{"id":"F2007L03343","name":"Tariff Concession Revocation Order HS2007/655A - Tariff Concession Order 0614652","slug":"tariff-concession-revocation-order-hs2007-655a-tariff-concession-order-0614652","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69255,"registerId":"commonwealth-F2007L03343-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/655A - Tariff Concession Order 0614652","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 9708547 made on 12.12.97, 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 | TOYS, SWIMMING POOL, put up in sets, with or without accessories,being ANY of the following:(a) inflatable as follows:(i) water polo;(ii) water basketball;(iii) swords and dragons;(iv) water pony polo;(b) non inflatable as follows:(i) across pool volleyball;(ii) floating basketball;(iii) floating pool quoits;(c) combination toy set pack, containing ALL of the following:(i) dive rings;(ii) dive discs;(iii) floating target pole;(iv) skimmer rings;(v) inflatable ball;(vi) inflatable diceOp. 25.09.97 - TC 9708547 | 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 HS2007/655A\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 | TOYS, SWIMMING POOL, put up in sets, with or without accessories,being ANY of the following:(a) inflatable as follows:(i) water polo;(ii) water basketball;(iii) swords and dragons;(iv) water pony polo;(b) non inflatable as follows:(i) across pool volleyball;(ii) floating basketball;(iii) floating pool quoits;(c) combination toy set pack, containing ALL of the following:(i) dive rings;(ii) dive discs;(iii) floating target pole;(iv) skimmer rings;(v) inflatable ball;(vi) inflatable diceOp. 01.01.07 - TC 0614652 | 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 HS2007/655A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument is a technical update that replaces one Tariff Concession Order with another covering the same described goods. It does not broaden the range of goods or add new policy measures; it changes tariff classification and the Schedule 4 item number only, so the substantive scope (concession for those specific swimming‑pool toy sets) remains the same."},"complexity_factors":["Single‑purpose instrument: one revocation and one replacement TCO","Short text: two tables listing the single commodity description","One cross‑reference to statute: s.269SD(2) of the Customs Act 1901","One cross‑reference to Schedule 4 of the Customs Tariff Act 1995","No nested exceptions or multiple defined terms","Retrospective effect (single effective date: 01.01.2007)"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- It revokes one existing Tariff Concession Order (TCO No. 9708547) and replaces it with a new TCO (TC 0614652). The power to do this is exercised under section 269SD(2) of the Customs Act 1901.\n- The revocation takes effect from 1 January 2007. The new TCO is expressed to have effect from that same date.\n- Both the revoked and replacement instruments cover the same product description: swimming‑pool toys sold in sets (inflatable and non‑inflatable varieties and certain combination packs). What changes is the customs tariff classification applied to those goods and the Schedule 4 item number that determines concession treatment.\n- Practical detail importers and brokers must note: the tariff heading moves from 9503.70.00 (old instrument) to 9503.00.70 (new instrument) and the Schedule 4 item reference changes to item number 50 under the Customs Tariff Act 1995 (as recorded in TABLE B).\n\n**Who this affects**\n\n- Importers and overseas/ local manufacturers of the specified swimming‑pool toy sets, and their customs brokers or freight forwarders, because they claim the tariff concession when lodging import declarations.\n- The Australian Customs administration, which must apply the replacement TCO and process any adjustments arising from the retrospective change.\n- Potentially the Australian Government's revenue arm (indirectly), since a different tariff classification or Schedule 4 item can change the duty or concession that applies.\n\n**Why it matters**\n\n- A change in tariff classification or Schedule 4 item alters the legal basis used to determine customs duty and concession entitlement for the described goods. That changes who pays how much duty and how import declarations are prepared.\n- The instrument is retrospective to 1 January 2007, so transactions (import entries, refunds or adjustments) from that date may be affected and could require administrative correction.\n\n**Stated purpose and practical implications**\n\n- The stated action is administrative: revoke the old TCO and substitute a new one that covers the same goods but under a different tariff heading and Schedule 4 item. The instrument does not itself state a policy aim beyond effecting that substitution.\n- Costs and incentives: any direct financial benefit or cost flows to the relatively concentrated group of importers of these specific toys (they gain or lose depending on the tariff/concession change). Administrative costs fall on importers and customs brokers (to update entries) and on Customs (to process and, if required, reconcile retrospective entries).\n- Implementation risks and compliance burdens: because the change is effective from an earlier date, there is a risk of increased administrative work to amend import declarations, seek refunds or pay additional duty; the instrument gives the Customs administration discretion in applying the new TCO to existing records in accordance with statutory processes.\n\n**Who pays, who decides, and what behaviour changes**\n\n- Who pays: importers (or their suppliers/customumers indirectly) bear any change in duty; the Commonwealth revenue position is affected to the extent the concession changes duty liability.\n- Who decides: the instrument is signed by a delegate of the Chief Executive Officer of Customs (named in the instrument). The legal authority used is s.269SD(2) of the Customs Act 1901.\n- Behavioural change: importers and brokers must use the new TCO number and tariff classification on future import declarations and may need to amend past declarations back to 1 January 2007 if required to align with the new order.\n\n(References in the instrument: revocation under section 269SD(2) of the Customs Act 1901; Schedule 4 references are to the Customs Tariff Act 1995.)"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a technical administrative update that maintains the same scope—providing tariff concessions for swimming pool toys. The change reflects a reclassification of goods under updated tariff codes rather than an expansion of the concession to new product categories or purposes."},"complexity_factors":["Heavy use of customs tariff classification codes (9503.70.00, 9503.00.70, 5031.12.06, Schedule 4 Item 50) requiring specialised knowledge","Nested list structure describing goods (three levels: (a)/(b)/(c) categories, then (i)-(iv) or (i)-(vi) subcategories)","Cross-references to multiple pieces of legislation (Customs Act 1901, Customs Tariff Act 1995, Schedule 4)","Specific legal mechanism language ('revoke', 'make in its place', 'delegate of the Chief Executive Officer')","Effective date mechanics requiring coordination between revocation and replacement orders"],"plain_english_summary":"This order cancels a 1997 tariff concession for certain inflatable and non‑inflatable swimming pool toys and replaces it with a new tariff concession order effective 1 January 2007.  \n\nImporters and wholesalers of pool toys (inflatable balls/sets, water polo/basketball, floating volleyball/quoits, dive rings/discs and combination sets) must use the new concession and tariff code 9503.00.70; the change updates classification and the applicable customs duty treatment for these goods."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-655a-tariff-concession-order-0614652","history":"/api/acts/tariff-concession-revocation-order-hs2007-655a-tariff-concession-order-0614652/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-655a-tariff-concession-order-0614652/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-655a-tariff-concession-order-0614652/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-655a-tariff-concession-order-0614652/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-655a-tariff-concession-order-0614652/documents"}}