{"id":"F2007L03440","name":"Tariff Concession Revocation Order HS2007/696A - Tariff Concession Order 0614676","slug":"tariff-concession-revocation-order-hs2007-696a-tariff-concession-order-0614676","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69564,"registerId":"commonwealth-F2007L03440-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/696A - Tariff Concession Order 0614676","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 9904184 made on 18.06.99, 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<table cellspacing=\"0\" cellpadding=\"0\" style=\"width:526.75pt; border-collapse:collapse\"><tbody><tr style=\"height:361.5pt\"><td colspan=\"2\" style=\"width:57.95pt; border-bottom:0.75pt solid #000000; padding:5.65pt 5.4pt 2.48pt; vertical-align:top\"><p><a id=\"TCO1\"></a><span>9503.90.99</span></p></td><td style=\"width:375.45pt; border-bottom:0.75pt solid #000000; padding:5.65pt 5.4pt 2.48pt; vertical-align:top\"><p class=\"RomanBodyText\" style=\"margin-top:0pt\"><span>TOYS, with or without accessories, being ANY of the following:</span><br><span></span><span>(a)</span><span> </span><span>electrically or mechanically operated;</span><br><span></span><span>(b)</span><span> </span><span>steering wheels;</span><br><span></span><span>(c)</span><span> </span><span>motor vehicles or craft, as follows:</span><br><span></span><span>(i) cars, trucks or other wheeled or tracked toys;</span><br><span></span><span>(ii) sleds or sleighs;</span><br><span></span><span>(iii) air or space;</span><br><span></span><span>(iv) ice, snow or water;</span><br><span></span><span>(v) carriages, trailers or other wheeled toys,</span><br><span></span><span>but NOT including ANY of the following:</span><br><span></span><span>(i) wooden pull or push along carts;</span><br><span></span><span>(ii) vehicles made from wooden blocks, with wooden or</span><br><span></span><span>plastic wheels;</span><br><span></span><span>(iii) wooden trains with wooden or plastic wheels;</span><br><span></span><span>(iv) plastic dump trucks;</span><br><span></span><span>(v) plastic vehicles OTHER THAN those with moveable</span><br><span></span><span>road wheels or steering wheels;</span><br><span></span><span>(vi) vehicles made from non-toxic plastic foam;</span><br><span></span><span>(vii) planes OTHER THAN those with moveable wheels or</span><br><span></span><span>flaps;</span><br><span></span><span>(viii) yachts or plastic boats OTHER THAN those with</span><br><span></span><span>moveable steering wheels or rudders;</span><br><span></span><span>(d)</span><span> </span><span>household appliances, but NOT including those made from wood;</span><br><span></span><span>(e)</span><span> </span><span>inflatable, but NOT including:</span><br><span></span><span>(i) bouncing ride on type;</span><br><span></span><span>(ii) balloons;</span><br><span></span><span>(iii) balls;</span><br><span></span><span>(f)</span><span> </span><span>balls, but NOT including inflatable or foam balls;</span><br><span></span><span>(g)</span><span> </span><span>jack in box;</span><br><span></span><span>(h)</span><span> </span><span>doll\"s houses or furniture, but NOT including those made</span><br><span></span><span>of wood;</span><br><span></span><span>(i)</span><span> </span><span>wallets, purses or handbags;</span><br><span></span><span>(j)</span><span> </span><span>clothing accessories, being wands, laces, buttons or</span><br><span></span><span>umbrellas;</span><br><span></span><span>(k)</span><span> </span><span>garages;</span><br><span></span><span>(l)</span><span> </span><span>road or railway track, but NOT including road or traffic</span><br><span></span><span>signs of wood;</span><br><br><span></span><span>(Continued on next page)</span></p></td><td style=\"width:60.1pt; border-bottom:0.75pt solid #000000; padding:5.65pt 5.4pt 2.48pt; vertical-align:top\"><p style=\"text-align:center\"><span>50</span></p><p style=\"text-align:center\"><span>31.12.06</span></p></td><td style=\"border-bottom:0.75pt solid #000000; vertical-align:top\"></td></tr><tr><td style=\"border-top:0.75pt solid #000000; vertical-align:top\"></td><td colspan=\"4\" style=\"width:511.7pt; border:0.75pt solid #000000; padding:8.12pt 6.72pt 5.28pt; vertical-align:top\"><p class=\"Published\" style=\"margin-top:12pt; margin-bottom:6pt\"><span style=\"font-family:'Courier New', monospace\">This is page 1 of 6 Pages of the instrument.