{"id":"F2008L00060","name":"Tariff Concession Revocation Order 174/2007 - Tariff Concession Order 0614814 and 0614815","slug":"tariff-concession-revocation-order-174-2007-tariff-concession-order-0614814-and-0614815","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":72148,"registerId":"commonwealth-F2008L00060-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 174/2007 - Tariff Concession Order 0614814 and 0614815","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 0614724 made on 27.11.06, 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| 9503.00.99 | GUNS, toyOp. 01.01.07 - TC 0614724 | 50N/A |\n| ---------- | ---------------------------------- | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Robert Crawford......................Dated 20 August 2007 Delegate of the Chief Executive Officer |\n| ----------------------------------------------------------------------------------------------------------------------------------------------- |\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| 9503.00.91 | GUNS, toyOp. 01.01.07 - TC 0614814 | 50  |\n| ---------- | ---------------------------------- | --- |\n| 9503.00.99 | GUNS, toyOp. 01.01.07 - TC 0614815 | 50  |\n\n| This is page 2 of 2 Pages of the instrument...Robert Crawford......................Dated 20 August 2007 Delegate of the Chief Executive Officer |\n| ----------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"TABLE A shows TCO 0614724 applied to goods classified at 9503.00.99. TABLE B replaces it with two TCOs (0614814 and 0614815) covering 9503.00.91 and 9503.00.99 respectively, so the set of covered tariff classifications expands to include 9503.00.91. The Schedule 4 item referenced remains Item 50 and the change is effective from 01.01.07."},"complexity_factors":["Narrow administrative subject matter (revocation and replacement of existing Tariff Concession Order).","Use of precise tariff classifications (HS codes 9503.00.91 and 9503.00.99) requiring technical familiarity.","Legal authority invoked (`s.269SD(2)` of the Customs Act 1901) and delegation (delegate of the CEO).","Retroactive/effective date element (order dated 20 Aug 2007 with effect from 01.01.07) creating retrospective compliance considerations.","Reference to Part III Schedule 4 item number (Item 50) which determines concession application."],"plain_english_summary":"This order, made under `s.269SD(2)` of the Customs Act 1901, revokes Tariff Concession Order 0614724 (effective 1 Jan 2007) and replaces it with Tariff Concession Orders 0614814 and 0614815. Mechanically, it changes the tariff classification entries for imported toy guns (from 9503.00.99 to 9503.00.91 and 9503.00.99) and specifies which Part III Schedule 4 item applies. Importers must use the new TCOs and classifications when claiming the Schedule 4 concession; the instrument was signed by a delegate of the Chief Executive Officer (Robert Crawford)."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update to tariff concession orders. It replaces one order with two more specific ones, likely to correct a classification error or split the concession across different tariff codes. The scope remains limited to customs duty treatment of toy guns and has not expanded beyond this specific administrative function."},"complexity_factors":["Very short document (2 pages)","Only 3 defined order numbers referenced","Simple structure: one revocation, two replacements","No nested conditions or exceptions","Minimal cross-referencing (only references to Customs Act 1901 section 269SD(2), Customs Tariff Act 1995 Schedule 4, and specific tariff classification codes 9503.00.91 and 9503.00.99)","Straightforward tabular format for goods descriptions"],"plain_english_summary":"This order cancels a previous tariff concession for certain imported toy guns and replaces it with two new concession orders covering different customs classifications. It affects importers, retailers and customs officers by changing duty treatment, import costs, retail pricing and declaration requirements. The change is treated as effective from 1 January 2007 (signed 20 August 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-174-2007-tariff-concession-order-0614814-and-0614815","history":"/api/acts/tariff-concession-revocation-order-174-2007-tariff-concession-order-0614814-and-0614815/history","analysis":"/api/acts/tariff-concession-revocation-order-174-2007-tariff-concession-order-0614814-and-0614815/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-174-2007-tariff-concession-order-0614814-and-0614815/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-174-2007-tariff-concession-order-0614814-and-0614815/important-cases","documents":"/api/acts/tariff-concession-revocation-order-174-2007-tariff-concession-order-0614814-and-0614815/documents"}}