{"id":"F2007L03069","name":"Tariff Concession Revocation Order HS2007/651A - Tariff Concession Order 0614648","slug":"tariff-concession-revocation-order-hs2007-651a-tariff-concession-order-0614648","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118385,"registerId":"commonwealth-F2007L03069-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/651A - Tariff Concession Order 0614648","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 9203939 made on 03.12.92, 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| 9503.70 | VEHICLES, toy, road or off-road, put up in sets, with figures andmoveable parts other than wheelsOp. 13.04.92 - TC 9203939 | 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 HS2007/651A\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| 9503.00.70 | VEHICLES, toy, road or off-road, put up in sets, with figures andmoveable parts other than wheelsOp. 01.01.07 - TC 0614648 | 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 HS2007/651A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update to align tariff concessions with the 2007 Harmonized System classification changes. The scope remains limited to the specific toy vehicles described and does not expand beyond the original purpose of granting duty concessions for these imports."},"complexity_factors":["Very short document (2 pages)","Only 1 defined term implicitly used (the tariff classification)","No nested conditional logic or exceptions","Simple structure: revoke old order, make new order","Single cross-reference to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4","Tabular format makes operation mechanically straightforward"],"plain_english_summary":"This order cancels a 1992 tariff concession for certain toy road/off‑road vehicles sold in sets with figures and movable parts and replaces it with a new concession aligned to the HS2007 classification. It updates the legal basis for duty treatment (effective 1 Jan 2007) so importers, wholesalers and customs brokers dealing with these toy vehicles receive the concession under the revised tariff rules."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The order revokes Tariff Concession Order No. 9203939 and substitutes Tariff Concession Order No. 0614648. Although the descriptive goods wording (toy vehicles, sets with figures and movable parts) remains the same, the tariff subheading is changed from 9503.70 to 9503.00.70 and the Schedule 4 item is set to item 50. That reallocation of tariff classification and Schedule 4 item changes which legal concession provision applies (authority exercised under s.269SD(2) of the Customs Act 1901)."},"complexity_factors":["Uses specific statutory revocation power (Customs Act 1901 s.269SD(2)) which requires formal replacement rather than informal amendment","Relies on technical tariff classifications (change from 9503.70 to 9503.00.70) that determine legal treatment","Interacts with Schedule 4 to the Customs Tariff Act 1995 (changing the Schedule 4 item to 50), which directly affects duty/concession entitlements","Precise effective dates and 'last date of effect' entries create timing and transitional compliance issues (effective 01.01.07)","Administrative discretion concentrated in a CEO delegate (delegated decision-making and record-keeping)","Compliance burden is concentrated on importers and brokers who must reclassify goods and confirm concession eligibility"],"plain_english_summary":"This instrument cancels an existing tariff concession order for toy vehicle sets and replaces it with a new tariff concession order that uses a different tariff subheading and assigns a different Schedule 4 item. The change takes effect from 1 January 2007.\n\nImporters of toy vehicle sets are directly affected: the legal tariff classification that determines eligibility for a concession changes, which can alter duty payable and requires importers and customs brokers to update classification and compliance steps. The change is made by a delegate under s.269SD of the Customs Act 1901."},"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-hs2007-651a-tariff-concession-order-0614648","history":"/api/acts/tariff-concession-revocation-order-hs2007-651a-tariff-concession-order-0614648/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-651a-tariff-concession-order-0614648/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-651a-tariff-concession-order-0614648/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-651a-tariff-concession-order-0614648/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-651a-tariff-concession-order-0614648/documents"}}