{"id":"F2007L03071","name":"Tariff Concession Revocation Order HS2007/670A - Tariff Concession Order 0614727","slug":"tariff-concession-revocation-order-hs2007-670a-tariff-concession-order-0614727","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118389,"registerId":"commonwealth-F2007L03071-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/670A - Tariff Concession Order 0614727","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 9203992 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 | APPLIANCES, domestic toy for house and garden, but NOT including:(a) lawnmowers;(b) stovesOp. 14.04.92 - TC 9203992 | 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 HS2007/670A\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| 9503.00.99 | APPLIANCES, domestic toy for house and garden, but NOT including:(a) lawnmowers;(b) stovesOp. 01.01.07 - TC 0614727 | 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 HS2007/670A","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":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update that maintains the same scope—domestic toy appliances for house and garden. The only change is an update to the customs tariff classification code (from 9503.90 to 9503.00.99) and the concession order number. The exclusions (lawnmowers and stoves) remain identical. This appears to be a technical amendment to align with tariff classification updates rather than an expansion of scope."},"complexity_factors":["Very short document (2 pages)","Only 2 defined statutory references (Customs Act 1901, Section 269SD(2); Customs Tariff Act 1995, Schedule 4)","Simple binary structure: revocation of old order + creation of new order","No nested exceptions or conditional logic—only straightforward exclusions (lawnmowers and stoves)","Minimal cross-referencing (only to the superseded order and tariff schedule items)","Clear effective date specified"],"plain_english_summary":"This order cancels an existing tariff concession for domestic toy appliances and replaces it with a new concession that covers the same toy household and garden appliances under an updated customs classification. It affects importers, manufacturers and retailers of toy vacuums, toy kitchen sets and similar items by altering how customs duty is applied. The change took effect 1 January 2007."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"The instrument replaces an existing Tariff Concession Order (TCO 9203992) with a new TCO (0614727) effective 01.01.2007 and reclassifies the specified goods to tariff subheading 9503.00.99 with Schedule 4 Item 50. The goods' textual description remains the same, but the tariff code and concession attachment have changed, thereby altering which imports are eligible for the Schedule 4 concession and who bears duty and compliance obligations (see revocation and replacement of TCOs in the instrument; s.269SD(2) Customs Act 1901)."},"complexity_factors":["Uses revocation power under s.269SD(2) of the Customs Act 1901 (legal-technical authority)","Technical tariff reclassification (9503.90 -> 9503.00.99) affecting HS coding and duty treatment","Application of Schedule 4 Item 50 changes concession eligibility and duty liability","Retroactive/effective-date mechanics: revocation effective 01.01.2007 though instrument dated 20 June 2007","Administrative action by a delegate of the CEO concentrates decision-making discretion","Sparse explanatory text requires users to consult tariff schedules and prior TCOs for full effect","Reference to specific Tariff Concession Order numbers (9203992 replaced by 0614727) requires historic cross-checking","Table entry formatting and an unclear Table A date/code (appears as '5031.12.06') may cause interpretive uncertainty"],"plain_english_summary":"This instrument revokes Tariff Concession Order 9203992 and replaces it with Tariff Concession Order 0614727, changing the tariff classification and attaching Schedule 4 Item 50 for the described domestic appliance “toy for house and garden” effective 1 Jan 2007 (s.269SD(2), Customs Act 1901).\n\nImporters must use the new tariff code 9503.00.99 to claim the Schedule 4 concession; the change was made by a delegate of the Chief Executive Officer and therefore alters who pays duties, how goods are classified, and the compliance steps required."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-670a-tariff-concession-order-0614727","history":"/api/acts/tariff-concession-revocation-order-hs2007-670a-tariff-concession-order-0614727/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-670a-tariff-concession-order-0614727/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-670a-tariff-concession-order-0614727/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-670a-tariff-concession-order-0614727/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-670a-tariff-concession-order-0614727/documents"}}