{"id":"F2007L02855","name":"Tariff Concession Revocation Order HS2007/631A - Tariff Concession Order 0614629","slug":"tariff-concession-revocation-order-hs2007-631a-tariff-concession-order-0614629","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":169636,"registerId":"commonwealth-F2007L02855-current","compilationNumber":null,"startDate":"2026-04-04","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/631A - Tariff Concession Order 0614629","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 0409394 made on 10.12.04, 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```html\n<table cellspacing=\"0\" cellpadding=\"0\" style=\"width:526.75pt; border-collapse:collapse\"><tbody><tr style=\"height:361.5pt\"><td colspan=\"2\" style=\"width:57.95pt; border-bottom:0.75pt solid #000000; padding:5.65pt 5.4pt 2.48pt; vertical-align:top\"><p><a id=\"TCO1\"></a><span>9503.41.00</span></p></td><td style=\"width:375.45pt; border-bottom:0.75pt solid #000000; padding:5.65pt 5.4pt 2.48pt; vertical-align:top\"><p class=\"RomanBodyText\" style=\"margin-top:0pt\"><span>PARTS, STUFFED TOY, NOT including representations of Australian</span><br><span>native animals, being any of the following:</span><br><span></span><span>(a) un-stuffed skins;</span><br><span></span><span>(b) clothing outerwear;</span><br><span></span><span>(c) clothing underwear;</span><br><span></span><span>(d) shawls, scarves, mufflers, sashes and mantillas veils;</span><br><span></span><span>(e) gloves and mittens;</span><br><span></span><span>(f) belts;</span><br><span></span><span>(g) hats, visors and headbands;</span><br><span></span><span>(h) socks;</span><br><span></span><span>(i) shoes, sandals, slippers and booties;</span><br><span></span><span>(j) bags;</span><br><span></span><span>(k) accessories, comprising ANY of the following:</span><br><span></span><span>(i) knives forks &amp; spoons;</span><br><span></span><span>(ii) imitation cooking pots and pans;</span><br><span></span><span>(iii) imitation food;</span><br><span></span><span>(iv) umbrellas;</span><br><span></span><span>(v) imitation fishing rods;</span><br><span></span><span>(vi) flags;</span><br><span></span><span>(vii) books;</span><br><span></span><span>(viii) picture frames;</span><br><span></span><span>(ix) mobile phones;</span><br><span></span><span>(x) watches and clocks;</span><br><span></span><span>(xi) imitation books;</span><br><span></span><span>(xii) imitation calculators;</span><br><span></span><span>(xiii) imitation pens and pencils;</span><br><span></span><span>(xiv) crowns and wands;</span><br><span></span><span>(xv) angel wings;</span><br><span></span><span>(xvi) party blowouts;</span><br><span></span><span>(xvii) flowers, plush, with or without flower pots;</span><br><span></span><span>(xviii) imitation seed packs;</span><br><span></span><span>(xix) christmas trees, with or without decorations;</span><br><span></span><span>(xx) animal horns on a hair band;</span><br><span></span><span>(xxi) pillows;</span><br><span></span><span>(xxii) christmas stockings;</span><br><span></span><span>(xxiii) saddles and bridles;</span><br><span></span><span>(xxiv) beards;</span><br><br><span></span><span>(Continued on next page)</span></p></td><td style=\"width:60.1pt; border-bottom:0.75pt solid #000000; padding:5.65pt 5.4pt 2.48pt; vertical-align:top\"><p style=\"text-align:center\"><span>50</span></p><p style=\"text-align:center\"><span>31.12.06</span></p></td><td style=\"border-bottom:0.75pt solid #000000; vertical-align:top\"></td></tr><tr><td style=\"border-top:0.75pt solid #000000; vertical-align:top\"></td><td colspan=\"4\" style=\"width:511.7pt; border:0.75pt solid #000000; padding:8.12pt 6.72pt 5.28pt; vertical-align:top\"><p class=\"Published\" style=\"margin-top:12pt; margin-bottom:6pt\"><span style=\"font-family:'Courier New', monospace\">This is page 1 of 4 Pages of the instrument.