Tariff Concession Revocation Order HS2007/631A - Tariff Concession Order 0614629

This instrument, titled Tariff Concession Revocation Order HS2007/631A, revokes an existing Tariff Concession Order (TCO) and substitutes a new TCO for the same class of goods. The operative authority is stated as "Under Section 269SD(2) of the Customs Act 1901", and the delegate making the instrument is Robert Crawford, dated 20 June 2007. The instrument does two discrete things, in plain mechanical terms drawn from the text.

First, it revokes Tariff Concession Order Number 0409394, which the instrument records as having been "made on 10.12.04" and which the table also records as "Op. 15.09.04 - TC 0409394". Table A shows that TCO 0409394 applied to goods classified at tariff heading 9503.41.00 and lists the detailed description of goods to which that TCO applied. Table A further records a Schedule 4 item number "50" and shows the "Last date of effect" for the revoked TCO as 31.12.06. The instrument states that the revocation "has effect from 01.01.07".

Second, the instrument makes in its place the Tariff Concession Order described in Table B, which appears under code "TC 0614629" and records "Op. 01.01.07 - TC 0614629". Table B lists the same product description (parts for stuffed toys, excluding representations of Australian native animals, with a long enumerated list of the parts and accessories) but attaches a different tariff classification number: 9503.00.30 rather than 9503.41.00. Table B also shows the Schedule 4 Item Number as "50" (the same item number that appeared in Table A). The instrument therefore relocates the TCO coverage from one tariff subheading to another while continuing to identify the same Catalogue of goods and continuing the application of the Part III Schedule 4 item specified in Column 2.

Mechanically, then, the instrument is a revocation and replacement. It revokes TCO 0409394 effective 1 January 2007 (last effect date listed for the revoked order 31 December 2006) and establishes TCO 0614629, operative from 1 January 2007, covering the same enumerated goods but under tariff classification 9503.00.30 and with Schedule 4 Part III item number 50 applied. The delegate signs and dates the instrument on 20 June 2007.

The instrument does not itself state the substantive effect of Schedule 4 item number 50 (for example whether it grants a concessionary duty rate or other preferential treatment), nor does it include explanatory material or an express statement of policy reasons. It records the legal basis for the revocation/making action (s 269SD(2) of the Customs Act 1901) and the operative transition dates and identification numbers for both the revoked and replacement TCOs.

The instrument rests on a small set of administrative and tariff concepts expressed in the text. These are the legal power to revoke and make Tariff Concession Orders, the identification of goods by tariff classification and by descriptive text, and the linking of goods to entries in Part III of Schedule 4 to the Customs Tariff Act 1995.

• Statutory power referenced: The instrument is made "Under Section 269SD(2) of the Customs Act 1901". The text therefore situates the delegate's action as an exercise of a power to revoke or make tariff concession orders under that section. The instrument itself does not reproduce s 269SD(2), it only cites it as the legal source for the revocation and making of the TCOs.

• Tariff Concession Orders (TCOs): The document treats TCOs as discrete instruments that can be revoked and substituted. It refers to two TCO identifiers: "0409394" (the revoked order) and "0614629" (the replacement order). The instrument records operation dates for both, with the revoked order shown as last effective on 31 December 2006 and the new order operative from 1 January 2007 ("Op. 01.01.07 - TC 0614629").

• Tariff classification numbers: The instrument moves the goods between tariff classifications. Table A lists the revoked classification as "9503.41.00". Table B lists the replacement classification as "9503.00.30". These are tariff subheadings used to identify the goods in the customs tariff schedule. The shift in numeric heading is explicit in the tables and is the key mechanical change effected by the instrument.

• Goods description: Both tables give a detailed textual description of the goods covered: "PARTS, STUFFED TOY, NOT including representations of Australian native animals, being any of the following: (a) un-stuffed skins; (b) clothing outerwear; ... (lv) sound reproducers." The description is long and enumerative. The instrument treats the descriptive list as the defining property of the covered goods; the phrase "NOT including representations of Australian native animals" operates as an express exclusion within the definition.

