{"id":"F2007L02854","name":"Tariff Concession Revocation Order HS2007/630A - Tariff Concession Order 0614628","slug":"tariff-concession-revocation-order-hs2007-630a-tariff-concession-order-0614628","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":169635,"registerId":"commonwealth-F2007L02854-current","compilationNumber":null,"startDate":"2026-04-04","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/630A - Tariff Concession Order 0614628","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 0409320 made on 22.11.04, 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| 9503.41.00 | TOYS, stuffed, representing animals or non human creatures, but NOTincluding teddy bearsOp. 13.09.04 - TC 0409320 | 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 HS2007/630A\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, stuffed, representing animals or non human creatures, but NOTincluding teddy bearsOp. 01.01.07 - TC 0614628 | 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 HS2007/630A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument maintains the same scope as the original intent — it is a routine administrative update to a tariff concession. The goods description remains identical (stuffed toys representing animals/non-human creatures, excluding teddy bears), and the purpose (providing a duty concession) is unchanged. The only alteration is the customs classification code and the order number, reflecting a technical reclassification rather than an expansion of scope."},"complexity_factors":["Very short document (2 pages)","Only 2 defined references (the old and new Tariff Concession Order numbers)","Simple structure: one revocation and one replacement with identical goods description","Minimal cross-referencing — only references to the Customs Act 1901, Customs Tariff Act 1995, and Schedule 4","No conditional logic or exceptions beyond the standard exclusion of teddy bears","Straightforward effective date mechanism"],"plain_english_summary":"This order cancels a previous tariff concession for stuffed toys representing animals or non-human creatures (excluding teddy bears) and replaces it with a new concession effective 1 January 2007. It affects importers and businesses trading or manufacturing these toys by changing the customs classification and thus how import duties apply, updating which tax break governs these goods under Australia’s customs rules."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces Tariff Concession Order 0409320 with Order 0614628, altering the tariff classification applied to the same described goods (stuffed toys, excluding teddy bears) and formally applying Schedule 4 Item 50 from 1 January 2007. That change modifies the legal basis and coding importers must use when claiming the concession."},"complexity_factors":["Legal cross-references to the Customs Act 1901 (revocation power) and the Customs Tariff Act 1995 (Schedule 4), requiring interpretive linkage between instruments","Change in tariff classification codes (from 9503.41.00 to 9503.00.30) that impacts how goods are classified at customs","Specification and application of a Schedule 4 item (Item 50) which determines concession entitlement and possible duty relief","Fixed effective date (01.01.07) creating a clear transitional point for compliance and accounting","Administrative exercise by a delegated decision‑maker (delegate of the CEO), concentrating discretion in one administrative act","Operational compliance burden on importers and brokers: reclassification, updating claims, and potential changes to duties payable","Instrument formatting/wording in the source document is terse and tabular, which can create minor interpretation friction"],"plain_english_summary":"This instrument revokes a prior Tariff Concession Order for stuffed toys (excluding teddy bears) and replaces it with a new Tariff Concession Order that takes effect from 1 January 2007. Mechanically, it changes the tariff classification used when claiming the concession and specifies the Schedule 4 item that applies. Importers, customs brokers and manufacturers who rely on the concession must adopt the new classification and Schedule 4 reference when lodging customs claims, which can alter paperwork and the applicable duty treatment."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-630a-tariff-concession-order-0614628","history":"/api/acts/tariff-concession-revocation-order-hs2007-630a-tariff-concession-order-0614628/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-630a-tariff-concession-order-0614628/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-630a-tariff-concession-order-0614628/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-630a-tariff-concession-order-0614628/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-630a-tariff-concession-order-0614628/documents"}}