</span></p><p class=\"Published\"><span style=\"width:316.77pt; display:inline-block\"></span><span style=\"font-family:'Courier New', monospace\">..Robert Crawford......................</span></p><p><span>Dated 20 June 2007</span><span style=\"width:230.36pt; display:inline-block\"> </span><span>Delegate of the Chief Executive Officer</span></p><p class=\"Footer\"><span></span></p></td></tr><tr style=\"height:0pt\"><td style=\"width:0.85pt\"></td><td style=\"width:67.9pt\"></td><td style=\"width:386.25pt\"></td><td style=\"width:70.9pt\"></td><td style=\"width:0.85pt\"></td></tr></tbody></table>\n```\n\nRevocation Instrument HS2007/696A\n\n  \nTABLE A\n\n| Description of Goods including theCustoms Tariff Classification | Schedule 4 Item Number. Last date of effect |\n| --------------------------------------------------------------- | ------------------------------------------- |\n\n```html\n<table cellspacing=\"0\" cellpadding=\"0\" style=\"width:526.75pt; border-collapse:collapse\"><tbody><tr style=\"height:550.5pt\"><td colspan=\"2\" style=\"width:57.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:5.28pt 5.4pt 2.48pt; vertical-align:top\"><p><span></span></p></td><td style=\"width:375.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:5.28pt 5.4pt 2.48pt; vertical-align:top\"><p class=\"RomanBodyText\" style=\"margin-top:0pt\"><span></span></p><p class=\"RomanBodyText\" style=\"margin-top:0pt\"><span></span><span>(Continued from previous page)</span></p><p class=\"RomanBodyText\" style=\"margin-top:0pt\"><br><span></span><span>(m)</span><span> </span><span>household furniture, but NOT including desks, tables or</span><br><span></span><span>chairs of wood;</span><br><span></span><span>(n)</span><span> </span><span>buildings, gardens or farms, but NOT including ANY of the</span><br><span></span><span>following:</span><br><span></span><span>(i) wooden playhouses or cubby houses;</span><br><span></span><span>(ii) wooden petrol stations or parking stations;</span><br><span></span><span>(iii) wooden garages;</span><br><span></span><span>(o)</span><span> </span><span>drawing boards, erasable;</span><br><span></span><span>(p)</span><span> </span><span>building, educational or puzzle, but NOT including clip</span><br><span></span><span>together shapes;</span><br><span></span><span>(q)</span><span> </span><span>video recorders, cameras, projectors or viewfinders;</span><br><span></span><span>(r)</span><span> </span><span>reel cards;</span><br><span></span><span>(s)</span><span> </span><span>cot, including teethers, crib exercisers, rattles,</span><br><span></span><span>jingles or mirrors;</span><br><span></span><span>(t)</span><span> </span><span>knitting, art, craft, educational or activity;</span><br><span></span><span>(u)</span><span> </span><span>puzzles or games of skill;</span><br><span></span><span>(v)</span><span> </span><span>combat, including guns, swords or armaments;</span><br><span></span><span>(w)</span><span> </span><span>sporting, but NOT including ANY of the following:</span><br><span></span><span>(i) inflatable balls;</span><br><span></span><span>(ii) hoops;</span><br><span></span><span>(iii) skipping ropes;</span><br><span></span><span>(iv) kites;</span><br><span></span><span>(v) toxic foam balls;</span><br><span></span><span>(x)</span><span> </span><span>binoculars or telescopes;</span><br><span></span><span>(y)</span><span> </span><span>tools, but NOT including plastic rakes or plastic spades;</span><br><span></span><span>(z)</span><span> </span><span>food, with