{"id":"F2007L03124","name":"Tariff Concession Revocation Order HS2007/622A - Tariff Concession Order 0614620","slug":"tariff-concession-revocation-order-hs2007-622a-tariff-concession-order-0614620","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118497,"registerId":"commonwealth-F2007L03124-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/622A - Tariff Concession Order 0614620","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 9315453 made on 14.02.94, 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| 9503.41.00 | TOYS, representing animals or non-human creatures, being EITHERof the following:(a) stuffed and battery operated;(b) stuffed and with a mechanism which enables the product to emitsounds,but NOT including bearsOp. 14.02.94 - TC 9315453 | 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 HS2007/622A\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| 9503.00.30 | TOYS, representing animals or non-human creatures, being EITHERof the following:(a) stuffed and battery operated;(b) stuffed and with a mechanism which enables the product to emitsounds,but NOT including bearsOp. 01.01.07 - TC 0614620 | 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 HS2007/622A","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 TCO No. 9315453 with a new TCO (Table B) that applies to the same described toys but assigns them a different tariff heading (9503.41.00 → 9503.00.30) and a different Schedule 4 item number (5031.12.06 → 50). Mechanically, this alters which Schedule 4 concession applies to affected imports and thus changes the applicable tariff treatment and compliance steps."},"complexity_factors":["Legal authority referenced: revocation under Section 269SD(2) of the Customs Act 1901 (explicit legal hook).","Technical tariff nomenclature: change of HS tariff classification codes (9503.41.00 → 9503.00.30).","Change to Schedule 4 item numbering (from 5031.12.06 in Table A to 50 in Table B) alters which tariff concession provision applies.","Effective date mechanics: instrument dated 20 June 2007 but the Order has effect from 01.01.07 (retroactive application in the text).","Goods description remains largely the same, requiring careful classification to determine which TCO and Schedule 4 item applies to specific imported products.","Operational/compliance impact: importers and customs brokers must amend entries and may need to adjust prior declarations or duties paid."],"plain_english_summary":"**What this instrument does:** Revokes an earlier tariff concession order (TCO No. 9315453) under s.269SD(2) of the Customs Act 1901 and substitutes a new TCO effective 1 January 2007. The described goods (stuffed, battery‑operated or sound‑emitting toys representing animals or non‑human creatures) are reclassified from tariff heading 9503.41.00 to 9503.00.30 and moved to a different Schedule 4 item. \n\nImporters of those toys will be subject to the new tariff classification and Schedule 4 item; the change was made by a delegate of the Chief Executive Officer (Robert Crawford)."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative instrument maintaining the existing policy framework for tariff concessions. It updates the classification and concession order number for a specific category of goods without expanding the scope beyond the original intent of providing concessional duty treatment for these toys."},"complexity_factors":["Very short document (2 pages)","Only 2 defined statutory references (Customs Act 1901, Customs Tariff Act 1995)","Simple binary structure: revocation + replacement","No nested conditions or exceptions beyond the single exclusion for bears","Minimal cross-referencing (only to specific sections and schedule items)","Clear tabular format for goods description"],"plain_english_summary":"This order cancels a 1994 tariff concession for certain stuffed, battery-operated (or sound-equipped) toys (excluding teddy bears) and replaces it with a new concession effective 1 January 2007. Importers of these toys must use the new tariff classification and concession number, which changes the applicable duty rate and requires updated customs declarations, affecting import costs."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-622a-tariff-concession-order-0614620","history":"/api/acts/tariff-concession-revocation-order-hs2007-622a-tariff-concession-order-0614620/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-622a-tariff-concession-order-0614620/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-622a-tariff-concession-order-0614620/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-622a-tariff-concession-order-0614620/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-622a-tariff-concession-order-0614620/documents"}}