Tariff Concession Revocation Order HS2007/616A - Tariff Concession Order 0614614

The instrument rests on three interlocking statutory and technical concepts as they appear in the text provided.

1. Power to revoke and remake tariff concession orders: The instrument is an exercise of the power referenced in section 269SD(2) of the Customs Act 1901. The instrument explicitly records that the delegate "revoke[s] Tariff Concession Order Number 0001832" and "make[s] in its place the Tariff Concession Orders described in TABLE B." The mechanism is administrative substitution: one specific TCO is withdrawn and another is put in its place.

2. Tariff classification change: The instrument operates by changing the tariff classification code applied to a named class of goods. Table A identifies the outgoing classification as 9503.30.90 and Table B identifies the incoming classification as 9503.00.70. The goods are described identically across the two tables, focusing on construction sets, toy or model, made of ABS and/or HVPC (high viscosity polycarbonate) plastic, with particular piece composition and assembled representations enumerated in subparagraphs. The core concept is that the descriptive definition of the goods remains, while the numeric tariff heading changes.

3. Application of Schedule 4 items under the Customs Tariff Act 1995: The instrument explicitly links the goods in Table B to an item in Part III of Schedule 4 to the Customs Tariff Act 1995 by stating that the goods "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." Column 2 in Table B records the Schedule 4 Item Number as "50." By contrast, Table A shows "5031.12.06" under its Column 2 heading, which the instrument captions "Schedule 4 Item Number Last date of effect." The instrument therefore operates by reassigning which Schedule 4 item applies to the goods, which in administrative practice determines the concession or tariff outcome for importers.

Ancillary bookkeeping concepts appear in the instrument: operation or commencement dates ("Op. 18.02.00" for the original order; "Op. 01.01.07" for the replacement) and the instrument signature and date ("Dated 20 June 2007" and signed by the CEO's delegate). The instrument also uses a clear structure of revocation followed by replacement and an explicit effective date for the revocation and the new order.

The immediate parties affected, as shown by the instrument, are importers, customs administration and any persons relying on the specific Tariff Concession Order that was revoked.

• Importers and customs brokers: Any importer who imported, or intended to import, the specified construction sets described in Column 1 of the Tables must apply the tariff classification and Schedule 4 item that applied at the time of importation. The instrument changes the applicable tariff classification from 9503.30.90 to 9503.00.70 and shifts the Schedule 4 item number from the entry recorded in Table A (captioned "5031.12.06") to the entry in Table B ("50"). The instrument states the revocation "has effect from 01.01.07." Therefore import declarations lodged on or after that date for goods that fall within the textual description will need to be consistent with the new Table B entry and the Schedule 4 item specified there.

• Businesses that manufactured or marketed the described construction sets: They face changed tariff treatment for imports into Australia where the new Schedule 4 item applies, depending on what item 50 in Part III of Schedule 4 entails. The instrument itself does not state subsidy, duty rate or concession amounts; it identifies the change in legal classification and Schedule 4 linkage.

• Customs administration and delegates: The instrument was signed by Robert Crawford "Delegate of the Chief Executive Officer" and dated 20 June 2007, showing the administrative officeholder who exercises the power under s 269SD(2) of the Customs Act 1901. Customs officers processing import entries must apply the revocation and replacement from the stated effective date.

• Persons who relied on the earlier TCO: Entities that relied on Tariff Concession Order Number 0001832 will be directly affected because that order is revoked with the stated effect date. The instrument records that the earlier order was "Op. 18.02.00 - TC 0001832" and that it is revoked effective 01.01.07.

• Record-keepers, auditors and compliance teams: They must reconcile import entries, duty assessments and any internal tax or cost accounting that referenced the prior classification and Schedule 4 item number.

The instrument’s text does not name consumers, retailers or downstream users as addressees. Its mechanism is administrative tariff classification, and therefore its practical economic effect operates primarily at the importation and customs-entry level. The instrument does not specify procedural rights such as review, appeal or refund in the text provided; it only records the revocation and the new Table B entries along with their operation and effective dates.

The instrument itself is short and administrative. It does not set out general duties or rights at length, but it creates specific legal consequences that impose de facto duties on particular actors and confirms administrative decision-making rights. The text supplies the following points.