</span></p><p class=\"Published\"><span style=\"width:316.77pt; display:inline-block\"></span><span style=\"font-family:'Courier New', monospace\">..Robert Crawford......................</span></p><p><span>Dated 20 June 2007</span><span style=\"width:230.36pt; display:inline-block\"> </span><span>Delegate of the Chief Executive Officer</span></p><p class=\"Footer\"><span></span></p></td></tr><tr style=\"height:0pt\"><td style=\"width:0.85pt\"></td><td style=\"width:67.9pt\"></td><td style=\"width:386.25pt\"></td><td style=\"width:70.9pt\"></td><td style=\"width:0.85pt\"></td></tr></tbody></table>\n```\n\nRevocation Instrument HS2007/631A\n\n  \nTABLE A\n\n| Description of Goods including theCustoms Tariff Classification | Schedule 4 Item Number. Last date of effect |\n| --------------------------------------------------------------- | ------------------------------------------- |\n\n|     | (Continued from previous page)(xxv) santa sleighs;(xxvi) animal collars;(xxvii) animal leashes;(xxviii) spectacles, tinted and/or plain;(xxix) imitation jewellery being necklaces, bracelets, andheadpieces;(xxx) baby prams and/or strollers;(xxxi) blankets;(xxxii) nappies;(xxxiii) baby bottles;(xxxiv) baby rattles;(xxxv) medical kits, containing ANY of the following:(a) syringes;(b) stethoscopes;(c) bandages;(d) blood pressure cuffs;(e) thermometers,(xxxvi) beauty kits containing ANY of the following:(a) mascara;(b) compact;(c) makeup brushes;(d) lipstick;(e) eye shadow,(xxxvii) garden tools being any of the following:(a) watering cans;(b) shovels;(c) rakes;(d) forks;(e) trowels,(xxxviii) pet toys being any of the following:(a) newspapers;(b) balls;(c) play ropes,(xxxix) pet beds;(xl) engraved metal tags;(xli) dog houses;(xlii) pet mats and bowls;(xliii) tents;(xliv) sleeping bags;(xlv) chairs, tables, beds and cabinets;(xlvi) golf clubs and bags;(xlvii) balls;(xlviii) safety helmets and/or body guards;(xlix) skate boards;(l) snow boards;(li) surf boards;(lii) skis;(liii) beach goggles;(liv) swim fins;(lv) sound reproducersOp. 15.09.04 - TC 0409394 |     |\n| --- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 2 of 4 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/631A\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```html\n<table cellspacing=\"0\" cellpadding=\"0\" style=\"width:526.75pt; border-collapse:collapse\"><tbody><tr style=\"height:525.45pt\"><td colspan=\"2\" style=\"width:57.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:5.28pt 5.4pt 2.48pt; vertical-align:top\"><p><a id=\"TCO2\"></a><span>9503.00.30</span></p></td><td style=\"width:375.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:5.28pt 5.4pt 2.48pt; vertical-align:top\"><ol style=\"margin:0pt; padding-left:0pt; list-style-type:upper-roman\"><li class=\"RomanBodyText\" style=\"list-style-position:inside; -aw-list-padding-sml:13.75pt\"><span style=\"font:7pt 'Times New Roman'\"></span><a id=\"AtStart\"></a><span>PARTS, STUFFED TOY, NOT including representations of Australian</span><br><span>native animals, being any of the following:</span><br><span></span><span>(a) un-stuffed skins;</span><br><span></span><span>(b) clothing outerwear;</span><br><span></span><span>(c) clothing underwear;</span><br><span></span><span>(d) shawls, scarves, mufflers, sashes and mantillas veils;</span><br><span></span><span>(e) gloves and mittens;</span><br><span></span><span>(f) belts;</span><br><span></span><span>(g) hats, visors and headbands;</span><br><span></span><span>(h) socks;</span><br><span></span><span>(i) shoes, sandals, slippers and booties;</span><br><span></span><span>(j) bags;</span><br><span></span><span>(k) accessories, comprising ANY of the following:</span><br><span></span><span>(i) knives forks &amp; spoons;</span><br><span></span><span>(ii) imitation cooking pots and pans;</span><br><span></span><span>(iii) imitation food;</span><br><span></span><span>(iv) umbrellas;</span><br><span></span><span>(v) imitation fishing rods;</span><br><span></span><span>(vi) flags;</span><br><span></span><span>(vii) books;</span><br><span></span><span>(viii) picture