{"id":"F2007L02792","name":"Tariff Concession Revocation Order HS2007/618A - Tariff Concession Order 0614616","slug":"tariff-concession-revocation-order-hs2007-618a-tariff-concession-order-0614616","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":169551,"registerId":"commonwealth-F2007L02792-current","compilationNumber":null,"startDate":"2026-04-04","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/618A - Tariff Concession Order 0614616","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 0204506 made on 11.06.02, 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| 9503.30.90 | TOYS PUT UP IN SETS, with or without accessories, being constructionblocksOp. 25.07.97 - TC 0204506 | 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 HS2007/618A\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| 9503.00.70 | TOYS PUT UP IN SETS, with or without accessories, being constructionblocksOp. 01.01.07 - TC 0614616 | 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 HS2007/618A","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":4,"scope_assessment":{"changed":true,"description":"The instrument replaces TCO 0204506 with TCO 0614616, altering the tariff classification of the specified construction‑block toy sets (from 9503.30.90 to 9503.00.70) and making them subject to Schedule 4 item 50; this changes which tariff provision applies and thus changes import duty treatment and compliance obligations (instrument made under s.269SD(2) Customs Act 1901, effective 01.01.07)."},"complexity_factors":["Technical tariff classification codes (9503.30.90 → 9503.00.70) require precise product description to determine applicability","Interaction with Schedule 4 to the Customs Tariff Act 1995 (application of item 50) affects duty entitlement","Delegated decision under s.269SD(2) of the Customs Act 1901 concentrates administrative discretion","Effective‑date mechanics (revocation effective 01.01.07, replacement effective same date) create timing and retrospective compliance issues","Compliance burden falls on importers to match goods to new classification and claimed Schedule 4 treatment","Presentation/formatting irregularity in Table A (unusual '5031.12.06' entry) could create interpretive confusion for practitioners"],"plain_english_summary":"This instrument revokes Tariff Concession Order 0204506 and replaces it with Tariff Concession Order 0614616 effective 1 January 2007, reclassifying construction‑block toy sets from tariff heading 9503.30.90 to 9503.00.70 and making them subject to Schedule 4 item 50 of the Customs Tariff Act 1995. Made by a delegate under s.269SD(2) of the Customs Act 1901, it changes import duty treatment and compliance obligations for affected importers; administrative discretion and paperwork burdens sit with the customs delegate and traders."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update to a specific tariff concession. The scope remains exactly as intended: updating the tariff classification for construction block toys from one code to another while maintaining the same concessional treatment. There is no scope creep or expansion beyond the original purpose of managing duty concessions for this specific category of goods."},"complexity_factors":["Very short document (2 pages)","Only 2 defined references (the old and new Tariff Concession Order numbers)","Simple binary structure: revoke old order, make new order","No nested conditions or exceptions","Minimal cross-referencing (only to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4)","Tabular format makes the two changes easy to compare"],"plain_english_summary":"This Order cancels a 2002 tariff concession for construction-block toy sets and replaces it with a new concession using an updated tariff classification. It affects importers, customs brokers and retailers of LEGO-style building sets by shifting the administrative code under which the duty-free treatment is applied. The practical effect is continuity of duty-free importation under the new classification, effective 1 January 2007."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-618a-tariff-concession-order-0614616","history":"/api/acts/tariff-concession-revocation-order-hs2007-618a-tariff-concession-order-0614616/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-618a-tariff-concession-order-0614616/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-618a-tariff-concession-order-0614616/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-618a-tariff-concession-order-0614616/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-618a-tariff-concession-order-0614616/documents"}}