{"id":"F2007L03063","name":"Tariff Concession Revocation Order HS2007/664A - Tariff Concession Order 0614725","slug":"tariff-concession-revocation-order-hs2007-664a-tariff-concession-order-0614725","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118373,"registerId":"commonwealth-F2007L03063-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/664A - Tariff Concession Order 0614725","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 9203270 made on 05.11.92, 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| 9503.90 | VEHICLES, construction, essentially of metal, being pressed sheetsteel, having a minimum of one working functional part but NOThaving ANY of the following:(a) speed wheels;(b) pull back mechanisms;(c) ability to be remote controlledOp. 17.03.92 - TC 9203270 | 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 HS2007/664A\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| 9503.00.91 | VEHICLES, construction, essentially of metal, being pressed sheetsteel, having a minimum of one working functional part but NOThaving ANY of the following:(a) speed wheels;(b) pull back mechanisms;(c) ability to be remote controlledOp. 01.01.07 - TC 0614725 | 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 HS2007/664A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update maintaining the existing tariff concession for specific toy vehicles. The scope remains exactly as originally intended: managing duty concessions for particular imported goods. The revocation and replacement is a standard procedural mechanism to keep concession orders current under the legislative framework, not an expansion of purpose."},"complexity_factors":["Very short document (2 pages)","Only 2 defined instruments referenced (the old and new Tariff Concession Orders)","Simple binary structure: revocation of old order + creation of new order","No nested conditional logic or exceptions","Single cross-reference to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4","Technical but precise goods description with 3 simple exclusions (speed wheels, pull-back mechanisms, remote control)"],"plain_english_summary":"This document is an official order that changes the customs tariff treatment of certain toy construction vehicles made of pressed sheet steel (like metal toy trucks or diggers). \n\n**What it does:**\n- **Revokes (cancels)** an old tariff concession order from 1992 (TC 9203270) that gave these toys a reduced import duty rate\n- **Replaces it** with a new tariff concession order (TC 0614725) effective from 1 January 2007\n\n**Who it affects:**\n- Importers of metal toy construction vehicles that have working parts but no speed wheels, pull-back motors, or remote control features\n- These goods fall under customs classification 9503.00.91 (toys)\n\n**Why it matters:**\nTariff concession orders determine how much import duty (tax) businesses pay when bringing goods into Australia. This change updates the legal mechanism that gives these specific toys a duty concession, ensuring the reduced rate continues under current law. Without this order, importers might face higher costs."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument revokes TCO 9203270 and substitutes TCO 0614725, moving the described goods from tariff heading 9503.90 to 9503.00.91 and assigning Schedule 4 item number 50, effective 1 January 2007. Mechanically, this alters which Schedule 4 concession applies and therefore changes the customs duty treatment for the imported goods."},"complexity_factors":["Revocation and replacement mechanism under s.269SD(2) of the Customs Act 1901 (administrative discretion by a delegate)","Change in tariff classification codes (from 9503.90 to 9503.00.91) which determines customs treatment","Assignment/change of Schedule 4 item number (affects concession eligibility and duty calculation)","Technical product description (pressed sheet steel, one working functional part, specified exclusions) requiring precise application at border","Effective date alignment (revocation effective 01.01.07) and last‑date formatting in the instrument (potential typographical ambiguity in Table A)"],"plain_english_summary":"This instrument cancels an earlier tariff concession (TCO 9203270) for certain pressed‑sheet‑steel construction/toy vehicles and replaces it with a new concession (TCO 0614725). The change reclassifies the goods under a different tariff code and assigns a different Schedule 4 item, altering how import duty treatment applies. It affects importers and manufacturers of the described goods and was made by a delegate of the Chief Executive Officer, effective 1 January 2007."},"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-hs2007-664a-tariff-concession-order-0614725","history":"/api/acts/tariff-concession-revocation-order-hs2007-664a-tariff-concession-order-0614725/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-664a-tariff-concession-order-0614725/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-664a-tariff-concession-order-0614725/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-664a-tariff-concession-order-0614725/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-664a-tariff-concession-order-0614725/documents"}}