{"id":"F2007L03329","name":"Tariff Concession Revocation Order HS2007/687A - Tariff Concession Order 0614667","slug":"tariff-concession-revocation-order-hs2007-687a-tariff-concession-order-0614667","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69209,"registerId":"commonwealth-F2007L03329-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/687A - Tariff Concession Order 0614667","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 9707191 made on 07.11.97, 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| 9503.90.99 | TOYS, PET, electronic, being audio/visual response toysincorporating a visual display screenOp. 15.08.97 - TC 9707191 | 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 HS2007/687A\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, PET, electronic, being audio/visual response toysincorporating a visual display screenOp. 01.01.07 - TC 0614667 | 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 HS2007/687A","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative instrument exercising specific delegated powers under section 269SD(2) of the Customs Act 1901. It performs a straightforward revocation and replacement of a single tariff concession without expanding beyond the statutory framework for tariff concessions."},"complexity_factors":["Very short document (2 pages)","Only 2 defined statutory references (Customs Act 1901, Customs Tariff Act 1995)","Simple binary structure: revocation + replacement","No nested conditions or exceptions","Single operative section with straightforward tabular format","Minimal cross-referencing (only to specific section numbers and schedule items)"],"plain_english_summary":"This order revokes an earlier tariff concession for certain electronic pet toys with audio/visual response and display screens and replaces it with a new concession, both operating from 1 January 2007. It affects importers and businesses selling or manufacturing these toys in Australia by updating the legal concession (apparently an administrative reclassification rather than a change to the duty rate)."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces Tariff Concession Order No. 9707191 (Table A) with a new TCO (TC 0614667) (Table B), reclassifying the same-described electronic pet toys to tariff subheading 9503.00.99 and specifying Part III Schedule 4 Item 50. The goods covered remain substantively the same, so physical coverage is largely unchanged, but the tariff item applied (and thus the duty treatment and importer cost/compliance consequences) has changed. The revocation/reissue was effected by a delegate under s.269SD(2) of the Customs Act 1901."},"complexity_factors":["Legal authority: revocation/reissue performed under s.269SD(2) of the Customs Act 1901 (delegate action).","Tariff reclassification: change from 9503.90.99 (Table A) to 9503.00.99 (Table B).","Schedule 4 interaction: new TCO specifies application of Part III Schedule 4 Item 50, which alters concessional duty treatment.","Timing/effective dates: revocation effective 01.01.07 replacing an order with last effect to 31.12.06—administrative continuity considerations.","Limited substantive change to goods description but potentially material change to tariff treatment and importer cost/compliance."],"plain_english_summary":"**What this does:** This instrument revokes an existing tariff concession order for certain electronic \"pet\" toys with audio/visual displays and replaces it with a new order that reclassifies the goods under a different tariff subheading and applies Schedule 4 Item 50, effective 1 January 2007.  \n**Who it affects and why it matters:** Importers of those toys are directly affected because the change alters which concessional tariff item governs duty treatment. The action was taken by a delegate under s.269SD(2) of the Customs Act 1901."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-687a-tariff-concession-order-0614667","history":"/api/acts/tariff-concession-revocation-order-hs2007-687a-tariff-concession-order-0614667/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-687a-tariff-concession-order-0614667/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-687a-tariff-concession-order-0614667/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-687a-tariff-concession-order-0614667/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-687a-tariff-concession-order-0614667/documents"}}