{"id":"F2007L02832","name":"Tariff Concession Revocation Order HS2007/606A - Tariff Concession Order 0614604","slug":"tariff-concession-revocation-order-hs2007-606a-tariff-concession-order-0614604","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":169613,"registerId":"commonwealth-F2007L02832-current","compilationNumber":null,"startDate":"2026-04-04","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/606A - Tariff Concession Order 0614604","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 0400050 made on 31.03.04, 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| 9502.10.00 | ACTION FIGURES, with moulded clothing, portraying EITHER of thefollowing:(a) cartoon characters;(b) professional entertainersOp. 05.01.04 - TC 0400050 | 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 HS2007/606A\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| 9503.00.20 | ACTION FIGURES, with moulded clothing, portraying EITHER of thefollowing:(a) cartoon characters;(b) professional entertainersOp. 01.01.07 - TC 0614604 | 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 HS2007/606A","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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow scope. It is a specific technical amendment affecting only one category of goods (action figures with moulded clothing). The revocation and replacement structure is the standard mechanism for updating tariff concessions and does not represent scope creep."},"complexity_factors":["Very short instrument — only 2 pages with minimal text","Only 2 defined elements: the old order being revoked and the new order being created","No nested conditional logic or exceptions","Single cross-reference to Customs Act 1901 (Section 269SD(2)) and Customs Tariff Act 1995 (Schedule 4)","Straightforward tabular format with clear Column 1/Column 2 structure","No subordinate legislation or delegated provisions"],"plain_english_summary":"This Tariff Concession Revocation Order updates how certain action figures (moulded clothing, cartoon/entertainer characters) are classified for customs duty in Australia. It revokes the 2004 concession and replaces it with a new concession that moves these toys to tariff code 9503.00.20, effective 1 January 2007.\n\nIt affects importers, wholesalers, retailers and consumers by changing the duty treatment — a technical reclassification that can alter import costs, retail prices and compliance requirements."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces Tariff Concession Order 0400050 (action figures classified at 9502.10.00 with Schedule 4 item 5031.12.06) with Tariff Concession Order 0614604 (action figures classified at 9503.00.20 with Schedule 4 item 50), effective 01.01.2007. Concretely, it changes the tariff classification and the Schedule 4 concession item that applies to the listed goods, thereby altering which concessional tariff treatment importers may claim."},"complexity_factors":["Legal authority: use of s269SD(2) Customs Act 1901 to revoke and remake a tariff concession order.","Tariff technicalities: relies on precise HS codes (9502.10.00 → 9503.00.20) and Schedule 4 item numbering (5031.12.06 → 50).","Effective-dates and transitional timing: revocation takes effect 01.01.07, requiring importers and brokers to adjust declarations.","Administrative discretion: instrument executed by a delegate of the Chief Executive Officer, concentrating decision power in an administrative act.","Product description specificity: relies on detailed textual description (‘action figures, with moulded clothing…’) which affects classification disputes and compliance."],"plain_english_summary":"This instrument, made under s269SD(2) of the Customs Act 1901, revokes Tariff Concession Order 0400050 (covering certain action figures classified at 9502.10.00) effective 1 Jan 2007 and replaces it with Tariff Concession Order 0614604 (reclassifying the goods to 9503.00.20 and assigning Schedule 4 item 50). Importers of the specified action figures are affected because the concession and applicable tariff item change. The delegate of the Chief Executive Officer makes the change; its practical effect is to alter tariff treatment and compliance requirements for these imported toys."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-606a-tariff-concession-order-0614604","history":"/api/acts/tariff-concession-revocation-order-hs2007-606a-tariff-concession-order-0614604/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-606a-tariff-concession-order-0614604/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-606a-tariff-concession-order-0614604/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-606a-tariff-concession-order-0614604/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-606a-tariff-concession-order-0614604/documents"}}