• Schedule 4 linkage: The instrument states that 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." Column 2 in the tables shows the item number "50". The instrument therefore attaches that Schedule 4 item to tariff heading 9503.00.30 for the listed goods.

The instrument affects parties whose activity intersects the specified tariff classification and the listed goods. The text identifies three main factual groups by implication: importers (and their agents) of the enumerated parts for stuffed toys, customs administration (delegates acting under the Customs Act 1901), and anyone relying on Tariff Concession Orders for tariff treatment.

• Importers and customs brokers: The instrument changes the tariff classification number applied to the goods listed in the tables, moving them from 9503.41.00 under TCO 0409394 to 9503.00.30 under TCO 0614629 effective 01.01.07. Importers or brokers who lodge import declarations for these parts must ensure that the tariff classification used on customs documentation corresponds to the operative TCO and tariff code as at the import time. The instrument provides the official TCO identifiers (TC 0409394 for the revoked order and TC 0614629 for the replacement order) and the operative dates, which importers and their agents will need to reference when preparing declarations or claiming any Schedule 4 application.

• Businesses that manufacture or assemble stuffed toys and use the enumerated parts: The goods description is extensive, listing items such as clothing (outerwear, underwear), hats, socks, shoes, bags, imitation accessories (cooking pots, mobile phones, watches), baby items (prams, nappies, bottles), pet items (beds, leashes, mats), garden tools, sporting equipment (golf clubs, surfboards, skis), and "sound reproducers" among many other entries. Any business that imports these specific parts with the intention of assembling or repairing stuffed toys will be directly affected if the tariff incidence or other tariff-related consequences shift as a result of the TCO replacement.

• Government customs administration and delegates: The delegate signing the instrument, Robert Crawford, acts under s 269SD(2) of the Customs Act 1901. The instrument is an administrative act altering the tariff schedule’s concessions landscape; customs officials responsible for classification, audit, and enforcement will use the instrument when determining whether an import entry is covered by the TCO and the referenced Schedule 4 item.

• Entities relying on Schedule 4 Part III item 50: The instrument expressly links the enumerated goods to "the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of Table B." Column 2 records "50". Parties that benefit from the application of that Schedule 4 item,whether that is a reduced duty, exemption, or other tariff treatment,will be affected to the extent that the instrument maintains or alters the scope or the tariff classification under which the item applies.

The instrument itself is not an instrument of ongoing regulatory obligations such as reporting duties or criminal offences; instead it modifies the administrative landscape by revoking a prior TCO and making a replacement TCO. From the text, the relevant duties and rights that arise or shift are administrative and transactional rather than penal. The instrument sets out the following points that give rise to duties and rights for affected parties.

• Right to rely on the new TCO identification and dates: Importers and their agents gain the right to treat goods that fall within the descriptive text in Column 1 of Table B as 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 practical right this confers is the ability to claim whatever tariff effect is stated in that Schedule 4 item (the instrument does not restate the content of item 50). The Table B record of "Op. 01.01.07 - TC 0614629" functions as the authoritative identifier and operative date for that entitlement.

• Duty to classify correctly at time of import: By revoking TCO 0409394 with last effect 31.12.06 and making TCO 0614629 operative 01.01.07, the instrument imposes on importers and brokers the duty to ensure correct retrospective or prospective classification based on import date. Declarations lodged for import consignments must reflect the correct tariff heading and TCO identifier for the consignment’s entry date. The instrument signals that prior to 01.01.07 the applicable TCO was 0409394 and after that date it is 0614629; parties must align declarations and claims accordingly.

