{"id":"F2007L03333","name":"Tariff Concession Revocation Order HS2007/690A - Tariff Concession Order 0614670","slug":"tariff-concession-revocation-order-hs2007-690a-tariff-concession-order-0614670","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69224,"registerId":"commonwealth-F2007L03333-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/690A - Tariff Concession Order 0614670","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 9707703 made on 14.11.97, 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, with or without accessories, being ANY of the following:(a) engines or motors, non-electric;(b) umbrellas;(c) drilling, boring or excavatingOp. 02.09.97 - TC 9707703 | 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 HS2007/690A\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, with or without accessories, being ANY of the following:(a) engines or motors, non-electric;(b) umbrellas;(c) drilling, boring or excavatingOp. 01.01.07 - TC 0614670 | 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 HS2007/690A","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":"The legislation maintains its original narrow scope — updating a specific tariff concession for specific toy parts. There is no expansion beyond the original purpose of granting duty concessions for these particular goods."},"complexity_factors":["Very short document (2 pages)","Only 2 operative paragraphs with clear (a) and (b) structure","Minimal defined terms — relies on external references to Customs Tariff Act 1995 and Customs Act 1901 without defining them","Simple tabular format for goods descriptions","No nested conditions or exceptions — straightforward revocation and replacement","Single cross-reference to section 269SD(2) of the Customs Act 1901"],"plain_english_summary":"This Tariff Concession Revocation Order revokes Tariff Concession Order 9707703 (from 1997) and replaces it with Order 0614670, both effective 1 January 2007. Practically, importers of specified toy parts (non-electric motors, toy umbrellas, toy drilling/excavating equipment), their brokers, and the Australian Border Force retain the same reduced/zero duty treatment under the new instrument—an administrative update to preserve continuity of the concession."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"The instrument narrows/changes tariff treatment by revoking TCO 9707703 and issuing a replacement TCO that reclassifies the same described toys from tariff subheading 9503.90.99 to 9503.00.99 and substitutes a different Schedule 4 item number (previously indicated '5031.12.06', now '50') effective 01.01.07 (see revocation paragraph; TABLE A and TABLE B). Practically, importers pay duties and follow compliance rules under the new Schedule item; the delegate exercised statutory revocation/replacement authority under s269SD(2) of the Customs Act 1901."},"complexity_factors":["Technical tariff reclassification: changes heading from 9503.90.99 to 9503.00.99 (TABLE A → TABLE B).","Schedule 4 cross-reference shift: previous item entry (shown as '5031.12.06') replaced by item '50' (TABLE A, TABLE B).","Effective-date mechanics and retroactivity: revocation has effect from 01.01.07 and the replacement is made 'in its place' from same date (revocation paragraph).","Legal authority and administrative discretion: action taken under s269SD(2) of the Customs Act 1901 by a delegate (first paragraph).","Compliance and administrative burden for importers: reclassification and new Schedule item change paperwork, tariff coding, and potential duty exposure.","Interpretation risk from terse instrument text: limited descriptive detail of goods and sparse rationale may require Customs classification decisions for borderline cases (TABLE A/B descriptions)."],"plain_english_summary":"This instrument revokes a prior Tariff Concession Order for certain toys and replaces it with a new Order that reclassifies the goods and assigns a different Schedule 4 item and effective date. It directly affects importers of the listed toys and Customs administration because the reassignment changes which tariff concession (and thus which duty outcome and compliance route) applies. The instrument is presented as an administrative update to tariff treatment; practical effects include changed eligibility for the concession and altered importer compliance and duty costs."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-690a-tariff-concession-order-0614670","history":"/api/acts/tariff-concession-revocation-order-hs2007-690a-tariff-concession-order-0614670/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-690a-tariff-concession-order-0614670/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-690a-tariff-concession-order-0614670/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-690a-tariff-concession-order-0614670/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-690a-tariff-concession-order-0614670/documents"}}