{"id":"F2007L03322","name":"Tariff Concession Revocation Order HS2007/685A - Tariff Concession Order 0614665","slug":"tariff-concession-revocation-order-hs2007-685a-tariff-concession-order-0614665","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69186,"registerId":"commonwealth-F2007L03322-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/685A - Tariff Concession Order 0614665","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 9706434 made on 23.10.97, 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```html\n

9503.90.99

TOYS, being ANY of the following:
(a) vehicles;
(b) spinning tops;
(c) buildings NOT exceeding 70 cm height;
(d) telephones;
(e) watches;
(f) luggage;
(g) cameras;
(h) computers;
(i) masks;
(j) household appliances;
(k) mowers;
(l) electronic infra-red targets;
(m) plastic slime;
(n) flying discs;
(o) plastic springs;
(p) ride on rocking toys;
(q) nursery activity toys;
(r) sporting goods;
(s) make-up;
(t) yo-yo\"s;
(u) pull string flying toys;
(v) furniture;
(w) plastic dress-up shoes;
(x) hand or finger puppets;
(y) cash registers;
(z) play money;
(aa) weapons;
(ab) tools;
(ac) carousels;
(ad) wands;
(ae) binoculars;
(af) sound equipment;
(ag) robots;
(ah) liquid illusion feeding bottles;
(ai) clocks,

(Continued on next page)

50

31.12.06

This is page 1 of 4 Pages of the instrument.

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

Dated 20 June 2007 Delegate of the Chief Executive Officer

\n```\n\nRevocation Instrument HS2007/685A\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| | (Continued from previous page)but NOT including ANY of the following:(i) wooden pull or push carts;(ii) beads or frames;(iii) playhouses or cubbyhouses over 70 cm in height;(iv) vehicles made of wooden blocks with wooden or plasticwheels;(v) wooden household appliances;(vi) wooden stoves;(vii) garden tools;(viii) desks, tables or chairs;(ix) wooden petrol stations or parking stations;(x) wooden doll houses;(xi) wooden dolls house furniture;(xii) wooden garages;(xiii) balls;(xiv) hoops;(xv) kites;(xvi) yachts;(xvii) skipping ropes;(xviii) finger paints;(xix) modelling clay;(xx) musical topples;(xxi) toys made from non toxic plastic foam;(xxii) balloons;(xxiii) bouncing ride-on inflatable toysOp. 23.07.97 - TC 9706434 | |\n| --- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 4 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/685A\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```html\n

9503.00.99

TOYS, being ANY of the following:
(a) vehicles;
(b) spinning tops;
(c) buildings NOT exceeding 70 cm height;
(d) telephones;
(e) watches;
(f) luggage;
(g) cameras;
(h) computers;
(i) masks;
(j) household appliances;
(k) mowers;
(l) electronic infra-red targets;
(m) plastic slime;
(n) flying discs;
(o) plastic springs;
(p) ride on rocking toys;
(q) nursery activity toys;
(r) sporting goods;
(s) make-up;
(t) yo-yo\"s;
(u) pull string flying toys;
(v) furniture;
(w) plastic dress-up shoes;
(x) hand or finger puppets;
(y) cash registers;
(z) play money;
(aa) weapons;
(ab) tools;
(ac) carousels;
(ad) wands;
(ae) binoculars;
(af) sound equipment;
(ag) robots;
(ah) liquid illusion feeding bottles;
(ai) clocks,

(Continued on next page)

50

This is page 3 of 4 Pages of the instrument.