Duties created or implicated by the instrument

• Duty to apply the correct tariff classification and Schedule 4 item on import entries from the stated effective date. The instrument expressly provides that the revocation "has effect from 01.01.07" and that the new Tariff Concession Orders "shall have effect from the date notified in paragraph (a) above." That places a clear date from which the Table B classification and Schedule 4 item number are the operative entries for the goods described.

• Duty to determine whether goods fall within the textual description. The goods are defined by composition (ABS and/or HVPC plastic) and by attributes and assembled representations (for example, "more than 50% of the pieces incorporating OR representing ANY of" specified types of pieces and "representing, when assembled, ANY of the following" enumerated categories). Importers and their agents will need to establish that a particular consignment fits that description to correctly apply the Table B entry.

• Duty on customs officials to administer the replaced order. The instrument is executed by a delegate of the Chief Executive Officer, signalling that the Customs administration has an administrative duty to implement the revocation and replacement consistent with the instrument and with the powers cited in s 269SD(2) of the Customs Act 1901.

Rights implicated by the instrument

• The instrument records an administrative power; it does not itself set out appeal, review, or refund rights. It does, however, implicitly affect the legal position on which importers could base their import entries and costings. For example, entities that had previously relied on Tariff Concession Order Number 0001832 have their position altered by the revocation effective 01.01.07. The text does not provide procedural safeguards or explicit retrospective exception language.

• The instrument demonstrates that the Chief Executive Officer, through a delegate, has the right to revoke and make Tariff Concession Orders pursuant to s 269SD(2) of the Customs Act 1901. That is a decision-right recorded in the instrument.

Limitations and lacunae in the text

• The instrument does not set out remedies, penalties, or administrative review processes. It does not advise affected parties how to obtain a ruling or how to address entries already lodged. It confines itself to revocation of a numbered TCO, the date of effect, and the making of a replacement recorded in Table B, together with the cross-reference to Part III of Schedule 4 of the Customs Tariff Act 1995.

In short, the instrument imposes practical duties on importers and customs officers to apply the new classification and Schedule 4 item from 1 January 2007 onwards, and it records the administrative right of the CEO's delegate to revoke and reissue tariff concession orders under the cited statutory authority.

The instrument itself does not create specific penalty provisions or set enforcement procedures. Its text identifies the statutory power used to revoke and remake Tariff Concession Orders and records the administrative changes to tariff classification and Schedule 4 item application. The enforcement and penalty consequences flowing from the instrument are therefore indirect and arise from the broader statutory framework referenced in the instrument.

Statutory basis for enforcement

• The instrument is made under the authority of section 269SD(2) of the Customs Act 1901, which is cited at the beginning of the instrument. The instrument records that the delegate of the Chief Executive Officer acts under that section to revoke an existing TCO and to make replacement orders. The instrument does not reproduce or paraphrase s 269SD(2), but the citation locates the action within the Customs Act framework, under which enforcement and penalties for non-compliance with customs law are ordinarily located.

What the instrument does not specify

• The document does not specify any penalties for non-compliance with the revocation or with the new tariff classification. It does not specify criminal or civil sanctions, interest or administrative forfeitures. It does not set out a compliance timetable beyond the effective date for revocation and replacement.

Practical enforcement implications

• Operational enforcement will be administered by customs officers applying the Customs Act and the Customs Tariff Act framework. Since the instrument changes the tariff classification code and the Schedule 4 item that applies to the named goods effective 01.01.07, import entries that do not reflect the change may be subject to examination, reassessment or other administrative actions under the general customs legislation. The instrument itself, however, does not specify how those administrative mechanisms are to be exercised.

• Given that the instrument was executed by a delegated officer of the CEO, enforcement in practice will involve the normal exercise of customs powers by authorised officers under the Customs Act and related legislation. The instrument provides the legal basis for officials to require that import declarations reflect the Table B entry and the Schedule 4 item number "50" for goods matching the textual description from the specified date.

Summary

The instrument effects an administrative reclassification and redirection of Schedule 4 application. It does not itself state penalties or enforcement mechanics. Any penalties or enforcement that follow from non-application of the replacement order will arise under the broader Customs Act 1901 and the Customs Tariff Act 1995, to which the instrument points by citation and by cross-reference to Part III of Schedule 4.

The instrument explicitly cites and therefore interacts with two statutory frameworks in the text provided.