or without basket or container;</span><br><span></span><span>(aa) bags or boxes, travel, jewellery or cosmetic;</span><br><span></span><span>(ab) key rings;</span><br><span></span><span>(ac) throwing or projectile, but NOT including inflatable or toxic</span><br><span></span><span>foam balls;</span><br><span></span><span>(ad) squeeze;</span><br><span></span><span>(ae) spinning;</span><br><span></span><span>(af) castles, including those having magic themes, with or without</span><br><span></span><span>representations of human ornon human forms;</span><br><span></span><span>(ag) hair appliances and refills;</span><br><span></span><span>(ah) activity mirrors;</span><br><span></span><span>(ai) drawing or tracing, with or without stencils;</span><br><span></span><span>(aj) puppets;</span><br><span></span><span>(ak) balls with animal head shapes, non-inflatable;</span><br><span></span><span>(al) light or sound emitting;</span><br><span></span><span>(am) communication;</span><br><span></span><span>(an) playground floor mats;</span><br><span></span><span>(ao) magnetic shapes;</span><br><span></span><span>(ap) globes;</span><br><span></span><span>(aq) beach, but NOT including buckets and spades;</span><br><span></span><span>(ar) yo yos;</span><br><span></span><span>(as) headgear, masks, glasses or noses;</span><br><span></span><span>(at) ride on, but NOT including inflatable type;</span><br><span></span><span>(au) cash registers, play money or money boxes;</span><br><span></span><span>(av) glow;</span><br><span></span><span>(aw) horror;</span><br><span></span><span>(ax) tattoos;</span><br><span></span><span>(ay) scientific instruments;</span><br><span></span><span>(az) moulds;</span><br><br><span></span><span>(Continued on next page)</span></p><p class=\"RomanBodyText\"><span></span></p></td><td style=\"width:60.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:5.28pt 5.4pt 2.48pt; vertical-align:top\"><p style=\"text-align:center\"><span></span></p></td><td style=\"border-bottom:0.75pt solid #000000; vertical-align:top\"></td></tr><tr><td style=\"border-top:0.75pt solid #000000; vertical-align:top\"></td><td colspan=\"4\" style=\"width:511.7pt; border:0.75pt solid #000000; padding:8.12pt 6.72pt 5.28pt; vertical-align:top\"><p class=\"Published\" style=\"margin-top:12pt; margin-bottom:6pt\"><span style=\"font-family:'Courier New', monospace\">This is page 2 of 6 Pages of the instrument.</span></p><p class=\"Published\"><span style=\"width:316.77pt; display:inline-block\"></span><span style=\"font-family:'Courier New', monospace\">..Robert Crawford......................</span></p><p><span>Dated 20 June 2007</span><span style=\"width:230.36pt; display:inline-block\"> </span><span>Delegate of the Chief Executive Officer</span></p><p class=\"Footer\"><span></span></p></td></tr><tr style=\"height:0pt\"><td style=\"width:0.85pt\"></td><td style=\"width:67.9pt\"></td><td style=\"width:386.25pt\"></td><td style=\"width:70.9pt\"></td><td style=\"width:0.85pt\"></td></tr></tbody></table>\n```\n\nRevocation Instrument HS2007/696A\n\n  \nTABLE A\n\n| Description of Goods including theCustoms Tariff Classification | Schedule 4 Item Number. Last date of effect |\n| --------------------------------------------------------------- | ------------------------------------------- |\n\n|     | (Continued from previous page)(ba) stickers or cut outs;(bb) stamps;(bc) peg boards;(bd) adventure;(be) pencil toppers;(bf) zipper pulls;(bg) magic;(bh) water tanks or underwater creatures;(bi) ghost figures whether or not including coffins, TV\"s,treasure chests, toilets or vacuum cleaners;(bj) imitation human parts;(bk) garden tools, but NOT including plastic rakes or plasticspades;(bl) learning to drive;(bm) watches or clocks;(bn) sunglasses;(bo) badges;(bp) shapes or sequins;(bq) glitter;(br) household utensils;(bs) marbles;(bt) stuffed or plush;(bu) activity, non-wooden, with moveable parts;(bv) bath toys, but NOT including plastic boats or planes,OTHER THAN those with moveable parts(bw) rattles;(bx) water pistols or guns;(by) kaleidoscopes;(bz) machinery being of lifting, elevating, materials processing,materials handling machinery, not being wheeled or trackedvehicles;(ca) counting frames;(cb) playground equipment;(cc) jewelleryOp. 