• Duty to observe the goods description and its exclusions: The instrument’s description includes an express exclusion, "NOT including representations of Australian native animals". Parties claiming that their imported parts fall under the TCO must ensure their goods match the enumerated list and do not fall within the excluded category. The enumerative list in the tables supplies the detailed elements that define eligible goods; importers may bear the burden to demonstrate that the imported items are among those listed.

• Administrative accountability to Customs: Because the instrument is made under the authority of s 269SD(2) of the Customs Act 1901, the right to have a TCO applied to an import entry is an administrative right subject to customs review and subsequent audit or reassessment in accordance with customs law. Although the instrument does not state audit or enforcement procedures, the contextual duty is that claims must be supported in line with customs practice and the statutory framework cited.

The text of Tariff Concession Revocation Order HS2007/631A does not create or specify any new penalties, fines or criminal sanctions. It is an administrative instrument that exercises the authority of a delegate under s 269SD(2) of the Customs Act 1901 to revoke and make Tariff Concession Orders. Consequently, the enforcement and penalty context for this instrument derives implicitly from the statutes it references, rather than from the instrument’s text.

• No penalties in the instrument: Nowhere in the instrument’s four pages does it set out fines, offences, or penalty provisions. The document is narrowly framed as a revocation and replacement order, recording TCO numbers, tariff classifications, goods descriptions, Schedule 4 item numbers and operation dates.

• Enforcement will be via the Customs Act and customs administration processes: Because the instrument is made "Under Section 269SD(2) of the Customs Act 1901", enforcement of correct application of the TCO in import entries would fall to customs authorities exercising their powers under the Customs Act and related statutes. The instrument does not delineate those powers, but the linkage to the Customs Act implies that usual customs compliance processes,audits, assessments, amendments, recovery of duties, and any associated penalties or administrative sanctions available under the Customs Act,are the relevant enforcement mechanisms. The instrument itself does not elaborate those mechanisms.

• Risk of administrative review, re-assessment or recovery: The instrument’s central change,moving the tariff classification from 9503.41.00 to 9503.00.30 while continuing to attach Schedule 4 item 50,creates a factual and record-keeping trigger for customs. If an importer claims the Schedule 4 application incorrectly, customs may reassess or recover duty in accordance with prevailing customs powers. The instrument does not describe those processes, but by altering the TCO landscape it changes the basis on which customs will determine entitlement to Schedule 4 treatment.

• Practical compliance consequences: In practice, failure to apply the correct TCO number and tariff classification at time of import can produce outcomes handled by customs,such as adjustment of duty liability or administrative action,because the instrument establishes which TCO and tariff heading apply at specified dates. The instrument supplies the identifiers that customs officials will use to verify claims. The instrument does not specify timeframes or procedures for dispute, review or internal appeal against customs decisions; these remain matters for the Customs Act and administrative law, which the instrument does not reproduce.

The instrument expressly situates itself within two statutory frameworks and therefore interacts with those laws by operation of reference. The document names the Customs Act 1901 and the Customs Tariff Act 1995. Its interaction with other laws is therefore mediated through those statutes and the regulatory framework that implements tariff classifications and concessions.

• Customs Act 1901, s 269SD(2): The instrument is made "Under Section 269SD(2) of the Customs Act 1901". That explicit citation indicates that the delegate’s authority to revoke and make Tariff Concession Orders is a statutory delegation under the Customs Act. The instrument does not reproduce s 269SD(2), but by invoking it the instrument is an exercise of administrative power conferred under that Act. Consequently, any constraints, procedural requirements, or review rights established by the Customs Act in respect of exercise of those powers would typically apply to this instrument. The instrument itself does not reproduce or summarise those constraints.

• Customs Tariff Act 1995, Part III Schedule 4: The instrument states that 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." That links the instrument directly into the tariff schedule framework. Part III of Schedule 4 is the legal vehicle by which particular tariff items apply to specified goods; the instrument does not reproduce the terms of item number 50 but it attaches that item to the specified goods and classification. The substantive tariff treatment,whether concession, exemption or other special rate,resides in the Customs Tariff Act and the text of Schedule 4; this instrument functions as the administrative mapping between the descriptive goods entry and the Schedule 4 item.