frames;</span><br><span></span><span>(ix) mobile phones;</span><br><span></span><span>(x) watches and clocks;</span><br><span></span><span>(xi) imitation books;</span><br><span></span><span>(xii) imitation calculators;</span><br><span></span><span>(xiii) imitation pens and pencils;</span><br><span></span><span>(xiv) crowns and wands;</span><br><span></span><span>(xv) angel wings;</span><br><span></span><span>(xvi) party blowouts;</span><br><span></span><span>(xvii) flowers, plush, with or without flower pots;</span><br><span></span><span>(xviii) imitation seed packs;</span><br><span></span><span>(xix) christmas trees, with or without decorations;</span><br><span></span><span>(xx) animal horns on a hair band;</span><br><span></span><span>(xxi) pillows;</span><br><span></span><span>(xxii) christmas stockings;</span><br><span></span><span>(xxiii) saddles and bridles;</span><br><span></span><span>(xxiv) beards;</span><br><span></span><span>(xxv) santa sleighs;</span><br><span></span><span>(xxvi) animal collars;</span><br><span></span><span>(xxvii) animal leashes;</span><br><span></span><span>(xxviii) spectacles, tinted and/or plain;</span><br><span></span><span>(xxix) imitation jewellery being necklaces, bracelets, and</span><br><span></span><span>headpieces;</span><br><span></span><span>(xxx) baby prams and/or strollers;</span><br><span></span><span>(xxxi) blankets;</span><br><span></span><span>(xxxii) nappies;</span><br><span></span><span>(xxxiii) baby bottles;</span><br><span></span><span>(xxxiv) baby rattles;</span><br><span></span><span>(xxxv) medical kits, containing ANY of the following:</span><br><span></span><span>(a) syringes;</span><br><span></span><span>(b) stethoscopes;</span><br><span></span><span>(c) bandages;</span><br><span></span><span>(d) blood pressure cuffs;</span><br><span></span><span>(e) thermometers,</span><br><br><span></span><span>(Continued on next page)</span></li></ol></td><td style=\"width:60.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:5.28pt 5.4pt 2.48pt; vertical-align:top\"><p style=\"text-align:center\"><span>50</span></p></td><td style=\"border-bottom:0.75pt solid #000000; vertical-align:top\"></td></tr><tr><td style=\"border-top:0.75pt solid #000000; vertical-align:top\"></td><td colspan=\"4\" style=\"width:511.7pt; border:0.75pt solid #000000; padding:8.12pt 6.72pt 5.28pt; vertical-align:top\"><p class=\"Published\" style=\"margin-top:12pt; margin-bottom:6pt\"><span style=\"font-family:'Courier New', monospace\">This is page 3 of 4 Pages of the instrument.</span></p><p class=\"Published\"><span style=\"width:316.77pt; display:inline-block\"></span><span style=\"font-family:'Courier New', monospace\">..Robert Crawford......................</span></p><p><span>Dated 20 June 2007</span><span style=\"width:230.36pt; display:inline-block\"> </span><span>Delegate of the Chief Executive Officer</span></p><p class=\"Footer\"><span></span></p></td></tr><tr style=\"height:0pt\"><td style=\"width:0.85pt\"></td><td style=\"width:67.9pt\"></td><td style=\"width:386.25pt\"></td><td style=\"width:70.9pt\"></td><td style=\"width:0.85pt\"></td></tr></tbody></table>\n```\n\nRevocation Instrument HS2007/631A\n\n  \nTABLE B\n\n| Description of Goods including theCustoms Tariff Classification | Schedule 4 Item Number Last date of effect |\n| --------------------------------------------------------------- | ------------------------------------------ |\n\n```html\n<table cellspacing=\"0\" cellpadding=\"0\" style=\"width:526.75pt; border-collapse:collapse\"><tbody><tr style=\"height:56.25pt\"><td colspan=\"2\" style=\"width:57.95pt; border-top:0.75pt solid #000000; padding:5.28pt 5.4pt 2.85pt; vertical-align:top\"><p><span></span></p></td><td style=\"width:375.45pt; border-top:0.75pt solid #000000; padding:5.28pt 5.4pt 2.85pt; vertical-align:top\"><p class=\"RomanBodyText\" style=\"margin-top:0pt\"><span></span></p><p