{"id":"F2007L03324","name":"Tariff Concession Revocation Order HS2007/677A - Tariff Concession Order 0614657","slug":"tariff-concession-revocation-order-hs2007-677a-tariff-concession-order-0614657","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69193,"registerId":"commonwealth-F2007L03324-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/677A - Tariff Concession Order 0614657","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 9706540 made on 13.10.97, 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| 9503.90.91 | TOYS, metal, being EITHER of the following:(a) spring coils;(b) figures, being representations of human beingsOp. 28.07.97 - TC 9706540 | 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 HS2007/677A\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 | TOYS, metal, being EITHER of the following:(a) spring coils;(b) figures, being representations of human beingsOp. 01.01.07 - TC 0614657 | 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 HS2007/677A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative instrument that maintains the same scope as the original 1997 order. It covers identical goods (metal spring toys and metal human figure toys) and appears to be a technical update to align with the 2007 Harmonized System tariff classification changes (note the classification changed from 9503.90.91 to 9503.00.91). The concession itself continues unchanged."},"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 conditions or exceptions","Straightforward tabular format for goods description","Single operative clause with clear effective date"],"plain_english_summary":"A tariff concession order from 1997 (TCO 9706540) was revoked and replaced by TCO 0614657, both effective 1 January 2007. The change preserves preferential duty treatment for certain metal toys — spring coils (e.g. Slinky) and metal human-figure toys classified at 9503.00.91.\n\nImporters, customs brokers and the Australian Border Force administering these concessions are affected."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument expressly revokes Tariff Concession Order No. 9706540 and replaces it with Tariff Concession Order No. 0614657, changing the tariff classification from 9503.90.91 (Table A) to 9503.00.91 and applying Schedule 4 item '50' (Table B). The revocation and replacement take effect from 01.01.07 (see the revocation paragraph and Tables A–B)."},"complexity_factors":["Statutory authority invoked: s.269SD(2) of the Customs Act 1901 (instrument bases revocation on this power).","Administrative action by delegate: instrument signed by a delegate of the CEO (delegation and administrative discretion present).","Tariff classification technicality: replaces classification 9503.90.91 with 9503.00.91 (requires accurate tariff coding by importers/customs brokers).","Schedule change: applies a different Schedule 4 item (Table B lists item '50' replacing the previous item in Table A), altering concession applicability.","Effective-dating and transition: revocation has effect from 01.01.07 but Table A shows a prior 'last date of effect' entry (possible clerical ambiguity requiring administrative attention).","Narrow, goods-specific scope: instrument targets a small set of goods, reducing legal breadth but increasing reliance on precise product descriptions.","Compliance burden is operational rather than large-scale: import declarations, tariff entries and record-keeping must be adjusted to the new code/item."],"plain_english_summary":"This instrument cancels an earlier tariff concession (TCO 9706540) and substitutes a new tariff concession order (TCO 0614657) for specific metal toys (spring coils and human-figure toys). It changes the customs tariff line and the Schedule 4 item that determine concession treatment. The change takes effect from 1 January 2007 and affects importers and their customs agents, who must apply the new tariff classification and schedule item when clearing those 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-hs2007-677a-tariff-concession-order-0614657","history":"/api/acts/tariff-concession-revocation-order-hs2007-677a-tariff-concession-order-0614657/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-677a-tariff-concession-order-0614657/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-677a-tariff-concession-order-0614657/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-677a-tariff-concession-order-0614657/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-677a-tariff-concession-order-0614657/documents"}}