1. Customs Act 1901, s 269SD(2)

• The instrument is made under section 269SD(2) of the Customs Act 1901. That is the express legal authority recorded in the instrument's heading: "Under Section 269SD(2) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer (a) revoke Tariff Concession Order Number 0001832 ... (b) make in its place the Tariff Concession Orders described in TABLE B." The interaction is direct: the instrument is an exercise of the power granted by that provision. The instrument does not reproduce the text of s 269SD(2), but its invocation demonstrates that delegates of the Chief Executive Officer have the administrative capacity to revoke and make Tariff Concession Orders within the Customs Act framework.

2. Customs Tariff Act 1995, Part III of Schedule 4

• The instrument states that goods 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." Column 2 in Table B records the Schedule 4 item number as "50." This is a cross-reference to the Customs Tariff Act 1995 regime, where Schedule 4 lists items that affect tariff treatment for designated goods. The instrument therefore links the administrative act of revocation/replacement directly to how tariff concessions or items in Schedule 4 operate in the tariff statute.

Operational points of interaction

• Tariff classification regime: The instrument alters tariff classification from 9503.30.90 to 9503.00.70 for the described goods. Such changes interact with import declaration requirements, customs valuation and the application of any concessions, duties or exemptions that depend on classification codes and Schedule 4 items. Although the instrument does not state the rate consequences, it establishes the legal classification framework used by the Customs Tariff Act 1995.

• Administrative law and delegation: The instrument demonstrates the use of a delegated administrative power by a "Delegate of the Chief Executive Officer," recording the signature of Robert Crawford. This intersects with administrative law principles about delegation, exercise of statutory powers and recordation of administrative acts. The instrument itself is the record of exercise of the power; the broader rules on procedural fairness, review or merits review are not stated in the instrument.

• Temporal interaction: The instrument revokes an earlier TCO made in 2000 and provides that revocation is effective from 01.01.07, while the instrument is dated 20 June 2007. That timing interacts with the legal question of retrospective effect of administrative decisions. The instrument expressly provides the effective date, so the interaction is controlled by the text: the replacement order and the revocation apply from the date specified.

What the instrument does not address

• The instrument does not set out interaction with other Commonwealth statutes such as taxation, consumer law or intellectual property. It does not specify procedural consequences for past imports, nor does it specify how disputes over classification are to be resolved. Those interactions, to the extent they exist, must be pursued under the general provisions of the Customs Act 1901, the Customs Tariff Act 1995, and any other applicable statutes and administrative processes.

In sum, the instrument interacts directly with the Customs Act 1901 by invoking the revocation power in s 269SD(2) and with the Customs Tariff Act 1995 by specifying which Schedule 4 item applies to the replaced tariff classification. Other statutory interactions are not specified in the instrument’s text.

The instrument itself records a narrow amendment chain focused on the targeted Tariff Concession Order. The text provides the following chronology and amendment facts.

• Original Tariff Concession Order: Table A identifies the earlier Tariff Concession Order as "Op. 18.02.00 - TC 0001832." The instrument states at the outset that it revokes "Tariff Concession Order Number 0001832 made on 23.05.00." The listing in Table A and the opening paragraph together show that TCO 0001832 was issued around 2000 and that its particulars are recorded in Table A with the classification 9503.30.90 and a Column 2 value shown as "5031.12.06."

• Revocation and effective date: The instrument expressly revokes the earlier order and provides a specific effective date for the revocation: "This Revocation has effect from 01.01.07." That is an essential element of the amendment: the instrument is not merely prospective from the instrument date; it sets the operative change back to 1 January 2007.

• Replacement Tariff Concession Order: Table B records the replacement TCO details. The replacement classification is 9503.00.70. Table B shows the operation date "Op. 01.01.07 - TC 0614614" and records the Schedule 4 Item Number as "50" in Column 2. Thus, the replacement order is recorded as taking effect from 01.01.07 and being issued with the TC identifier 0614614.

• Instrument date and signature: Both pages of the instrument record the dated signature "Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer." That shows the instrument was executed on 20 June 2007, after the stated effective date of 01.01.07.

• Scope of amendment: The instrument does not purport to amend an Act or Regulations directly. Rather, it revokes a specific TCO and makes a replacement TCO that reassigns a Schedule 4 item. The Table A goods description and the Table B goods description are worded identically in the instrument; the measurable changes are the tariff classification code (from 9503.30.90 to 9503.00.70) and the Schedule 4 item number (from the entry shown in Table A, "5031.12.06," to "50" in Table B).