25.07.97 - TC 9904184 |     |\n| --- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 3 of 6 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/696A\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<table cellspacing=\"0\" cellpadding=\"0\" style=\"width:526.75pt; border-collapse:collapse\"><tbody><tr style=\"height:515.25pt\"><td colspan=\"2\" style=\"width:57.95pt; border-bottom:0.75pt solid #000000; padding:5.65pt 5.4pt 2.48pt; vertical-align:top\"><p><span>9503.00.99</span></p><p><span></span></p></td><td style=\"width:375.45pt; border-bottom:0.75pt solid #000000; padding:5.65pt 5.4pt 2.48pt; vertical-align:top\"><p class=\"RomanBodyText\" style=\"margin-top:0pt\"><span>TOYS, with or without accessories, being ANY of the following:</span><br><span></span><span>(a)</span><span> </span><span>electrically or mechanically operated;</span><br><span></span><span>(b)</span><span> </span><span>steering wheels;</span><br><span></span><span>(c)</span><span> </span><span>motor vehicles or craft, as follows:</span><br><span></span><span>(i) cars, trucks or other wheeled or tracked toys;</span><br><span></span><span>(ii) sleds or sleighs;</span><br><span></span><span>(iii) air or space;</span><br><span></span><span>(iv) ice, snow or water;</span><br><span></span><span>(v) carriages, trailers or other wheeled toys,</span><br><span></span><span>but NOT including ANY of the following:</span><br><span></span><span>(i) wooden pull or push along carts;</span><br><span></span><span>(ii) vehicles made from wooden blocks, with wooden or</span><br><span></span><span>plastic wheels;</span><br><span></span><span>(iii) wooden trains with wooden or plastic wheels;</span><br><span></span><span>(iv) plastic dump trucks;</span><br><span></span><span>(v) plastic vehicles OTHER THAN those with moveable</span><br><span></span><span>road wheels or steering wheels;</span><br><span></span><span>(vi) vehicles made from non-toxic plastic foam;</span><br><span></span><span>(vii) planes OTHER THAN those with moveable wheels or</span><br><span></span><span>flaps;</span><br><span></span><span>(viii) yachts or plastic boats OTHER THAN those with</span><br><span></span><span>moveable steering wheels or rudders;</span><br><span></span><span>(d)</span><span> </span><span>household appliances, but NOT including those made from wood;</span><br><span></span><span>(e)</span><span> </span><span>inflatable, but NOT including:</span><br><span></span><span>(i) bouncing ride on type;</span><br><span></span><span>(ii) balloons;</span><br><span></span><span>(iii) balls;</span><br><span></span><span>(f)</span><span> </span><span>balls, but NOT including inflatable or foam balls;</span><br><span></span><span>(g)</span><span> </span><span>jack in box;</span><br><span></span><span>(h)</span><span> </span><span>doll\"s houses or furniture, but NOT including those made</span><br><span></span><span>of wood;</span><br><span></span><span>(i)</span><span> </span><span>wallets, purses or handbags;</span><br><span></span><span>(j)</span><span> </span><span>clothing accessories, being wands, laces, buttons or</span><br><span></span><span>umbrellas;</span><br><span></span><span>(k)</span><span> </span><span>garages;</span><br><span></span><span>(l)</span><span> </span><span>road or railway track, but NOT including road or traffic</span><br><span></span><span>signs of wood;</span><br><span></span><span>(m)</span><span> </span><span>household furniture, but NOT including desks, tables or</span><br><span></span><span>chairs of wood;</span><br><span></span><span>(n)</span><span> </span><span>buildings, gardens or farms, but NOT including ANY of