• Tariff classification and customs procedures: By changing the tariff heading from 9503.41.00 to 9503.00.30, the instrument alters how those goods are to be recorded in customs documentation and how the tariff schedule interacts with non-tariff instruments. Where other laws or regulations hinge on tariff classification,such as statistical reporting, quotas, import permits, or other regulatory triggers,the reclassification could have knock-on interactions. The instrument does not enumerate those other laws; it only supplies the explicit classification change and the link to Schedule 4 item 50. Any interaction with companion legislation (for example, any statutory import restrictions keyed to specific tariff headings) would depend on those laws and how they reference tariff numbers.

The instrument itself is an amendment-type instrument: it revokes a prior Tariff Concession Order and replaces it with a new TCO. The record within the text provides discrete chronological and reference points relevant to amendment history.

• Original TCO identifiers and dates: Table A records the TCO being revoked as "Tariff Concession Order Number 0409394 made on 10.12.04" (as stated in the opening paragraph). Table A also contains the annotation "Op. 15.09.04 - TC 0409394". The instrument therefore records two dates associated with the original TCO,10 December 2004 and 15 September 2004,both of which appear in the instrument text. The reason for two operative dates is not explained by the instrument; it simply records both notations.

• Last date of effect for revoked order: Table A shows the Schedule 4 Item Number as "50" and lists the "Last date of effect" for the revoked TCO as "31.12.06". The opening paragraph records the revocation "has effect from 01.01.07". Taken together, the instrument records a continuous coverage up to 31 December 2006 under the revoked order and the replacement taking effect on 1 January 2007.

• New TCO identifiers and operation date: Table B records the new Tariff Concession Order as "Op. 01.01.07 - TC 0614629", and the instrument elsewhere repeats "Op. 01.01.07" adjacent to the list of goods. The effective operation date for the replacement TCO is therefore 1 January 2007, and the instrument is dated 20 June 2007 when the delegate signed.

• Instrument date and delegate signature: The instrument is signed by Robert Crawford, "Dated 20 June 2007, Delegate of the Chief Executive Officer." That date is later than the stated operation date of the replacement TCO (01.01.07), indicating that the instrument as recorded on 20 June 2007 formalises a revocation and replacement that took effect at the start of the calendar year. The instrument does not explain the reason for the post-dating of signature relative to the TCO operation date.

• Document pagination and versioning markers: The instrument contains internal markers that show it is "This is page 1 of 4 Pages of the instrument", with similar notations on pages 2-4. The Table B entry repeats identifiers and the final line records "Op. 01.01.07 - TC 0614629" and "This is page 4 of 4 Pages of the instrument." These pagination marks and TC codes are part of the internal record-keeping and should be used when tracing the amendment history.

The text of Tariff Concession Revocation Order HS2007/631A contains no references to litigation, court decisions, tribunal determinations or disputes. It does not cite any administrative appeals, judicial review proceedings, or prior case law. Accordingly, within this instrument there is no litigation history recorded.

• No cases or disputes listed in the instrument: The four pages of the instrument are confined to the revocation and replacement of the TCO, recording tariff headings, descriptive text, Schedule 4 item numbers, operation and revocation dates, the delegate’s signature and internal pagination. There is no mention of any proceedings, appeals to merits review bodies, or legal challenges.

• Implication for practitioners: Because the instrument contains no litigation record, any practitioner seeking litigation history or challenges to the TCOs referenced (TC 0409394 or TC 0614629) must look beyond this instrument to administrative records, public registers or court/tribunal databases. The instrument itself supplies the TC numbers and dates that are necessary identifiers when searching for any subsequent challenges, reviews, or determinations relating to these TCOs, but it does not indicate that such actions occurred.

