{"id":"F2007L03350","name":"Tariff Concession Revocation Order HS2007/590A - Tariff Concession Order 0614588","slug":"tariff-concession-revocation-order-hs2007-590a-tariff-concession-order-0614588","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69276,"registerId":"commonwealth-F2007L03350-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/590A - Tariff Concession Order 0614588","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 9709360 made on 16.01.98, 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| 9501.00.00 | TRACTORS, RIDE ON, 4 wheel, battery operatedOp. 22.10.97 - TC 9709360 | 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 HS2007/590A\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 | TRACTORS, RIDE ON, 4 wheel, battery operatedOp. 01.01.07 - TC 0614588 | 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 HS2007/590A","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":3,"scope_assessment":{"changed":true,"description":"The instrument replaces the existing Tariff Concession Order (TC 9709360) for battery‑operated 4‑wheel ride‑on tractors with a new order (TC 0614588) that uses a different tariff classification (9503.00.10) and expressly applies Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995. Authority for the action is taken under s.269SD(2) of the Customs Act 1901, and the change is effective 1 January 2007, altering the tariff treatment and administrative obligations for importers."},"complexity_factors":["Statutory authority reference (s.269SD(2) of the Customs Act 1901)","Change of tariff classification codes (from 9501.00.00 to 9503.00.10)","Application of a specific Schedule 4 item (Part III, Item 50) affecting duty treatment","Timing and retrospective/forward effect (effective date 01.01.07)","Administrative replacement (revocation of TCO 9709360 and creation of TC 0614588)","Requirement to update importer records and customs declarations","Apparent typographical anomaly in the source text (column entry '5031.12.06') which may cause interpretive ambiguity"],"plain_english_summary":"This instrument revokes a prior tariff concession for 4‑wheel, battery‑operated ride‑on tractors and replaces it with a new concession that reclassifies those goods and applies Item 50 of Part III of Schedule 4. The change takes effect 1 January 2007.\n\nIt affects importers, customs brokers and the department: duty treatment and import declarations may change, requiring updated paperwork; officials make the concession decision 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 with a narrow, specific purpose: reclassifying one category of goods (battery-operated ride-on tractors) under a different tariff concession. It has not expanded beyond its original administrative function."},"complexity_factors":["Very short document (2 pages)","Only 1 defined term (the delegate's authority under Customs Act 1901)","Simple structure: revocation of old order + creation of new order","No nested exceptions or conditional logic","Single cross-reference to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4","Tabular format makes the operative provisions immediately clear"],"plain_english_summary":"This order cancels a 1998 tariff concession for battery-operated ride-on 4-wheel tractors and replaces it with a new concession effective 1 Jan 2007, moving these toys to a different customs tariff classification.  \n\nImporters and retailers of these ride-on children's tractors—and competing Australian manufacturers—are affected because the reclassification determines the duty treatment (likely reduced or duty-free) and ensures correct, fair customs treatment."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-590a-tariff-concession-order-0614588","history":"/api/acts/tariff-concession-revocation-order-hs2007-590a-tariff-concession-order-0614588/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-590a-tariff-concession-order-0614588/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-590a-tariff-concession-order-0614588/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-590a-tariff-concession-order-0614588/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-590a-tariff-concession-order-0614588/documents"}}