{"id":"F2007L03437","name":"Tariff Concession Revocation Order HS2007/626A - Tariff Concession Order 0614624","slug":"tariff-concession-revocation-order-hs2007-626a-tariff-concession-order-0614624","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69554,"registerId":"commonwealth-F2007L03437-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/626A - Tariff Concession Order 0614624","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 9904032 made on 20.08.99, 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, NON-HUMAN CREATURE, having ALL of the following:(a) stuffed;(b) plastic face;(c) felt feet attached directly to body;(d) upright earsOp. 03.06.99 - TC 9904032 | 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 HS2007/626A\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, NON-HUMAN CREATURE, having ALL of the following:(a) stuffed;(b) plastic face;(c) felt feet attached directly to body;(d) upright earsOp. 01.01.07 - TC 0614624 | 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 HS2007/626A","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":3,"scope_assessment":{"changed":true,"description":"Scope changed: TCO 9904032 (Table A) is revoked and replaced by TCO 0614624 (Table B). The tariff classification for the described stuffed toy is amended (9503.41.00 replaced by 9503.00.30) and the Schedule 4 item number is changed (from 5031.12.06 to 50), which alters which concession/duty treatment applies from 01.01.07."},"complexity_factors":["Technical tariff nomenclature changes (9503.41.00 → 9503.00.30) require tariff-classification expertise.","Change of Schedule 4 item number (5031.12.06 → 50) alters entitlement to concession treatment.","Administrative legal reference to revocation power (Customs Act 1901 s269SD(2)) and delegate action requires procedural knowledge.","Product-specific physical description narrows applicability but still requires factual verification at import.","Effective date (01.01.07) is earlier than instrument date (20 June 2007), producing retroactive effect considerations for past imports."],"plain_english_summary":"This Order revokes Tariff Concession Order 9904032 for a described stuffed toy and replaces it with a new Tariff Concession Order (TCO 0614624) effective 1 January 2007. The replacement alters the customs tariff classification and the Schedule 4 item that applies.\n\nImporters of the specified toys and customs officials are affected: the change determines which tariff concession (and therefore duty treatment and import declaration details) applies, creating a need to update declarations and compliance checks."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update to maintain an existing tariff concession. The scope remains identical to the original 1999 order - it covers the exact same type of stuffed toys. The only change is updating the customs classification code from 9503.41.00 to 9503.00.30 to align with tariff restructuring, and updating the Schedule 4 item number from 5031.12.06 to 50. This is a technical amendment, not an expansion of scope."},"complexity_factors":["Very short document (2 pages)","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","Specific but simple goods description with 4 physical characteristics"],"plain_english_summary":"This order cancels a 1999 tariff concession for a specific stuffed non‑human toy (stuffed body, plastic face, felt feet, upright ears) and replaces it with a new concession under updated customs classification. It applies to importers who previously used classification 9503.41.00 and will now use 9503.00.30.\n\nThe change preserves a reduced import duty so affected businesses avoid higher customs taxes from 1 January 2007; the instrument was signed on 20 June 2007."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-626a-tariff-concession-order-0614624","history":"/api/acts/tariff-concession-revocation-order-hs2007-626a-tariff-concession-order-0614624/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-626a-tariff-concession-order-0614624/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-626a-tariff-concession-order-0614624/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-626a-tariff-concession-order-0614624/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-626a-tariff-concession-order-0614624/documents"}}