{"id":"F2007L03255","name":"Tariff Concession Revocation Order HS2007/259A - Tariff Concession Order 0614193","slug":"tariff-concession-revocation-order-hs2007-259a-tariff-concession-order-0614193","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68982,"registerId":"commonwealth-F2007L03255-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/259A - Tariff Concession Order 0614193","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 9702518 made on 20.06.97, 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| 7013.39.00 | DECANTER SETS, liquor, gift boxed, comprising ALL of the following:(a) decanter, incorporating a glass stopper;(b) two or more liquor glasses;(c) gift box depicting the decanter setOp. 01.04.97 - TC 9702518 | 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 HS2007/259A\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| 7013.49.00 | DECANTER SETS, liquor, gift boxed, comprising ALL of the following:(a) decanter, incorporating a glass stopper;(b) two or more liquor glasses;(c) gift box depicting the decanter setOp. 01.01.07 - TC 0614193 | 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 HS2007/259A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The instrument changes the scope of the tariff concession that applied to the described decanter sets by revoking TCO 9702518 and substituting TCO 0614193. The goods remain the same descriptionally, but their tariff classification is shifted (7013.39.00 to 7013.49.00) and the applicable Schedule 4 item is changed (5031.12.06 to item 50), therefore altering which concessional treatment applies to those imports effective 01.01.2007."},"complexity_factors":["Legal authority: exercise of power under s.269SD(2) of the Customs Act 1901 to revoke and remake a TCO.","Tariff reclassification: change of commodity code (7013.39.00 → 7013.49.00) requires technical HS classification review.","Schedule 4 impact: replacement of Schedule 4 item number (5031.12.06 → 50) directly changes concession applicability for the goods.","Effective date coordination: revocation takes effect 01.01.2007, so importers and officials must apply the new TCO from that date.","Administrative discretion: instrument signed by a delegate of the Chief Executive Officer, reflecting agency administrative action.","Narrow scope: instrument applies to a specific, narrowly-described product (gift-boxed liquor decanter sets), limiting broader legal complexity.","Compliance burden: importers/brokers may need to reclassify stock, adjust declarations and confirm entitlement to the new Schedule 4 item."],"plain_english_summary":"This instrument revokes Tariff Concession Order (TCO) No. 9702518 and replaces it with TCO No. 0614193, effective 01.01.2007. Mechanically, it alters the tariff classification for boxed liquor decanter sets from 7013.39.00 to 7013.49.00. It also changes which item in Part III of Schedule 4 to the Customs Tariff Act 1995 applies (from 5031.12.06 to item 50). Importers, customs brokers and the tariff administration are affected because the change determines entitlement to the Schedule 4 concession and how these goods are treated at import."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update maintaining the same scope as the original 1997 order. The revocation and replacement preserves the identical product coverage (gift-boxed liquor decanter sets) without expanding or altering the substantive benefit. The change from classification 7013.39.00 to 7013.49.00 appears to reflect a technical tariff reclassification rather than a scope change."},"complexity_factors":["Single, specific administrative action with narrow scope (only one product category affected)","Minimal cross-referencing (only references to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4)","No conditional logic or exceptions — straightforward revocation and replacement","Only 2 pages with simple tabular format","No defined terms section — descriptions are plain English with specific product requirements"],"plain_english_summary":"This order revokes an earlier 1997 tariff concession and replaces it with a new instrument that continues the same customs duty concession for imported gift-boxed glass liquor decanter sets (decanter with glass stopper, two or more glasses, and a pictured gift box). \n\nIt preserves the goods’ classification under glassware headings and keeps the duty exemption intact, ensuring the concession remains valid and documented under current customs law (effective from 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-hs2007-259a-tariff-concession-order-0614193","history":"/api/acts/tariff-concession-revocation-order-hs2007-259a-tariff-concession-order-0614193/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-259a-tariff-concession-order-0614193/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-259a-tariff-concession-order-0614193/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-259a-tariff-concession-order-0614193/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-259a-tariff-concession-order-0614193/documents"}}