{"id":"F2007L02791","name":"Tariff Concession Revocation Order HS2007/657A - Tariff Concession Order 0614654","slug":"tariff-concession-revocation-order-hs2007-657a-tariff-concession-order-0614654","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":169548,"registerId":"commonwealth-F2007L02791-current","compilationNumber":null,"startDate":"2026-04-04","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/657A - Tariff Concession Order 0614654","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 0204505 made on 11.06.02, 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```html\n

9503.70.00

TOYS PUT UP IN SETS, with or without accessories, being ANY of
the following:
(a) electrically or mechanically operated;
(b) motor vehicles or craft as follows:
(i) cars, trucks or other wheeled or tracked toys;
(ii) sleds or sleighs;
(iii) air or space;
(iv) ice, snow or water;
(v) carriages, trailers or other wheeled toys;
(c) outfits or uniforms but NOT including nurses\" outfits or
uniforms;
(d) sporting or recreation, but NOT including ANY of the
following:
(i) beach, comprising bucket and spade;
(ii) plastic baseball bat and ball;
(iii) nurses\" outfits or uniforms;
(iv) quoits or skittles;
(e) household furniture or kitchen utensils, but NOT including
tea cups or saucers;
(f) garden, being umbrellas, tables, chairs, seats or lounges;
(g) buildings, amusement parks, shops, veterinary, nursery,
playground, earth-moving, pool, gym, schools or railway in
assembled or unassembled condition, jungles, farms, fantasy,
garages, workshops, homes, castles, palaces, towers or
cathedrals;
(h) tools or tool boxes but NOT including plastic garden tools;
(i) scent bottles;
(j) stencil drawings or tracings;
(k) purses or boxes, jewellery;
(l) food packs, baskets or eating utensils;
(m) paints or brushes;
(n) domestic appliances;
(o) action, including law enforcement, war, medieval, fireman,
fantasy, cowboy, pirate or space;
(p) hair, vanity or beauty;
(q) picnic;

(Continued on next page)

50

31.12.06

This is page 1 of 3 Pages of the instrument.

..Robert Crawford......................

