument’s table text at face value; however, the compact formatting may cause data-entry or interpretation errors if transcribed incorrectly into systems or declarations.

4. Identical goods description with different administrative anchor. The descriptive text of the goods in both tables is substantively identical, including the list of insulation materials and compliance with military specifications. That means the same physical goods are being re‑anchored administratively to a different TCO and Schedule 4 item. The gotcha is that physical conformity with the listed specifications remains decisive. Importers must ensure the particular batch matches the listed standards ("MIL-W-81044; MIL-C-22500; MIL-W-22759/32-35 and 41-46; MIL-W-85485, MIL-C-85485; VG 95218 Part 20") to fall within the new TCO’s scope. Misstating conformance or misclassifying goods could have compliance consequences.

The instrument itself prescribes an administrative change; compliance consists of aligning declarations, records and processes to the instrument’s operative details. The steps below are drawn from the verbatim content of the instrument and its tables.

1. Adopt the effective date in record-keeping. The instrument states "This Revocation has effect from 01.01.07" and that the replacement Order "shall have effect from the date notified in paragraph (a) above." For any customs transaction involving the specified goods, treat 01.01.07 as the operative date on which the revoked TCO ceased to apply and the replacement TCO began to apply. When reviewing historical entries or preparing amendments for entries with transaction dates on or after 01.01.07, use 01.01.07 as the pivot.

2. Use the replacement TCO and classification exactly as recorded. Table B lists the replacement customs classification as "8544.49.20" and the replacement TCO operational reference as "Op. 01.01.07 - TC 0614482." Where the customs declaration, tariff concession references or internal ledgers require a TCO number or a customs classification, record them exactly as shown in Table B for entries from 01.01.07 onward.

3. Apply the correct Part III Schedule 4 linkage. Table B’s Column 2 shows the numeric reference "50" and the instrument states these goods 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." When calculating or documenting entitlement to any concession or treatment that depends upon that Schedule 4 item, refer to Part III of Schedule 4 and the item indicated by the Column 2 notation "50" as the relevant item. Do not assume equivalence with the earlier Table A Column 2 notation ("5031.12.06").

4. Confirm goods conformity to the listed technical specifications. Both Table A and Table B define the goods by composition and list compliance with specific standards: "MIL-W-81044; MIL-C-22500; MIL-W-22759/32-35 and 41-46; MIL-W-85485, MIL-C-85485; VG 95218 Part 20." Ensure that the physical product being declared matches the descriptive terms and the listed standards. Maintain documentary evidence demonstrating compliance with those military/technical specifications to support the use of the replacement TCO.

5. Review entries made in the retroactive window. Because the instrument is effective from 01.01.07 but dated 20 June 2007, review any customs entries, claims or concessions claimed under TC 9501027 for transaction dates on or after 01.01.07. Where entries used the revoked TCO in that period, consider whether adjustments, amendments or follow-up are required under the administering legislation and agency practice. The instrument itself does not provide remedial mechanics; therefore cross-reference agency guidance and procedural rules for amendments or post-lodgement corrections.