the</span><br><span></span><span>following:</span><br><span></span><span>(i) wooden playhouses or cubby houses;</span><br><span></span><span>(ii) wooden petrol stations or parking stations;</span><br><span></span><span>(iii) wooden garages;</span><br><span></span><span>(o)</span><span> </span><span>drawing boards, erasable;</span><br><span></span><span>(p)</span><span> </span><span>building, educational or puzzle, but NOT including clip</span><br><span></span><span>together shapes;</span><br><span></span><span>(q)</span><span> </span><span>video recorders, cameras, projectors or viewfinders;</span><br><span></span><span>(r)</span><span> </span><span>reel cards;</span><br><span></span><span>(s)</span><span> </span><span>cot, including teethers, crib exercisers, rattles,</span><br><span></span><span>jingles or mirrors;</span><br><span></span><span>(t)</span><span> </span><span>knitting, art, craft, educational or activity;</span><br><span></span><span>(u)</span><span> </span><span>puzzles or games of skill;</span><br><span></span><span>(v)</span><span> </span><span>combat, including guns, swords or armaments;</span><br><br><span></span><span>(Continued on next page)</span></p></td><td style=\"width:60.1pt; border-bottom:0.75pt solid #000000; padding:5.65pt 5.4pt 2.48pt; vertical-align:top\"><p style=\"text-align:center\"><span>50</span></p></td><td style=\"border-bottom:0.75pt solid #000000; vertical-align:top\"></td></tr><tr><td style=\"border-top:0.75pt solid #000000; vertical-align:top\"></td><td colspan=\"4\" style=\"width:511.7pt; border:0.75pt solid #000000; padding:8.12pt 6.72pt 5.28pt; vertical-align:top\"><p class=\"Published\" style=\"margin-top:12pt; margin-bottom:6pt\"><span style=\"font-family:'Courier New', monospace\">This is page 4 of 6 Pages of the instrument.</span></p><p class=\"Published\"><span style=\"width:316.77pt; display:inline-block\"></span><span style=\"font-family:'Courier New', monospace\">..Robert Crawford......................</span></p><p><span>Dated 20 June 2007</span><span style=\"width:230.36pt; display:inline-block\"> </span><span>Delegate of the Chief Executive Officer</span></p><p class=\"Footer\"><span></span></p></td></tr><tr style=\"height:0pt\"><td style=\"width:0.85pt\"></td><td style=\"width:67.9pt\"></td><td style=\"width:386.25pt\"></td><td style=\"width:70.9pt\"></td><td style=\"width:0.85pt\"></td></tr></tbody></table>\n```\n\nRevocation Instrument HS2007/696A\n\n  \nTABLE B\n\n| Description of Goods including theCustoms Tariff Classification | Schedule 4 Item Number Last date of effect |\n| --------------------------------------------------------------- | ------------------------------------------ |\n\n```html\n<table cellspacing=\"0\" cellpadding=\"0\" style=\"width:526.75pt; border-collapse:collapse\"><tbody><tr style=\"height:470.35pt\"><td colspan=\"2\" style=\"width:57.95pt; border-top:0.75pt solid #000000; padding:5.28pt 5.4pt 2.85pt; vertical-align:top\"><p><span>9503.00.99</span></p></td><td style=\"width:375.45pt; border-top:0.75pt solid #000000; padding:5.28pt 5.4pt 2.85pt; vertical-align:top\"><p class=\"RomanBodyText\" style=\"margin-top:0pt\"><span></span><span>(Continued from previous page)</span><br><br><span></span><span>(x)</span><span> </span><span>binoculars or telescopes;</span><br><span></span><span>(y)</span><span> </span><span>tools, but NOT including plastic rakes or plastic spades;</span><br><span></span><span>(w)</span><span> </span><span>sporting, but NOT including ANY of the following:</span><br><span></span><span>(i) inflatable balls;</span><br><span></span><span>(ii) hoops;</span><br><span></span><span>(iii) skipping ropes;</span><br><span></span><span>(iv) kites;</span><br><span></span><span>(v) toxic foam balls;</span><br><span></span><span>(z)</span><span> </span><span>food, with or without basket or container;</span><br><span></span><span>(aa) bags or boxes, travel, jewellery or cosmetic;</span><br><span></span><span>(ab) key