{"id":"F2007L03428","name":"Tariff Concession Revocation Order HS2007/261A - Tariff Concession Order 0614195","slug":"tariff-concession-revocation-order-hs2007-261a-tariff-concession-order-0614195","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69527,"registerId":"commonwealth-F2007L03428-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/261A - Tariff Concession Order 0614195","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 9902019 made on 18.06.99, 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 | CAKE STANDS, two piece, comprising BOTH of the following:(a) pedestal base;(b) dome coverOp. 22.03.99 - TC 9902019 | 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 HS2007/261A\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 | CAKE STANDS, two piece, comprising BOTH of the following:(a) pedestal base;(b) dome coverOp. 01.01.07 - TC 0614195 | 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 HS2007/261A","sortOrder":0}],"analysis":{"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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"Yes. The Order revokes Tariff Concession Order No. 9902019 (originally covering the goods at tariff heading 7013.39.00) and replaces it with TCO 0614195 that classifies the same described goods at 7013.49.00 and records application of Schedule 4 item number '50', effective 01.01.07 (see instrument tables and s.269SD(2) citation). The change alters the Customs Tariff classification and the specific Schedule 4 concession that applies to importers of these cake stands, and requires administrative updates to importer paperwork and duty treatment."},"complexity_factors":["Narrow subject‑matter: single product description (two‑piece cake stands) reduces legal complexity.","Straightforward legal authority: revocation/replacement made under s.269SD(2) of the Customs Act 1901.","Change limited to tariff classification codes (7013.39.00 → 7013.49.00) and Schedule 4 item assignment (to item '50'), which is technical but administratively routine.","Fixed effective date (01.01.07) requires importers and customs agents to update records and use new TCO number (9902019 → 0614195).","Potential for classification/administrative ambiguity if import documentation is not updated promptly."],"plain_english_summary":"This instrument revokes an earlier tariff concession order for two‑piece cake stands (pedestal base plus dome cover) and substitutes a new concession order effective 1 January 2007. Mechanically it moves the goods from tariff heading 7013.39.00 to 7013.49.00 and records that Schedule 4 concession item \"50\" applies. Importers must use the new TCO number (0614195); the change was made by a delegate under s.269SD(2) of the Customs Act 1901."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative instrument maintaining the same scope—tariff concessions for specific cake stands. The only change is a technical reclassification of the tariff code (from 7013.39.00 to 7013.49.00), likely reflecting updates to the international Harmonized System tariff nomenclature rather than any expansion of regulatory scope."},"complexity_factors":["Very short document (2 pages)","Only 2 defined statutory references (Customs Act 1901, Customs Tariff Act 1995)","Simple binary structure: revocation + replacement","No nested conditions or exceptions","Single goods description with straightforward physical characteristics","Minimal cross-referencing (only to specific sections and schedule items)"],"plain_english_summary":"This document is a **Tariff Concession Revocation Order** made under the Customs Act 1901. It does two things:\n\n- **Revokes** an existing tariff concession (Order 9902019) that gave certain cake stands preferential tariff treatment, effective from 1 January 2007.\n- **Replaces it** with a new tariff concession order (0614195) for the same goods, but under a different customs tariff classification code.\n\n**Who it affects:** Importers of two-piece cake stands (with a pedestal base and dome cover). These goods were previously classified under tariff code 7013.39.00 and are now classified under 7013.49.00.\n\n**Why it matters:** The change in classification may affect the customs duty rate or eligibility for concessional treatment that importers pay when bringing these cake stands into Australia. The new order applies Schedule 4 Item 50 of the Customs Tariff Act 1995, which typically provides a duty-free or reduced-duty concession for certain imported goods not produced locally."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-261a-tariff-concession-order-0614195","history":"/api/acts/tariff-concession-revocation-order-hs2007-261a-tariff-concession-order-0614195/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-261a-tariff-concession-order-0614195/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-261a-tariff-concession-order-0614195/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-261a-tariff-concession-order-0614195/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-261a-tariff-concession-order-0614195/documents"}}