• No further amendments recorded: The instrument contains no other entries indicating subsequent amendments, no marginal notes, and no recorded modifications to the textual description of the goods. The instrument does not reference any other amending instruments or subsequent corrections.

Therefore, the amendment history recorded within this instrument is: original TCO 0001832 (issued in 2000) is revoked effective 01.01.07 and replaced by TCO with operation date 01.01.07 recorded as TC 0614614 and linked to Schedule 4 item number 50. The executing delegate signed on 20 June 2007.

The instrument as provided contains no references to litigation, court proceedings, disputes, tribunal decisions, or any case law. It is a single administrative instrument recording a revocation and replacement of a Tariff Concession Order and includes only administrative notation such as operation dates, tariff codes and the delegate's signature.

Consequences of the absence of litigation material in the text

• No recorded challenges: The instrument does not indicate that the revocation or replacement was subject to judicial or administrative challenge as of the date of the instrument. It does not mention stays, interlocutory orders, objections or appeals.

• No reported decisions: There are no case names, citations, or references to prior judicial decisions in the text.

What this means for practitioners reviewing the instrument

• You cannot infer from the instrument text whether any litigation later arose, nor whether any disputes were resolved in or out of court. The text does not provide subsequent history.

• If litigation history is material to a client matter, the instrument itself is not sufficient evidence; a practitioner must search external databases or court records for any proceedings that may have related to the revocation, the replacement TCO, the application of Part III of Schedule 4 to these goods, or disputes over classification for the relevant period. The instrument provides the key identifiers that aid such searches: TCO numbers (0001832 and 0614614), operation dates (Op. 18.02.00 and Op. 01.01.07), the effective revocation date (01.01.07) and the delegate's name (Robert Crawford).

Summary statement

The instrument contains no litigation history within its text. It is an administrative record of a revocation and replacement and does not refer to or summarise court or tribunal actions. Practitioners must therefore treat the instrument as a primary administrative record and look beyond it for any adjudicative history involving the decisions recorded.

This instrument contains a number of practical features that create risk points and compliance traps for practitioners and importers. The text is compact but reveals temporal, classification and evidentiary issues to watch.

1. Effective date precedes signature date

• The instrument states "This Revocation has effect from 01.01.07" while the instrument is dated "20 June 2007." That means the instrument records an administrative change that is effective from a date earlier than the instrument’s execution. Practitioners must note that imports cleared between 01.01.07 and 20 June 2007 are within the period where the instrument retrospectively changes the operative tariff classification and Schedule 4 item. The instrument itself authorises that dating, so customs officials will treat the revocation and replacement as having been in force from the effective date.

2. Unchanged descriptive wording but different classification codes

• The textual description of the goods in Table A and Table B is effectively identical: both specify "CONSTRUCTION SETS, TOY OR MODEL, ABS AND/OR HVPC (high viscosity polycarbonate) plastic" and the detailed list of piece types and assembled representations. Yet the tariff classification changes from 9503.30.90 to 9503.00.70. The similarity of the textual description can lead to erroneous assumptions that the change is immaterial; it is not. Tariff duty consequences and Schedule 4 item application hinge on the numerical classification and the Schedule 4 linkage.

3. Ambiguity in Table A Column 2 labelling

• Table A’s Column 2 is headed "Schedule 4 Item Number Last date of effect" and contains the entry "5031.12.06." That notation might be misread as a date, an item code, or a combined code. The instrument does not explain the "5031.12.06" string. Practitioners must avoid assumptions and instead rely on customs records or inquiry for precise meaning. Table B by contrast clearly records Column 2 as "50," which is unambiguous as a Schedule 4 item number.

4. Narrow, technical description that requires evidence

• The goods are defined by material composition (ABS and/or HVPC), a threshold ("more than 50% of the pieces incorporating OR representing ANY of the following"), enumerated piece features, and enumerated assembled representations. Importers must hold documentary and physical evidence demonstrating that particular consignments meet or do not meet the description. Absent adequate proof, customs may classify under the replacement heading or query prior entries.

5. Downstream accounting and retrospective cost adjustments

• Because the revocation is effective from 01.01.07 but executed on 20 June 2007, accounting for costs, duty, and landed price across that window may require adjustments. The instrument does not provide transitional provisions or refund guidance. Practitioners should be alert to the potential need to reconcile duty outcomes for entries lodged in the intervening period.