rings;</span><br><span></span><span>(ac) throwing or projectile, but NOT including inflatable or toxic</span><br><span></span><span>foam balls;</span><br><span></span><span>(ad) squeeze;</span><br><span></span><span>(ae) spinning;</span><br><span></span><span>(af) castles, including those having magic themes, with or without</span><br><span></span><span>representations of human ornon human forms;</span><br><span></span><span>(ag) hair appliances and refills;</span><br><span></span><span>(ah) activity mirrors;</span><br><span></span><span>(ai) drawing or tracing, with or without stencils;</span><br><span></span><span>(aj) puppets;</span><br><span></span><span>(ak) balls with animal head shapes, non-inflatable;</span><br><span></span><span>(al) light or sound emitting;</span><br><span></span><span>(am) communication;</span><br><span></span><span>(an) playground floor mats;</span><br><span></span><span>(ao) magnetic shapes;</span><br><span></span><span>(ap) globes;</span><br><span></span><span>(aq) beach, but NOT including buckets and spades;</span><br><span></span><span>(ar) yo yos;</span><br><span></span><span>(as) headgear, masks, glasses or noses;</span><br><span></span><span>(at) ride on, but NOT including inflatable type;</span><br><span></span><span>(au) cash registers, play money or money boxes;</span><br><span></span><span>(av) glow;</span><br><span></span><span>(aw) horror;</span><br><span></span><span>(ax) tattoos;</span><br><span></span><span>(ay) scientific instruments;</span><br><span></span><span>(az) moulds;</span><br><br><span></span><span>(Continued on next page)</span></p><p class=\"RomanBodyText\"><span></span></p></td><td style=\"width:60.1pt; border-top:0.75pt solid #000000; padding:5.28pt 5.4pt 2.85pt; vertical-align:top\"><p style=\"text-align:center\"><span>50</span></p></td><td style=\"border-bottom:0.75pt solid #000000; vertical-align:top\"></td></tr><tr><td style=\"vertical-align:top\"></td><td colspan=\"4\" style=\"width:511.7pt; border:0.75pt solid #000000; padding:8.12pt 6.72pt 5.28pt; vertical-align:top\"><p class=\"Published\" style=\"margin-top:12pt; margin-bottom:6pt\"><span style=\"font-family:'Courier New', monospace\">This is page 5 of 6 Pages of the instrument.</span></p><p class=\"Published\"><span style=\"width:316.77pt; display:inline-block\"></span><span style=\"font-family:'Courier New', monospace\">..Robert Crawford......................</span></p><p><span>Dated 20 June 2007</span><span style=\"width:230.36pt; display:inline-block\"> </span><span>Delegate of the Chief Executive Officer</span></p><p class=\"Footer\"><span></span></p></td></tr><tr style=\"height:0pt\"><td style=\"width:0.85pt\"></td><td style=\"width:67.9pt\"></td><td style=\"width:386.25pt\"></td><td style=\"width:70.9pt\"></td><td style=\"width:0.85pt\"></td></tr></tbody></table>\n```\n\nRevocation Instrument HS2007/696A\n\n  \nTABLE B\n\n| Description of Goods including theCustoms Tariff Classification | Schedule 4 Item Number Last date of effect |\n| --------------------------------------------------------------- | ------------------------------------------ |\n\n| 9503.00.99 | (Continued from previous page)(ba) stickers or cut outs;(bb) stamps;(bc) peg boards;(bd) adventure;(be) pencil toppers;(bf) zipper pulls;(bg) magic;(bh) water tanks or underwater creatures;(bi) ghost figures whether or not including coffins, TV\"s,treasure chests, toilets or vacuum cleaners;(bj) imitation human parts;(bk) garden tools, but NOT including plastic rakes or plasticspades;(bl) learning to drive;(bm) watches or clocks;(bn) sunglasses;(bo) badges;(bp) shapes or sequins;(bq) glitter;(br) household utensils;(bs) marbles;(bt) stuffed or plush;(bu) activity, non-wooden, with moveable parts;(bv) bath toys, but NOT including plastic boats or planes,OTHER THAN those with moveable parts(bw) rattles;(bx) water pistols or guns;(by) kaleidoscopes;(bz) machinery being of lifting, elevating, materials processing,materials handling machinery, not being wheeled or trackedvehicles;(ca) counting frames;(cb) playground equipment;(cc) jewelleryOp. 