class=\"RomanBodyText\" style=\"margin-top:0pt\"><span></span><span>(Continued from previous page)</span></p><p class=\"RomanBodyText\" style=\"margin-top:0pt\"><br><span></span><span>(xxxvi) beauty kits containing ANY of the following:</span><br><span></span><span>(a) mascara;</span><br><span></span><span>(b) compact;</span><br><span></span><span>(c) makeup brushes;</span><br><span></span><span>(d) lipstick;</span><br><span></span><span>(e) eye shadow,</span><br><span></span><span>(xxxvii) garden tools being any of the following:</span><br><span></span><span>(a) watering cans;</span><br><span></span><span>(b) shovels;</span><br><span></span><span>(c) rakes;</span><br><span></span><span>(d) forks;</span><br><span></span><span>(e) trowels,</span><br><span></span><span>(xxxviii) pet toys being any of the following:</span><br><span></span><span>(a) newspapers;</span><br><span></span><span>(b) balls;</span><br><span></span><span>(c) play ropes,</span><br><span></span><span>(xxxix) pet beds;</span><br><span></span><span>(xl) engraved metal tags;</span><br><span></span><span>(xli) dog houses;</span><br><span></span><span>(xlii) pet mats and bowls;</span><br><span></span><span>(xliii) tents;</span><br><span></span><span>(xliv) sleeping bags;</span><br><span></span><span>(xlv) chairs, tables, beds and cabinets;</span><br><span></span><span>(xlvi) golf clubs and bags;</span><br><span></span><span>(xlvii) balls;</span><br><span></span><span>(xlviii) safety helmets and/or body guards;</span><br><span></span><span>(xlix) skate boards;</span><br><span></span><span>(l) snow boards;</span><br><span></span><span>(li) surf boards;</span><br><span></span><span>(lii) skis;</span><br><span></span><span>(liii) beach goggles;</span><br><span></span><span>(liv) swim fins;</span><br><span></span><span>(lv) sound reproducers</span><br><br><a id=\"AtEnd\"></a><span>Op. 01.01.07</span><span style=\"width:254.24pt; display:inline-block\"> </span><span>- TC 0614629</span></p></td><td style=\"width:60.1pt; border-top:0.75pt solid #000000; padding:5.28pt 5.4pt 2.85pt; vertical-align:top\"><p style=\"text-align:center\"><span></span></p></td><td style=\"border-bottom:0.75pt solid #000000; vertical-align:top\"></td></tr><tr><td style=\"vertical-align:top\"></td><td colspan=\"4\" style=\"width:511.7pt; border:0.75pt solid #000000; padding:8.12pt 6.72pt 5.28pt; vertical-align:top\"><p class=\"Published\" style=\"margin-top:12pt; margin-bottom:6pt\"><span style=\"font-family:'Courier New', monospace\">This is page 4 of 4 Pages of the instrument.</span></p><p class=\"Published\"><span style=\"width:316.77pt; display:inline-block\"></span><span style=\"font-family:'Courier New', monospace\">..Robert Crawford......................</span></p><p><span>Dated 20 June 2007</span><span style=\"width:230.36pt; display:inline-block\"> </span><span>Delegate of the Chief Executive Officer</span></p><p class=\"Footer\"><span></span></p></td></tr><tr style=\"height:0pt\"><td style=\"width:0.85pt\"></td><td style=\"width:67.9pt\"></td><td style=\"width:386.25pt\"></td><td style=\"width:70.9pt\"></td><td style=\"width:0.85pt\"></td></tr></tbody></table>\n```\n\nRevocation Instrument HS2007/631A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This instrument maintains the same scope as the original intent — it is a routine administrative update to tariff concession orders. The revocation and replacement mechanism is standard practice under the Customs Act 1901. The new order covers substantially the same categories of goods as the revoked order, with the primary change being the tariff classification code update (from 9503.41.00 to 9503.00.30) and removal of the expiry date (31.12.06), suggesting the concession is being continued indefinitely rather than expanded."