{"id":"F2007L02853","name":"Tariff Concession Revocation Order HS2007/700A - Tariff Concession Order 0614680","slug":"tariff-concession-revocation-order-hs2007-700a-tariff-concession-order-0614680","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":169634,"registerId":"commonwealth-F2007L02853-current","compilationNumber":null,"startDate":"2026-04-04","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/700A - Tariff Concession Order 0614680","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 0409135 made on 15.11.04, 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, REPLICA, being ANY of the following:(a) lifter;(b) digger, excavator, grader;(c) driller, borer;(d) bulldozer;(e) tamperOp. 07.09.04 - TC 0409135 | 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 HS2007/700A\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, REPLICA, being ANY of the following:(a) lifter;(b) digger, excavator, grader;(c) driller, borer;(d) bulldozer;(e) tamperOp. 01.01.07 - TC 0614680 | 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 HS2007/700A","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 instrument maintains the same scope as its predecessor. It is a technical administrative update that revokes and replaces an existing tariff concession for the exact same goods (replica toy construction vehicles). The scope has not expanded beyond the original intent of granting duty concessions on these specific toys."},"complexity_factors":["Very short instrument (2 pages)","Only 2 defined elements: the revoked order number and the new order number","Simple tabular structure with clear Column 1/Column 2 format","No nested exceptions or conditional logic — straightforward revocation and replacement","Single cross-reference to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4","Minimal legislative text — mostly descriptive goods classification"],"plain_english_summary":"This Tariff Concession Revocation Order updates the import-duty treatment of replica toy construction equipment in Australia. It cancels the 2004 concession and replaces it with a 2007 order that moves these toys to an updated tariff classification, preserving the concession but aligning it with HS2007. It affects importers, wholesalers and potentially retail prices; it took effect 1 January 2007."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces an existing Tariff Concession Order with a new order that alters the tariff classification and attaches Schedule 4 item 50. That changes which tariff item applies to the named replica toys from the stated effective date, thereby altering the legal basis for duty treatment and who must change coding and claims at import."},"complexity_factors":["Statutory cross-reference to s269SD(2) of the Customs Act 1901 (legal authority for revocation/replacement)","Tariff nomenclature precision required (distinguishing headings 9503.90.99 vs 9503.00.99)","Effective-date coordination (revocation effective 01.01.07 with prior order having a different last date)","Administrative action by a delegate (requires reliance on departmental procedure and record-keeping)","Operational compliance tasks for importers and customs brokers (reclassifying goods and applying new Schedule 4 item)"],"plain_english_summary":"Using powers under s269SD(2) of the Customs Act 1901, a delegate revoked Tariff Concession Order 0409135 (effective 1 Jan 2007) for replica toy construction equipment and replaced it with Tariff Concession Order 0614680. The instrument changes the tariff classification from 9503.90.99 to 9503.00.99 and applies Schedule 4 item 50. Importers and customs brokers must use the new concession and tariff coding from the effective date; the delegate decided the replacement and it changes the applicable duty treatment."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-700a-tariff-concession-order-0614680","history":"/api/acts/tariff-concession-revocation-order-hs2007-700a-tariff-concession-order-0614680/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-700a-tariff-concession-order-0614680/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-700a-tariff-concession-order-0614680/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-700a-tariff-concession-order-0614680/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-700a-tariff-concession-order-0614680/documents"}}