01.01.07 - TC 0614676 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 6 of 6 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/696A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This instrument maintains the same substantive scope as the original 1999 order. The changes are technical: updating the tariff classification code from 9503.90.99 to 9503.00.99 (reflecting HS2007 harmonisation) while preserving the same extensive list of covered toy categories and exclusions. No material expansion or contraction of product coverage is evident."},"complexity_factors":["Extensive nested exclusions throughout — many categories include 'but NOT including' sub-lists (e.g., 8 exclusions for motor vehicles alone)","52 separate alphabetical categories of toys (a through cc), each with potential sub-conditions","Cross-references to external legislation: Customs Act 1901 (section 269SD), Customs Tariff Act 1995 (Schedule 4, Part III)","Technical tariff classification codes (9503.90.99 vs 9503.00.99) that determine duty rates","Effective date mechanics — revocation and replacement orders operate with the same date but different operational periods","Dense tabular format with HTML table markup in source, making parsing difficult"],"plain_english_summary":"This Order revokes Tariff Concession Order 9904184 (from 1999) effective 1 Jan 2007 and replaces it with Tariff Concession Order 0614676 from the same date. It preserves duty concessions for broadly the same range of toys but updates their customs tariff classification.\n\nImporters continue to receive reduced or zero duty on covered toys, though certain items (e.g. some wooden or non-moving plastic toys and inflatables) remain excluded."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The instrument appears to be an administrative re-issue rather than a substantive change. It revokes an earlier Tariff Concession Order and replaces it with a new order that largely reproduces the same detailed list of toys and exclusions, while updating the customs tariff classification from 9503.90.99 to 9503.00.99 and issuing a new TCO number. There is no clear expansion or narrowing of the enumerated goods set in the text provided; the primary effect is a reclassification and administrative continuity of the concession from 1 January 2007."},"complexity_factors":["Single legal mechanism (revocation and re-issue) under s269SD(2) — low structural complexity","Long, highly detailed product description with numerous enumerated subclauses and exclusions (labels a–cc) — increases interpretive complexity","Change of tariff classification code (from 9503.90.99 to 9503.00.99) requiring administrative updates","Cross-reference to Schedule 4, Part III, Item Number 50 of the Customs Tariff Act 1995 — limited external dependency","Document length: 6 pages of text reproducing the long descriptive list — raises reading effort though not legal branching logic","Clear effective dates (old last date 31.12.06; new effective 01.01.07) — reduces temporal ambiguity"],"plain_english_summary":"**What this instrument does (mechanics)**\n\n- It formally revokes an earlier Tariff Concession Order (TCO No. 9904184) and replaces it with a new Tariff Concession Order (TCO No. 0614676).\n- The legal authority for the action is section 269SD(2) of the Customs Act 1901 (a delegate of the Chief Executive Officer may revoke and remake TCOs).\n- The revocation takes effect from 1 January 2007 (the earlier TCO’s last date of effect is recorded as 31 December 2006).\n- The replacement TCO covers substantially the same list of toys (detailed, enumerated descriptions and exclusions) but records those goods under a different customs tariff classification (changed from 9503.90.99 to 9503.00.99) and operates with Schedule 4, Part III, Item Number 50 of the Customs Tariff Act 1995.