{"id":"F2007L03337","name":"Tariff Concession Revocation Order HS2007/691A - Tariff Concession Order 0614671","slug":"tariff-concession-revocation-order-hs2007-691a-tariff-concession-order-0614671","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69236,"registerId":"commonwealth-F2007L03337-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/691A - Tariff Concession Order 0614671","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 9708270 made on 12.12.97, 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, plastic, being ANY of the following:(a) treasure chests;(b) telephones;(c) lollypop holders with pen;(d) gumball dispensersOp. 19.09.97 - TC 9708270 | 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 HS2007/691A\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, plastic, being ANY of the following:(a) treasure chests;(b) telephones;(c) lollypop holders with pen;(d) gumball dispensersOp. 01.01.07 - TC 0614671 | 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 HS2007/691A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces TCO 9708270 with TCO 0614671 effective 01.01.2007, reclassifying the listed plastic toys from tariff heading 9503.90.99 to 9503.00.99 and applying Schedule 4 item number 50. This alters which Schedule 4 concession applies to those imports and therefore changes their tariff treatment and related compliance obligations from the effective date."},"complexity_factors":["Administrative revocation and replacement mechanism under s269SD(2) of the Customs Act 1901 (legal procedural step).","Change in tariff classification codes (from 9503.90.99 to 9503.00.99) requiring customs re-coding by importers and agents.","Interaction with Part III of Schedule 4 to the Customs Tariff Act 1995 (determines concession application; item number change to 50).","Fixed effective date (01.01.07) creates a clear transition point for compliance and record-keeping.","Narrow, specific goods description increases granularity of application and potential boundary disputes over whether items fall within the list."],"plain_english_summary":"Revokes Tariff Concession Order 9708270 (effective 1 Jan 2007) and replaces it with a new Tariff Concession Order covering specified plastic toys (treasure chests, telephones, lollipop holders with pen, gumball dispensers). The change, made by a delegate under s269SD(2) of the Customs Act 1901, alters the Customs tariff classification and the Schedule 4 item that governs concession treatment.\n\nImporters of these toys are affected: the instrument changes which Schedule 4 item (item 50) applies, shifting tariff treatment and compliance obligations from the stated effective date."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative instrument maintaining the same scope—providing tariff concessions for specific plastic toys. The revocation and replacement appears to be a technical update (likely updating the Schedule 4 item number from 5031.12.06 to 50) rather than an expansion of scope. The goods description remains identical between the old and new orders."},"complexity_factors":["Very short document (2 pages)","Only 2 operative paragraphs with clear structure (revocation + replacement)","Minimal defined terms (relies on external references to Customs Act 1901 and Customs Tariff Act 1995)","Simple tabular format for goods description","No nested conditions or exceptions","Straightforward effective date mechanism"],"plain_english_summary":"A delegate (Robert Crawford) has revoked an older tariff concession order for certain imported plastic toys and replaced it with a new order effective 1 January 2007. Importers of specified items (e.g., toy telephones, treasure chests, gumball dispensers) must use the new tariff classification; the change alters the concession item number and therefore how much customs duty is payable."},"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-hs2007-691a-tariff-concession-order-0614671","history":"/api/acts/tariff-concession-revocation-order-hs2007-691a-tariff-concession-order-0614671/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-691a-tariff-concession-order-0614671/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-691a-tariff-concession-order-0614671/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-691a-tariff-concession-order-0614671/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-691a-tariff-concession-order-0614671/documents"}}