{"id":"F2007L03321","name":"Tariff Concession Revocation Order HS2007/654A - Tariff Concession Order 0614651","slug":"tariff-concession-revocation-order-hs2007-654a-tariff-concession-order-0614651","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69183,"registerId":"commonwealth-F2007L03321-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/654A - Tariff Concession Order 0614651","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 9706418 made on 16.10.97, 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| 9503.70.00 | TOY SETS, being ANY of the following:(a) racing cars;(b) cricket;(c) baseball;(d) rounders;(e) supermarket;(f) golf;(g) ten pin bowling;(h) tennis;(i) badminton;(j) bat and ball;(k) kitchen;(l) beach;(m) make-up;(n) medical;(o) military;(p) space;(q) vehicle;(r) farm;(s) weapon;(t) animals, creatures or figures;(u) buildings (including accessories) not exceeding 70 cmin height;(v) scientific instruments;(w) railway;(x) doll\"s house accessories;(y) survival;(z) beauty;(aa) bubble;(ab) grip ball;(ac) craft;(ad) electronic target;(ae) tool;(af) science;(ag) fishing,but NOT including:(i) non-toxic plastic foam toys;(ii) tea sets;(iii) balloons or balloon sets;(iv) construction sets;(v) garden sets;(vi) beads;(vii) outfits or uniforms;(viii) wooden doll\"s house furniture;(ix) stuffed toysOp. 11.07.97 - TC 9706418 | 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 HS2007/654A\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 | TOY SETS, being ANY of the following:(a) racing cars;(b) cricket;(c) baseball;(d) rounders;(e) supermarket;(f) golf;(g) ten pin bowling;(h) tennis;(i) badminton;(j) bat and ball;(k) kitchen;(l) beach;(m) make-up;(n) medical;(o) military;(p) space;(q) vehicle;(r) farm;(s) weapon;(t) animals, creatures or figures;(u) buildings (including accessories) not exceeding 70 cmin height;(v) scientific instruments;(w) railway;(x) doll\"s house accessories;(y) survival;(z) beauty;(aa) bubble;(ab) grip ball;(ac) craft;(ad) electronic target;(ae) tool;(af) science;(ag) fishing,but NOT including:(i) non-toxic plastic foam toys;(ii) tea sets;(iii) balloons or balloon sets;(iv) construction sets;(v) garden sets;(vi) beads;(vii) outfits or uniforms;(viii) wooden doll\"s house furniture;(ix) stuffed toysOp. 01.01.07 - TC 0614651 | 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 HS2007/654A","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":3,"scope_assessment":{"changed":false,"description":"This instrument maintains the same scope as the original 1997 order. It is a technical update to reflect changes in tariff classification codes (from 9503.70.00 to 9503.00.70) rather than an expansion or contraction of the types of goods covered. The list of included and excluded toy categories remains substantively identical between the revoked and replacement orders."},"complexity_factors":["Extensive enumerated list of 32 specific toy categories in the goods description","Nested exclusion clause with 9 specific exceptions to the concession","Cross-reference to Customs Act 1901 (Section 269SD(2)) and Customs Tariff Act 1995 (Schedule 4, Part III)","Dual-table structure requiring cross-referencing between revoked order (Table A) and replacement order (Table B)","Specific tariff classification codes (9503.70.00 vs 9503.00.70) requiring technical customs knowledge","Effective date mechanics involving revocation and simultaneous replacement with same effective date"],"plain_english_summary":"This order cancels a 1997 tariff concession and replaces it with a new concession (effective 1 Jan 2007) that continues reduced-duty treatment for a range of toy sets under an updated tariff classification. It affects Australian importers and wholesalers of the listed themed play sets, ensuring they retain favourable customs duty treatment under the new tariff coding rather than facing higher duties from 1 January 2007."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The substantive description of covered goods remains the same between the revoked order (Table A) and the replacement order (Table B). The instrument changes tariff classification code and the Schedule 4 item number (which affects tariff treatment) but not the list of toy sets included or excluded."},"complexity_factors":["Legal basis: uses s.269SD(2) of the Customs Act 1901 (administrative revocation/reissue authority).","Technical tariff detail: precise customs tariff codes changed (9503.70.00 to 9503.00.70) requiring correct reclassification.","Detailed product description: long inclusions and explicit exclusions increase classification and compliance ambiguity.","Administrative timing: defined retrospective/operative date (01.01.07) creates transactional timing effects for importers.","Schedule 4 item change: alters which tariff concession schedule entry applies and therefore changes duty treatment."],"plain_english_summary":"This instrument revokes Tariff Concession Order No. 9706418 (made 16 Oct 1997) for a specified list of toy sets and replaces it with Tariff Concession Order TC 0614651, effective 1 January 2007. The change moves the goods to a new customs tariff classification and specifies a Schedule 4 item. It affects importers, suppliers and customs officers because it alters the tariff line and the duty/treatment that applies to those described toy sets."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-654a-tariff-concession-order-0614651","history":"/api/acts/tariff-concession-revocation-order-hs2007-654a-tariff-concession-order-0614651/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-654a-tariff-concession-order-0614651/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-654a-tariff-concession-order-0614651/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-654a-tariff-concession-order-0614651/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-654a-tariff-concession-order-0614651/documents"}}