{"id":"F2007L02978","name":"Tariff Concession Revocation Order HS2007/610A - Tariff Concession Order 0614608","slug":"tariff-concession-revocation-order-hs2007-610a-tariff-concession-order-0614608","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118203,"registerId":"commonwealth-F2007L02978-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/610A - Tariff Concession Order 0614608","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 8533024 made on 01.01.88, 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| 9502.91 | SHOES, dollOp. 01.01.88 - TC 8533024 | 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 HS2007/610A\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 | SHOES, dollOp. 01.01.07 - TC 0614608 | 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 HS2007/610A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument performs exactly the narrow technical function it was designed for: updating a tariff concession classification. There is no scope creep — it replaces one specific concession with another for the same product category (doll shoes), maintaining the original purpose of duty relief while updating administrative details."},"complexity_factors":["Very short document (2 pages)","Only 1 defined term implicitly referenced (the Customs Act 1901 section)","No nested conditional logic or exceptions","Single operational purpose: revoke one order, create replacement","Minimal cross-referencing (only to parent Act and Tariff Schedule)","Tabular format makes operation mechanically clear"],"plain_english_summary":"This Tariff Concession Revocation Order revokes the 1988 concession for doll shoes and replaces it with a 2007 order that reclassifies them to tariff code 9503.00.20 with concessional treatment under Schedule 4, Item 50. It affects importers, toy manufacturers/retailers and customs brokers; failure to use the new code/concession can lead to unexpected duties or border delays as classifications align with HS2007."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument revokes TCO 8533024 (covering doll shoes at 9502.91) and substitutes TCO 0614608 (covering doll shoes at 9503.00.20) with effect from 01.01.2007, thereby changing the tariff classification and the Schedule 4 concession item that applies to those imported goods (Tables A and B; paragraph (a); s269SD(2) authority)."},"complexity_factors":["Narrow subject-matter: applies only to 'SHOES, doll' (Tables A and B).","Change of tariff classification: from 9502.91 (Table A) to 9503.00.20 (Table B), requiring customs reclassification at import.","Legal authority and process: uses revocation power under s269SD(2) of the Customs Act 1901 (instrument preamble).","Administrative discretion: delegate (Robert Crawford) exercises decision-making power (instrument signature block).","Retroactive effect: revocation and new TCO take effect from 01.01.07 though instrument dated 20 June 2007 (paragraph (a) and signature block), creating retrospective adjustment risk for importers.","Operational compliance: importers, customs brokers and border officials must update declarations to the new Schedule 4 item (Table B)."],"plain_english_summary":"This order revokes an earlier tariff concession (TCO 8533024) for doll shoes and replaces it with a new tariff concession (TCO 0614608), effective 1 January 2007. \n\nImporters of doll shoes are affected because the instrument changes the customs tariff classification and the Schedule 4 concession item that determines duty treatment; the change was made by a Chief Executive Officer delegate under s269SD(2) of the Customs Act 1901."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-610a-tariff-concession-order-0614608","history":"/api/acts/tariff-concession-revocation-order-hs2007-610a-tariff-concession-order-0614608/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-610a-tariff-concession-order-0614608/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-610a-tariff-concession-order-0614608/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-610a-tariff-concession-order-0614608/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-610a-tariff-concession-order-0614608/documents"}}