Dated 20 June 2007 Delegate of the Chief Executive Officer

\n```\n\nRevocation Instrument HS2007/657A\n\nTABLE A\n\n| Description of Goods including theCustoms Tariff Classification | Schedule 4 Item Number. Last date of effect |\n| --------------------------------------------------------------- | ------------------------------------------- |\n\n| | (Continued from previous page)(r) stamp with or without pens, pencils or stationery;(s) bath or cot;(t) writing, art, craft, education or activity;(u) transformable, with or without representations of humanbeings;(v) scientific, including telescopes, microscopes or magnifyingglasses;(w) baby feeding or caring;(x) rattles;(y) water pistols or guns;(z) clocks or watches;(aa) jewellery;(ab) toiletry or bathroomOp. 25.07.97 - TC 0204505 | |\n| --- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 3 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/657A\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 PUT UP IN SETS, with or without accessories, being ANY ofthe following:(a) electrically or mechanically operated;(b) motor vehicles or craft as follows:(i) cars, trucks or other wheeled or tracked toys;(ii) sleds or sleighs;(iii) air or space;(iv) ice, snow or water;(v) carriages, trailers or other wheeled toys;(c) outfits or uniforms but NOT including nurses\" outfits oruniforms;(d) sporting or recreation, but NOT including ANY of thefollowing:(i) beach, comprising bucket and spade;(ii) plastic baseball bat and ball;(iii) nurses\" outfits or uniforms;(iv) quoits or skittles;(e) household furniture or kitchen utensils, but NOT includingtea cups or saucers;(f) garden, being umbrellas, tables, chairs, seats or lounges;(g) buildings, amusement parks, shops, veterinary, nursery,playground, earth-moving, pool, gym, schools or railway inassembled or unassembled condition, jungles, farms, fantasy,garages, workshops, homes, castles, palaces, towers orcathedrals;(h) tools or tool boxes but NOT including plastic garden tools;(i) scent bottles;(j) stencil drawings or tracings;(k) purses or boxes, jewellery;(l) food packs, baskets or eating utensils;(m) paints or brushes;(n) domestic appliances;(o) action, including law enforcement, war, medieval, fireman,fantasy, cowboy, pirate or space;(p) hair, vanity or beauty;(q) picnic;(r) stamp with or without pens, pencils or stationery;(s) bath or cot;(t) writing, art, craft, education or activity;(u) transformable, with or without representations of humanbeings;(v) scientific, including telescopes, microscopes or magnifyingglasses;(w) baby feeding or caring;(x) rattles;(y) water pistols or guns;(z) clocks or watches;(aa) jewellery;(ab) toiletry or bathroomOp. 01.01.07 - TC 0614654 | 50 |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 3 of 3 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/657A","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":4,"scope_assessment":{"changed":false,"description":"The legislation maintains its original scope. This is a routine administrative replacement of an expiring tariff concession with a new one covering identical goods. The revocation and replacement mechanism is the standard procedure under section 269SD of the Customs Act for renewing or updating tariff concessions without legislative amendment."},"complexity_factors":["Extensive defined goods descriptions with 28 sub-categories (a) through (ab) containing multiple nested exceptions","Cross-references to three separate pieces of legislation: Customs Act 1901 (section 269SD), Customs Tariff Act 1995 (Schedule 4), and the superseded TCO 0204505","Complex conditional logic in goods descriptions using 'ANY of', 'being', 'but NOT including' constructions","Dual-table structure (Table A for revocation, Table B for replacement) requiring readers to compare across instruments","Specific date mechanics: revocation effective 01.01.07, replacement effective same date, but instrument itself dated 20 June 2007 (retrospective effect)","Technical tariff classification codes (9503.70.00 vs 9503.00.70) with subtle numerical differences that affect customs treatment"],"plain_english_summary":"This Order revokes Tariff Concession Order 0204505 (effective 1 January 2007) and replaces it with Tariff Concession Order 0614654 from the same date, continuing concessional import duty treatment for the same categories of toy sets under Schedule 4, Item 50 of the Customs Tariff Act 1995. It matters to importers, customs brokers and freight forwarders because it preserves lower duty rates and prevents sudden cost increases."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument does not meaningfully change the covered goods. Table A (the revoked order) and Table B (the replacement order) contain substantially the same descriptive list of \"toys put up in sets\"; the Schedule 4 item number (50) is maintained in Table B. The practical change is administrative/technical: a new tariff classification code (9503.00.70) and a new TCO reference (TC 0614654) with effect from 01.01.07 (Tables A and B), rather than an expansion or narrowing of product coverage."},"complexity_factors":["Statutory revocation power invoked: instrument expressly operates under Section 269SD(2) of the Customs Act 1901 (instrument header) — legal-formal requirement for a delegated revocation.","Technical tariff codes: change of tariff classification from 9503.70.00 (Table A) to 9503.00.70 (Table B) requires accurate customs coding on import entries.","Detailed product description: long list of inclusions and exclusions (Tables A & B) increases interpretation work for customs officers and importers to determine coverage.","Linkage to Schedule 4: the goods are tied to an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (Table B Column 2 shows item 50) — affects duty exemption/application.","Effective date mechanics: revocation takes effect from 01.01.07 though instrument is dated 20 June 2007 (instrument header and Table B) — creates retrospective application/compliance implications.","Administrative replacement: issuing a new Tariff Concession Order number (TC 0614654) requires updating customs systems, notifications and import documentation."],"plain_english_summary":"This instrument revokes Tariff Concession Order No. 0204505 and replaces it with Tariff Concession Order TC 0614654, reclassifying the listed “toys put up in sets” from tariff heading 9503.70.00 to 9503.00.70 and applying Schedule 4 Item 50 effective 01.01.2007. It affects importers and customs brokers who rely on tariff classifications and concession entries because it determines which tariff item and concession apply, so it changes which customs paperwork, duty assessment and compliance steps are used."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-657a-tariff-concession-order-0614654","history":"/api/acts/tariff-concession-revocation-order-hs2007-657a-tariff-concession-order-0614654/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-657a-tariff-concession-order-0614654/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-657a-tariff-concession-order-0614654/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-657a-tariff-concession-order-0614654/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-657a-tariff-concession-order-0614654/documents"}}