{"id":"F2007L03118","name":"Tariff Concession Revocation Order HS2007/637A - Tariff Concession Order 0614635","slug":"tariff-concession-revocation-order-hs2007-637a-tariff-concession-order-0614635","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118483,"registerId":"commonwealth-F2007L03118-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/637A - Tariff Concession Order 0614635","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 9310554 made on 04.11.93, 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, representing animals or non-human creatures but NOTincluding plastic ducks OR turtles OR whales OR fish OR nontoxic foam toys OR balloonsOp. 04.11.93 - TC 9310554 | 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 HS2007/637A\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 but NOTincluding plastic ducks OR turtles OR whales OR fish OR nontoxic foam toys OR balloonsOp. 01.01.07 - TC 0614635 | 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 HS2007/637A","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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update to a specific tariff concession. The scope remains exactly as intended: updating the classification code for a narrow category of toys. There is no expansion beyond the original purpose of managing tariff concessions for these specific goods."},"complexity_factors":["Very short document (2 pages)","Only 2 operative provisions (revocation and replacement)","Single defined term (the specific goods description)","No nested conditional logic or exceptions beyond the simple exclusion list (ducks, turtles, etc.)","Minimal cross-referencing (only references to section 269SD(2) of Customs Act 1901 and Schedule 4 of Customs Tariff Act 1995)","Straightforward tabular format for goods description"],"plain_english_summary":"This Order revokes an existing tariff concession (from 4 Nov 1993) and replaces it with a new concession, both taking effect 1 January 2007. It reclassifies certain toys representing animals or non‑human creatures (excluding plastic ducks, turtles, whales, fish, non‑toxic foam toys, and balloons) from tariff code 9503.49 to 9503.00.30.\n\nThat change affects importers, customs brokers and the Australian Border Force by clarifying which duty rate applies to these imports."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces TCO 9310554 with TCO 0614635, keeping the same descriptive scope of goods but altering the Customs Tariff subheading (from 9503.49 to 9503.00.30) and the Schedule 4 item reference (to item 50). Mechanically this changes which legislative Schedule 4 concession entry applies to those goods and therefore can change their legal tariff treatment, even though the descriptive coverage of the goods remains effectively the same."},"complexity_factors":["Statutory form: a narrow administrative revocation-and-replacement instrument under s269SD(2) of the Customs Act 1901.","Technical tariff detail: relies on precise HS/subheading codes (change from 9503.49 to 9503.00.30).","Schedule mapping: replaces one Schedule 4 item identifier with another (affects legal concession linkage).","Effective date mechanics: revocation and replacement both take effect from a specific retrospective date (01.01.2007).","Goods description specificity: narrowly worded exclusions (e.g. excludes plastic ducks, turtles, whales, fish, nontoxic foam toys, balloons) requiring careful product classification.","Decision-maker concentration: instrument executed by a named delegate of the CEO (concentration of administrative discretion).","Compliance burden: importers must update customs entries, paperwork and possibly tariff treatment without change to commercial product."],"plain_english_summary":"This instrument cancels an earlier tariff concession order (TCO 9310554) and replaces it with a new TCO (0614635), changing the tariff classification and Schedule 4 item that apply to certain toys representing animals. It is made by a delegate under s269SD(2) of the Customs Act 1901 and takes effect from 1 January 2007.\n\nImporters of those toys are affected: they must use the new tariff code (9503.00.30) and Schedule 4 item (50) on customs entries. That alters which concession entry applies and requires updating import documentation and compliance steps."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-637a-tariff-concession-order-0614635","history":"/api/acts/tariff-concession-revocation-order-hs2007-637a-tariff-concession-order-0614635/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-637a-tariff-concession-order-0614635/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-637a-tariff-concession-order-0614635/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-637a-tariff-concession-order-0614635/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-637a-tariff-concession-order-0614635/documents"}}