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

Dated 20 June 2007 Delegate of the Chief Executive Officer

\n```\n\nRevocation Instrument HS2007/685A\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| | (Continued from previous page)but NOT including ANY of the following:(i) wooden pull or push carts;(ii) beads or frames;(iii) playhouses or cubbyhouses over 70 cm in height;(iv) vehicles made of wooden blocks with wooden or plasticwheels;(v) wooden household appliances;(vi) wooden stoves;(vii) garden tools;(viii) desks, tables or chairs;(ix) wooden petrol stations or parking stations;(x) wooden doll houses;(xi) wooden dolls house furniture;(xii) wooden garages;(xiii) balls;(xiv) hoops;(xv) kites;(xvi) yachts;(xvii) skipping ropes;(xviii) finger paints;(xix) modelling clay;(xx) musical topples;(xxi) toys made from non toxic plastic foam;(xxii) balloons;(xxiii) bouncing ride-on inflatable toysOp. 01.01.07 - TC 0614665 | |\n| --- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 4 of 4 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/685A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces the earlier TCO with a new TCO that keeps the same product descriptions and exclusions but moves those goods from tariff heading 9503.90.99 to 9503.00.99 and records a new TCO number and effective date. Substantive coverage of listed items and exclusions remains the same; the technical scope change is the tariff classification and formal instrument replacement."},"complexity_factors":["Legal authority: revocation performed under s.269SD(2) of the Customs Act 1901 (instrument header) — requires administrative action by a delegate.","Tariff reclassification: instrument replaces tariff heading 9503.90.99 (TABLE A) with 9503.00.99 (TABLE B), a technical change that determines which Schedule 4 item applies.","Detailed product descriptions: long enumerated list of included toys plus an extensive list of specific exclusions spread across multiple pages, increasing classification and compliance difficulty for importers and officers.","Effective date / transitional effect: Revocation takes effect from 01.01.07 (stated in paragraph (a)), requiring importers to apply the new TCO from that date.","Administrative discretion and recordkeeping: decision recorded as made by a delegate (Robert Crawford), creating a clear administrative provenance but requiring exporters/importers to track instrument numbers (9706434 → 0614665).","Compliance burden: importers and brokers must determine whether particular goods fall within the broad descriptive phrases (eg 'household appliances', 'sporting goods', 'robots') or within the listed exclusions.","Enforcement dependency: practical application depends on customs classification practice at time of clearance — potential for disputes over borderline goods."],"plain_english_summary":"This instrument cancels an earlier Tariff Concession Order and replaces it with a new one effective 1 January 2007. Mechanically it reissues the same detailed list of toys (with many specified exclusions) under a different customs tariff heading so that Schedule 4, Item 50 applies to those goods. Importers and customs agents are affected because the change alters the tariff classification that determines concessional treatment and the compliance steps needed at import clearance."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The legislation maintains its original scope. This is a technical amendment to update the tariff classification code from 9503.90.99 to 9503.00.99 following the 2007 Harmonized System revision. The substantive coverage (which toys receive concessional treatment and which are excluded) remains identical between the revoked and replacement orders."},"complexity_factors":["Single-purpose instrument with straightforward structure (revocation + replacement)","No nested conditional logic or cross-referencing beyond basic statutory citations (Customs Act 1901, Customs Tariff Act 1995)","Extensive but simple enumerated lists (38 included toy categories, 23 excluded categories)","Minimal defined terms — relies on ordinary meaning of goods descriptions","Administrative in nature — essentially updating a tariff code reference from HS1996/2002 to HS2007 nomenclature","4 pages total with substantial repetition between Table A (old) and Table B (new)"],"plain_english_summary":"This Order revokes an earlier 1997 tariff concession for certain toys (effective 1 Jan 2007) and replaces it with a new Tariff Concession Order from the same date. It preserves the same scope and exclusions but updates the customs tariff classification to align with HS2007. Importers, customs brokers and freight forwarders are affected — the change preserves concessional duty treatment under the updated classification, preventing unexpected duty increases."},"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-hs2007-685a-tariff-concession-order-0614665","history":"/api/acts/tariff-concession-revocation-order-hs2007-685a-tariff-concession-order-0614665/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-685a-tariff-concession-order-0614665/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-685a-tariff-concession-order-0614665/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-685a-tariff-concession-order-0614665/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-685a-tariff-concession-order-0614665/documents"}}