{"id":"F2007L03052","name":"Tariff Concession Revocation Order HS2007/584A - Tariff Concession Order 0614582","slug":"tariff-concession-revocation-order-hs2007-584a-tariff-concession-order-0614582","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118351,"registerId":"commonwealth-F2007L03052-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/584A - Tariff Concession Order 0614582","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 9105662 made on 10.01.92, 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| 9501.00 | CYCLES, child\"s ride on, 2 wheeled, battery operated, with orwithout training wheelsOp. 20.06.91 - TC 9105662 | 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 HS2007/584A\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| 9503.00.10 | CYCLES, child\"s ride on, 2 wheeled, battery operated, with orwithout training wheelsOp. 01.01.07 - TC 0614582 | 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 HS2007/584A","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument revokes TCO 9105662 (originally classifying the goods under tariff heading 9501.00) and replaces it with TCO 0614582 classifying the same goods under 9503.00 and assigning Schedule 4 item '50', effective 01.01.07. Mechanically this changes which Schedule 4 concession and tariff code apply at import, so importers must declare under the new code and may experience different duty outcomes (see TABLE A and TABLE B; s.269SD(2))."},"complexity_factors":["Legal basis is a single delegated revocation/replacement under s.269SD(2) of the Customs Act 1901 (straightforward statutory mechanism).","Change is a narrow tariff reclassification (9501.00 -> 9503.00) and assignment of a Schedule 4 item (TABLE A -> TABLE B).","Primary operational effect is administrative: import declarations and duty treatment change from the effective date (01.01.07).","Potential for modest commercial impact depends on whether Schedule 4 item 50 alters duty/concession compared with the revoked order.","Low regulatory compliance complexity (update tariff codes on entries) but requires customs brokers/importers to adjust classifications and records."],"plain_english_summary":"This instrument revokes an earlier Tariff Concession Order and replaces it with a new order that reclassifies two‑wheeled, battery‑operated children's ride‑on cycles for customs purposes, effective 1 January 2007. Importers bear any change in duty or concession outcome; the decision is made by a delegate under s.269SD(2) of the Customs Act 1901 and it changes the Schedule 4 item and tariff code used at import (see TABLES A–B; Schedule 4, Customs Tariff Act 1995)."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument performs a narrow, technical administrative function exactly as intended by the Customs Act 1901. It updates a single tariff concession classification without expanding beyond the original legislative purpose of managing customs duty concessions."},"complexity_factors":["Single, specific administrative action with narrow scope","Only 2 defined elements (TABLE A and TABLE B)","No nested conditional logic or exceptions","Straightforward revocation-and-replacement structure","Minimal cross-referencing (only to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4)","Very short document (2 pages, 2 tables)","No interpretative provisions or definitions section"],"plain_english_summary":"This customs tariff order revokes a 1992 concession and replaces it effective 1 January 2007, reclassifying imported children's battery‑operated two‑wheeled ride‑on cycles from tariff code 9501.00 to 9503.00.  \n\nIt affects importers, brokers and Australian Border Force processing these goods, and matters because the new classification determines whether and how much customs duty is payable on those children's electric ride‑on toys."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-584a-tariff-concession-order-0614582","history":"/api/acts/tariff-concession-revocation-order-hs2007-584a-tariff-concession-order-0614582/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-584a-tariff-concession-order-0614582/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-584a-tariff-concession-order-0614582/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-584a-tariff-concession-order-0614582/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-584a-tariff-concession-order-0614582/documents"}}