\n\n**Who it affects**\n\n- Importers, customs brokers and freight handlers who import the specified categories of toys into Australia and who rely on Tariff Concession Orders to obtain concessional (reduced or zero) customs duty treatment.\n- Manufacturers, distributors and retailers who source those toys from overseas may be affected indirectly if changes alter duty treatment or administrative compliance costs.\n- The Australian Customs administration, which enforces tariff classification and processes concession claims.\n\n**Why it matters (official purpose-claim, then practical effects and trade-offs)**\n\n- Official purpose-claim: the instrument replaces an existing concession order with a new order covering the same goods so that the concession continues to apply from 1 January 2007. This is mainly an administrative re-issue to reflect an updated tariff classification and a new order number (TCO 0614676).\n\n- Practical effect and what to watch for:\n  - Import documentation and concession claims must reference the new TCO number and the new tariff classification (9503.00.99) from 1 January 2007. If importers continue to use the old TCO or old code after that date, their claims could be rejected.\n  - The substance of the goods covered appears largely unchanged (the instrument reproduces the detailed product description and many exclusions). Therefore there is no clear substantive broadening or narrowing of the concession’s scope in the text provided — the main change is administrative (tariff classification and issuance of a new order).\n\n**Costs, incentives, and trade-offs**\n\n- Who pays: any net change in customs duty (if there were one) falls on importers and ultimately consumers; administrative compliance costs (paperwork, re-filing, systems updates) fall on importers, brokers and customs staff.\n- Incentives and behaviour: importers are incentivised to update their classification and paperwork to match the new TCO to continue claiming the concession. Misclassification risk or delay could lead to additional duty assessments or processing delays.\n- Implementation risks and compliance burden: the instrument is mechanically simple but operationally requires systems and process updates (ERP/ERP customs codes, declarations, broker instructions). There is a modest risk of disputes over whether a specific toy variant falls within the enumerated descriptions and exclusions; that risk is inherent where long item lists and exclusions are used.\n- Bureaucratic discretion and legal mechanism: the delegate exercises statutory power to revoke and remake TCOs under s269SD(2). The instrument does not create new discretionary tests for importers, but customs officers retain their normal role in applying tariff classification rules and assessing whether particular goods meet the descriptive criteria.\n\n**Concrete actions for affected parties**\n\n- Importers and brokers should check and update their classification codes and concession references to TCO 0614676 (9503.00.99) for shipments on or after 1 January 2007.\n- Keep the detailed product description and exclusions on hand when making claims — specific models or items may require interpretation against the list.\n\n(References in instrument: revokes TCO No. 9904184; makes TCO 0614676; authority: s269SD(2) Customs Act 1901; applies item in Part III of Schedule 4 to the Customs Tariff Act 1995, Item Number 50.)"},"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-hs2007-696a-tariff-concession-order-0614676","history":"/api/acts/tariff-concession-revocation-order-hs2007-696a-tariff-concession-order-0614676/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-696a-tariff-concession-order-0614676/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-696a-tariff-concession-order-0614676/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-696a-tariff-concession-order-0614676/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-696a-tariff-concession-order-0614676/documents"}}