{"id":"F2007L03256","name":"Tariff Concession Revocation Order HS2007/260A - Tariff Concession Order 0614194","slug":"tariff-concession-revocation-order-hs2007-260a-tariff-concession-order-0614194","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68986,"registerId":"commonwealth-F2007L03256-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/260A - Tariff Concession Order 0614194","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 9702520 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 | LIQUOR SETS, gift boxed, comprising ALL of the following:(a) ice bucket;(b) two or more liquor glasses;(c) gift box depicting the liquor setOp. 01.04.97 - TC 9702520 | 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 HS2007/260A\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 | LIQUOR SETS, gift boxed, comprising ALL of the following:(a) ice bucket;(b) two or more liquor glasses;(c) gift box depicting the liquor setOp. 01.01.07 - TC 0614194 | 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 HS2007/260A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces Tariff Concession Order No. 9702520 (Table A) with a new order (Table B) that applies a different customs tariff classification (7013.39.00 → 7013.49.00) and a different Schedule 4 item number (5031.12.06 → 50) to the same described goods, effective 01.01.07. This alters which statutory concession applies to those goods and therefore can change the customs treatment and any duty consequence for importers."},"complexity_factors":["Administrative revocation-and-replacement process under s.269SD(2) of the Customs Act 1901 (explicit legal basis adds procedural formality).","Technical change in tariff classification from 7013.39.00 to 7013.49.00 (requires tariff-code mapping by importers/brokers).","Change in Schedule 4 item from 5031.12.06 to 50 (may alter concessional treatment or duty incidence for the same described goods).","Precise goods description (gift boxed liquor sets with ice bucket and two or more glasses) creates narrow scope that requires matching commercial product descriptions to statutory wording.","Fixed effective date (01.01.07) imposes a discrete compliance deadline for import documentation and accounting.","Decision taken by a delegated official (Robert Crawford) — limited administrative discretion but centralised decision-making may affect predictability for affected parties."],"plain_english_summary":"This instrument revokes an earlier tariff concession for a boxed liquor set and replaces it with a new tariff concession order effective 1 January 2007. Mechanically it changes the customs tariff classification number and the Schedule 4 item that applies to the described goods. It affects importers, customs brokers and anyone relying on the old concession because they must use the new code and may face different customs treatment; the change is made by a delegate under s.269SD(2) of the Customs Act 1901."},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a technical administrative update to align tariff classifications with the 2007 Harmonized System. The scope remains exactly the same — it covers the same product (gift-boxed liquor sets) and maintains the same concessional treatment. Only the classification code changed from 7013.39.00 to 7013.49.00."},"complexity_factors":["Very short document (2 pages)","Only 2 defined instruments referenced (the old and new Tariff Concession Orders)","Simple tabular format with clear Column 1/Column 2 structure","No nested conditional logic or exceptions","Single operative action: revoke and replace","Minimal cross-referencing (only to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4)","Straightforward temporal application (effective date clearly stated)"],"plain_english_summary":"This order cancels an earlier tariff concession for gift-boxed liquor sets (ice bucket, two+ glasses, gift box) and replaces it with a new tariff concession effective 1 Jan 2007. The concessional import treatment is retained but shifted from customs classification 7013.39.00 to 7013.49.00 to align with the HS2007 system. It mainly affects importers, retailers and customs brokers."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-260a-tariff-concession-order-0614194","history":"/api/acts/tariff-concession-revocation-order-hs2007-260a-tariff-concession-order-0614194/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-260a-tariff-concession-order-0614194/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-260a-tariff-concession-order-0614194/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-260a-tariff-concession-order-0614194/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-260a-tariff-concession-order-0614194/documents"}}