{"id":"F2007L03068","name":"Tariff Concession Revocation Order HS2007/668A - Tariff Concession Orders 0614722 and 0614723","slug":"tariff-concession-revocation-order-hs2007-668a-tariff-concession-orders-0614722-and-0614723","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118383,"registerId":"commonwealth-F2007L03068-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/668A - Tariff Concession Orders 0614722 and 0614723","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 9203937 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| 9503.90 | VEHICLES, toy, road or off-road, with figures and moveable partsother than wheels but NOT including:(a) wooden trucks with wooden wheels;(b) plastic dump trucksOp. 13.04.92 - TC 9203937 | 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 HS2007/668A\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, toy, road or off-road, with figures and moveable partsother than wheels but NOT including:(a) wooden trucks with wooden wheels;(b) plastic dump trucksOp. 01.01.07 - TC 0614722 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n| 9503.00.99 | VEHICLES, toy, road or off-road, with figures and moveable partsother than wheels but NOT including:(a) wooden trucks with wooden wheels;(b) plastic dump trucksOp. 01.01.07 - TC 0614723 | 50  |\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 HS2007/668A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a routine administrative update to maintain tariff concessions under updated customs classification systems. The scope remains limited to specific toy vehicle imports and does not expand beyond the original purpose of managing import duty concessions for these goods."},"complexity_factors":["Multiple cross-references to other legislation (Customs Act 1901, Customs Tariff Act 1995, Schedule 4)","Technical customs classification codes (HS codes like 9503.90, 9503.00.91) requiring specialised knowledge","Nested exclusions in goods descriptions ('NOT including' clauses with sub-items a and b)","Dual operation: simultaneous revocation and replacement with effective date coordination","Delegate authority structure (acting under delegation from CEO)"],"plain_english_summary":"This order cancels an earlier 1992 tariff concession for certain toy road/off‑road vehicles and replaces it with two new concession orders effective 1 January 2007. It affects importers and wholesalers of toy vehicles that include figures and movable parts (other than wheels), excluding wooden trucks with wooden wheels and plastic dump trucks.\n\nThe change updates the customs classification codes and ensures the appropriate concessionary duty treatment applies to these toys under Australia’s import rules."},"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument replaces a single concession listed under tariff heading 9503.90 (TCO 9203937) with two new concessions under more specific subheadings 9503.00.91 and 9503.00.99 (TC 0614722 and TC 0614723) and attaches Schedule 4 Part III item 50 to those new entries, effective 1 January 2007. This alters which tariff codes and which Schedule 4 concession item apply to the described toy vehicles."},"complexity_factors":["Legal authority invoked: revocation made under Section 269SD(2) of the Customs Act 1901 (instrument header).","Replacement structure: one prior Tariff Concession Order (TCO 9203937) is revoked and two new TCOs (TC 0614722 and TC 0614723) are made (TABLE A → TABLE B).","Tariff reclassification: change of tariff headings/subheadings from 9503.90 to 9503.00.91 and 9503.00.99 requires updated HS coding in import declarations (TABLE A and TABLE B).","Schedule 4 application: the goods in TABLE B are specified as subject to the item in Part III of Schedule 4 to the Customs Tariff Act 1995 (COLUMN 2 shows item 50), changing concession application.","Timing and transitional effect: revocation effective 01.01.07 with explicit last‑date information for the prior order (TABLE A last date of effect).","Operational compliance burden: importers/customs brokers must update classifications, declarations and any reliance on the prior concession from the stated effective date.","Descriptive exclusions: the goods descriptions include negatives (e.g. excluding wooden trucks with wooden wheels and plastic dump trucks), which can require interpretative classification decisions at the border."],"plain_english_summary":"This instrument revokes a prior tariff concession order for certain toy road/off‑road vehicles and replaces it with two new tariff concession orders that reclassify those toys under different tariff subheadings. Importers of these toys are affected because the applicable tariff codes and the Schedule 4 concession item change; the action is taken by a delegate under s.269SD(2) of the Customs Act 1901 and takes effect on 1 January 2007."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-668a-tariff-concession-orders-0614722-and-0614723","history":"/api/acts/tariff-concession-revocation-order-hs2007-668a-tariff-concession-orders-0614722-and-0614723/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-668a-tariff-concession-orders-0614722-and-0614723/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-668a-tariff-concession-orders-0614722-and-0614723/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-668a-tariff-concession-orders-0614722-and-0614723/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-668a-tariff-concession-orders-0614722-and-0614723/documents"}}