{"id":"F2007L03080","name":"Tariff Concession Revocation Order HS2007/636A - Tariff Concession Order 0614634","slug":"tariff-concession-revocation-order-hs2007-636a-tariff-concession-order-0614634","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118407,"registerId":"commonwealth-F2007L03080-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/636A - Tariff Concession Order 0614634","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 9205190 made on 15.10.92, 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| 9503.49 | TOYS, incorporating a musical movementOp. 27.05.92 - TC 9205190 | 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 HS2007/636A\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, incorporating a musical movementOp. 01.01.07 - TC 0614634 | 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 HS2007/636A","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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update to reflect changes in customs classification codes. The scope remains exactly as intended: updating the tariff concession for toys with musical movements to align with the 2007 Harmonized System amendments. There is no expansion beyond the original purpose of maintaining accurate customs classifications."},"complexity_factors":["Very short document (2 pages)","Only 1 defined term implicitly referenced (the Customs Act 1901 section)","No nested conditional logic or exceptions","Simple tabular structure with only 2 operative provisions (revocation and replacement)","Single cross-reference to Customs Act 1901 and Customs Tariff Act 1995","Straightforward administrative update with no substantive policy change"],"plain_english_summary":"This order cancels a 1992 tariff concession for toys with musical movements and replaces it with a new concession effective 1 January 2007. \n\nImporters of such toys must use updated customs classification codes when bringing them into Australia; the change affects duty treatment and compliance risk, so correct classification is needed to avoid overpaying tax or penalties."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The instrument revokes Tariff Concession Order No. 9205190 (covering toys classified at 9503.49) and replaces it with Tariff Concession Order 0614634, reclassifying the goods to 9503.00.30 and specifying Part III Schedule 4 item 50. As a result, the formal tariff classification and the Schedule 4 item that governs concessional treatment change, effective 1 January 2007."},"complexity_factors":["Narrow operational change: single revocation and direct substitution of a Tariff Concession Order.","Legal authority cited: section 269SD(2) of the Customs Act 1901 (delegate action).","Change of tariff classification codes (from 9503.49 to 9503.00.30) alters which goods descriptions apply.","Attachment to Schedule 4 Part III item 50 determines concessional tariff treatment.","Fixed effective date (01.01.07) creates a clear transition point for compliance.","Administrative decision made by a named delegate (Robert Crawford) — limited discretionary complexity."],"plain_english_summary":"This instrument revokes an earlier Tariff Concession Order and replaces it with a new Tariff Concession Order that reclassifies \"toys incorporating a musical movement\" under a different tariff heading and attaches them to Part III of Schedule 4 (item 50). It takes effect from 1 January 2007 under section 269SD(2) of the Customs Act 1901. Importers and customs officers must use the new classification and may see a changed concessional tariff treatment and administrative compliance obligations."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-636a-tariff-concession-order-0614634","history":"/api/acts/tariff-concession-revocation-order-hs2007-636a-tariff-concession-order-0614634/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-636a-tariff-concession-order-0614634/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-636a-tariff-concession-order-0614634/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-636a-tariff-concession-order-0614634/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-636a-tariff-concession-order-0614634/documents"}}