6. Delegation and administrative record

• The instrument shows action by "Robert Crawford, Delegate of the Chief Executive Officer." Delegation may create procedural record issues if later review is sought. The instrument itself is a formal administrative act; however, it does not set out the underlying reasoning or administrative process used to reach the decision. That lack of recorded rationale may complicate challenges where procedural fairness or reasons are relevant.

7. No express mention of consequences for past reliance

• The instrument does not state that prior reliance on TCO 0001832 will be protected, nor does it state whether refunds, corrections or relief are available for entries affected by the revocation. Practitioners must not assume leniency or automatic correction and should seek clarification from customs or pursue administrative remedies if necessary.

8. Narrow product family but broad commercial implications

• The description covers construction/toy/model sets representing a wide range of assembled items (vehicles, robots, characters, animals, weaponry). That breadth means manufacturers and importers of multiple product lines should carefully check each SKU against the description; some consignments may fall inside the revised TCO while others do not.

These "gotchas" derive directly from the instrument text: the effective date language, the table entries and labels, the product descriptors, and the signing and delegation notations. Practitioners should treat each as a discrete compliance risk requiring documentary evidence, reconciliation of entries, and possible liaison with customs officials.

The instrument sets out a precise administrative change. Compliance requires a factual and procedural response aligned to the wording and dates in the instrument. The following are concrete steps grounded in the instrument text.

1. Identify affected stock and consignments

• Review all import transactions for construction sets described by the instrument. Use the textual description in Column 1 of Table B: "CONSTRUCTION SETS, TOY OR MODEL, ABS AND/OR HVPC (high viscosity polycarbonate) plastic" with the enumerated piece and assembled representation criteria. Segregate consignments that meet the criteria from those that do not.

2. Apply the correct tariff classification and Schedule 4 item for entries from 01.01.07

• For goods that match the instrument’s description and for import entries dated on or after 1 January 2007, ensure customs declarations use the replacement classification code 9503.00.70 and reflect the Schedule 4 item number "50" as recorded in Table B. The instrument states the revocation "has effect from 01.01.07" and that the replacement order shall have effect from that date.

3. Reconcile entries between 01.01.07 and 20 June 2007

• The instrument was signed on 20 June 2007 but applies from 01.01.07. Review and, where necessary, amend or correct any import entries lodged in that interval that relied on the revoked TCO 0001832 (9503.30.90) but in fact meet the replacement description. Prepare documentation to support any requested corrections.

4. Preserve documentary and physical evidence

• Retain technical specifications, bills of materials, photographs, supplier declarations, test reports and sample pieces showing material composition (ABS and/or HVPC), the proportion of pieces falling within the enumerated types ("more than 50%"), and the nature of the assembled representations (for example, whether assembled the model depicts vehicles, robots, characters, etc.). The instrument defines goods by these factual attributes; customs enquiries will require evidence.

5. Update internal classification and supply chain communications

• Inform procurement, product compliance and customs brokerage teams of the change from 9503.30.90 to 9503.00.70 and of the Schedule 4 item change. Ensure future import entries and commercial invoices reflect the updated classification and that suppliers and freight forwarders know the changed requirement.

6. Document the administrative instrument for audit and review

• Keep a copy of the revocation instrument, including Tables A and B, the cited statutory authority s 269SD(2) of the Customs Act 1901, and the signed date (20 June 2007 by Robert Crawford). Use the TCO identifiers recorded in the instrument (TC 0001832 and TC 0614614) when referencing the administrative change in internal records and in communications with customs officers.

7. Prepare for potential enquiries or reassessment

• Since the instrument does not spell out transitional treatment or remedies, be ready to respond to customs queries regarding entries made during the effective window. Prepare to provide evidence that the goods either did or did not meet the instrument’s description at the time of import.

8. Seek clarification where necessary

• If the Table A notation "5031.12.06" is unclear in its meaning for particular records, or if you require official confirmation of the Schedule 4 item consequences, liaise with the customs administration. The instrument links the goods to Part III of Schedule 4 of the Customs Tariff Act 1995 via the item number shown in Table B; confirming how item 50 operates in practice may be necessary to determine duty outcomes.

Following these steps aligns operational practice to the instrument’s text: goods matching the description are to be treated under the Table B classification and Schedule 4 item from 1 January 2007, and internal records should reflect the revocation of TC 0001832 and the replacement TC 0614614 as recorded and signed on 20 June 2007.