{"id":"F2007L03326","name":"Tariff Concession Revocation Order HS2007/686A - Tariff Concession Order 0614666","slug":"tariff-concession-revocation-order-hs2007-686a-tariff-concession-order-0614666","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69200,"registerId":"commonwealth-F2007L03326-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/686A - Tariff Concession Order 0614666","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 9706542 made on 07.01.98, 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| 9503.90.99 | TOYS, ACTIVITY, plastic, incorporating pop-up mechanismOp. 28.07.97 - TC 9706542 | 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 HS2007/686A\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 | TOYS, ACTIVITY, plastic, incorporating pop-up mechanismOp. 01.01.07 - TC 0614666 | 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 HS2007/686A","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 replacing one tariff concession with another for the same goods. The scope remains identical to the original 1998 order — it covers the same product category (plastic activity toys with pop-up mechanisms) and maintains the same concessional treatment. No expansion of scope has occurred."},"complexity_factors":["Very short document (2 pages)","Only 1 defined term (the goods description)","No nested conditional logic or exceptions","Single cross-reference to Customs Act 1901 and Customs Tariff Act 1995","Straightforward tabular format with clear replacement structure","No subordinate legislation or regulations referenced"],"plain_english_summary":"This Tariff Concession Revocation Order updates the customs duty treatment for plastic pop‑up activity toys imported into Australia. It revokes the 1998 concession (TCO 9706542) and reissues the concession as TCO 0614666, both effective 1 January 2007, so importers and toy businesses retain a lower duty rate (classification 9503.00.99 under Schedule 4, Item 50). The change preserves the tariff concession under updated administrative arrangements."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument alters the legal treatment of the same described goods by revoking TCO 9706542 and substituting TC 0614666 that classifies the toys under a different tariff heading (9503.90.99 -> 9503.00.99) and associates them with a different Schedule 4 item (Table A shows previous entry with a 'last date of effect'; Table B lists Schedule 4 item '50'). This is a change in scope of tariff treatment rather than removal of the concession entirely."},"complexity_factors":["Legal authority: exercise under Customs Act 1901 s.269SD(2) (delegate revocation and reissue), requiring statutory cross-reference.","Tariff reclassification: goods move from 9503.90.99 to 9503.00.99, which can change applicable rates or concession coverage.","Schedule linkage: replacement ties the goods to a different Part III, Schedule 4 item (Table B lists '50'), altering concession entitlement mechanics.","Effective-dating and transitional effect: revocation has effect from 01.01.07, requiring importers and customs to switch treatments on that date.","Administrative identifiers: reliance on instrument numbers, operation dates and 'last date of effect' entries (Tables A/B) creates precision requirements for compliance.","Delegate signature: action taken by a delegate of the CEO (document dated 20 June 2007), showing administrative discretion in timing and publication."],"plain_english_summary":"This instrument revokes Tariff Concession Order (TCO) No. 9706542 for a plastic \"activity, pop-up\" toy and replaces it with a new TCO (TC 0614666), effective 1 January 2007. Mechanically, the change moves the goods to a different tariff classification and a different Schedule 4 concession item, so importers and customs must apply the new entry from that date. It matters to importers because the new classification and Schedule 4 item determine duty treatment and administrative compliance from 01.01.07."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-686a-tariff-concession-order-0614666","history":"/api/acts/tariff-concession-revocation-order-hs2007-686a-tariff-concession-order-0614666/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-686a-tariff-concession-order-0614666/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-686a-tariff-concession-order-0614666/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-686a-tariff-concession-order-0614666/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-686a-tariff-concession-order-0614666/documents"}}