},"complexity_factors":["Extensive enumerated list: 55 specific categories of goods (items a through lv), with many containing nested sub-lists","Cross-referencing required: References to Customs Act 1901 (Section 269SD), Customs Tariff Act 1995 (Schedule 4, Part III), and previous TCO numbers","Technical tariff classification codes: Uses specific HS codes (9503.41.00 and 9503.00.30) that require customs expertise to interpret","Temporal complexity: Multiple effective dates involved (revocation effective 01.01.07, original order from 2004, instrument dated 20 June 2007)","Conditional exclusions: Goods must NOT include representations of Australian native animals","Fragmented presentation: Content spread across 4 pages with continuation markers, making it difficult to read as a single coherent document"],"plain_english_summary":"This order revokes an earlier tariff concession (TCO 0409394) and replaces it with a new TCO (0614629) effective 1 Jan 2007, changing the customs classification for parts and accessories of stuffed toys. It primarily affects importers and businesses that make or sell stuffed toys in Australia by altering which items qualify for concessional or zero import duty — potentially changing import costs and retail prices."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The substantive scope of covered goods remains the same: a detailed list of parts for stuffed toys continues to be covered. The instrument mechanically revokes TCO 0409394 and substitutes TCO 0614629 with a different tariff classification code and a new operative date (revocation effective 01.01.07; prior TCO last effect 31.12.06). The change is classificatory and temporal rather than an expansion or contraction of the goods list (see TABLE A and TABLE B, and signature by delegate under s.269SD(2))."},"complexity_factors":["Detailed, itemised list of goods spanning many small sub‑categories (xxxv)–(lv) across four pages increases drafting and compliance complexity (see TABLE A/B lists).","Change of tariff classification codes between instruments (from 9503.41.00 in the revoked TCO to 9503.00.30 in the replacement) requires tariff re‑classification by importers and customs (TABLE A and TABLE B).","Temporal transition: explicit revocation effect date (Last date of effect 31.12.06 for old TCO) and new operative date (Op. 01.01.07) creates a narrow compliance window and potential timing risk for shipments (TABLE A/B).","Legal authority and decision‑maker is a delegate of the CEO under statutory power (cites Section 269SD(2) of the Customs Act 1901 and signed by Robert Crawford, Delegate of the Chief Executive Officer).","Interaction with Schedule 4 item numbering (Item 50 referenced) affects the applicable tariff concession conditions and requires checking against the Customs Tariff Act 1995.","Administrative burden for importers: need to update documentation, tariff codes, and possibly duty treatment for numerous small accessory items.","Document formatting and continuity over multiple pages (revocation plus replacement tables) can complicate locating the operative provision and reading exact item coverage."],"plain_english_summary":"This instrument revokes Tariff Concession Order (TCO) 0409394 and replaces it with a new TCO (TC 0614629), changing the tariff classification and the operative date for a long, specific list of \"parts, stuffed toy\" items. It is directed at importers and customs brokers who deal in those toy parts. The change alters which tariff item applies from 1 January 2007, so affected parties must reclassify imports and follow the new concession conditions and timing."},"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-hs2007-631a-tariff-concession-order-0614629","history":"/api/acts/tariff-concession-revocation-order-hs2007-631a-tariff-concession-order-0614629/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-631a-tariff-concession-order-0614629/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-631a-tariff-concession-order-0614629/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-631a-tariff-concession-order-0614629/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-631a-tariff-concession-order-0614629/documents"}}