{"id":"F2007L02743","name":"Tariff Concession Revocation Order HS2007/646A - Tariff Concession Order 0614644","slug":"tariff-concession-revocation-order-hs2007-646a-tariff-concession-order-0614644","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":169474,"registerId":"commonwealth-F2007L02743-current","compilationNumber":null,"startDate":"2026-04-04","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/646A - Tariff Concession Order 0614644","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 0007843 made on 17.11.00, 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| 9503.49.00 | TOYS, SWIMMING POOL, being underwater gliders representing sharksOp. 11.09.00 - TC 0007843 | 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 HS2007/646A\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, SWIMMING POOL, being underwater gliders representing sharksOp. 01.01.07 - TC 0614644 | 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 HS2007/646A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument revokes TCO 0007843 (effective 01.01.2007) and replaces it with TCO 0614644, reclassifying the specified toys under tariff heading 9503.00.30 and recording them as subject to Part III, Schedule 4 item 50 of the Customs Tariff Act 1995; this alters which Schedule 4 concession item applies and therefore changes the tariff‑concession treatment for those imports."},"complexity_factors":["Narrow technical subject‑matter: a single goods description (underwater glider toys) and specific tariff headings (9503.49.00 -> 9503.00.30).","Cross‑statute references: invokes s269SD(2) of the Customs Act 1901 and Part III, Schedule 4 of the Customs Tariff Act 1995.","Effective‑date mechanics: revocation effective 01.01.2007 and replacement order effectivity must be aligned administratively.","Administrative discretion: a delegate of the CEO makes the revocation and replacement, requiring correct exercise of delegated power.","Formal instrument structure: relies on correct tariff classification, item numbering (item 50) and recording for concession application."],"plain_english_summary":"This instrument revokes Tariff Concession Order 0007843 and replaces it with TCO 0614644 for swimming‑pool toys described as underwater gliders representing sharks, changing their tariff concession treatment. The revocation takes effect on 1 January 2007.\n\nThe action was taken by a delegate under s269SD(2) of the Customs Act 1901; importers of the specified goods will be treated under Part III of the Customs Tariff Act 1995, Schedule 4 (item 50), affecting concession eligibility and the tariff payable."},"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 tightly focused on the original purpose: managing duty concessions for a narrow category of swimming pool toys. No expansion of scope has occurred."},"complexity_factors":["Very short instrument (2 pages)","Only 1 defined term (the delegate's authority under Customs Act 1901)","Simple structure: single revocation + single replacement order","No nested conditions or exceptions","Minimal cross-referencing (only to parent Act and Tariff Act)","Tabular format makes operation mechanically clear"],"plain_english_summary":"This Tariff Concession Revocation Order updates the duty treatment for shark-shaped underwater glider pool toys sold in Australia by revoking the old concession and replacing it with a new one. Importers and manufacturers are affected because the toys are reclassified and assigned new concession references, which governs how much import duty is payable. The change took effect on 1 January 2007."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-646a-tariff-concession-order-0614644","history":"/api/acts/tariff-concession-revocation-order-hs2007-646a-tariff-concession-order-0614644/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-646a-tariff-concession-order-0614644/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-646a-tariff-concession-order-0614644/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-646a-tariff-concession-order-0614644/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-646a-tariff-concession-order-0614644/documents"}}