• Review rights remain subject to the broader statutory framework: While the instrument does not record litigation, any contestation of the delegate’s decision or of customs determinations made using the TCO would follow the statutory and administrative review routes available under the Customs Act 1901 and related administrative law regimes. The instrument records the action taken; it does not assert or deny the availability of review remedies, nor does it document any exercise of such remedies.

Therefore, the litigation history section is necessarily empty in respect of this instrument: no litigation is mentioned and none is recorded in the document provided.

The instrument contains several features and drafting details that can trap unwary users or create administrative friction if not noticed. These are concrete, textual points and transition mechanics that practitioners, customs brokers, importers and compliance officers should check carefully.

• Change of tariff classification number: The goods move from 9503.41.00 (Table A) to 9503.00.30 (Table B). The numeric change matters because a tariff heading is the primary legal identifier used in customs declarations, in statistical reporting and in other laws that reference tariff numbers. Even if the descriptive text is the same, failing to update the classification code on import paperwork to 9503.00.30 for post‑1 January 2007 entries could lead to misapplication of the TCO or misreporting.

• Same Schedule 4 item number, different heading: Both Table A and Table B record Schedule 4 Item Number "50". That continuity masks the classification shift. Practitioners should not assume that the same item number under a different heading automatically produces identical administrative treatment in companion regimes; always check the actual tariff heading used on the declaration.

• Dates: There are multiple dates in the instrument that must be reconciled when dealing with historical import entries. Table A records TCO 0409394 with "Last date of effect" 31.12.06. Table B and the opening paragraph state the replacement TCO takes effect on 01.01.07. The instrument itself is dated 20 June 2007. Additionally, Table A contains two dates associated with the revoked TCO,"made on 10.12.04" (paragraph) and "Op. 15.09.04 - TC 0409394" (table). The presence of several dates (some apparently conflicting) is a potential source of confusion for auditors and for anyone reconciling historical import entries. Use the TCO identifiers and the explicit "last date of effect" and "Op." dates to allocate entries correctly.

• Express exclusion in goods description: The descriptive heading contains a specific exclusion,"NOT including representations of Australian native animals." That phrasing is precise and limits the scope of the TCO. Importers whose goods depict Australian native animals must not assume coverage. The instrument’s text makes this exclusion explicit; classification disputes may hinge on whether a given product is, in legal or practical terms, a "representation of Australian native animals."

• Long enumerative list: The goods description is highly detailed and includes many items that may not superficially appear to be "parts" of stuffed toys (for example, "mobile phones", "sound reproducers", "golf clubs and bags", "baby prams and/or strollers"). The breadth of the list means that common consumer products that are supplied as accessories to toys could fall within or outside the TCO depending on how they are presented. Do not assume ordinary usage matches the descriptive text; read the enumerated list carefully.

Compliance in relation to this instrument is an exercise in accurate identification, correct documentation and cross-referencing to the statutory tariff schedule. The instrument itself does not set new procedures; it changes which TCO and tariff classification apply to a specified set of goods. Reasonable, source-grounded compliance steps are the following.

1. Confirm the operative TCO and tariff classification by date

   • For import entries dated on or after 01.01.07, record and use Tariff Concession Order TC 0614629 and classify the goods under tariff heading 9503.00.30 as shown in Table B ("Op. 01.01.07 - TC 0614629").
   • For import entries with dates up to and including 31.12.06, record and use Tariff Concession Order TC 0409394 and classify the goods under tariff heading 9503.41.00, consistent with Table A which shows the revoked TCO’s "Last date of effect" as 31.12.06.

2. Match the imported goods to the instrument’s descriptive text

   • Compare the product’s physical characteristics and commercial description against the instrument’s enumerated list in Column 1 of Table B (and Table A). The instrument uses an expressly detailed list (items (a) through (lv)), so compliance requires verifying that the imported item is one of those listed types.
   • Observe the explicit exclusion: the text states "NOT including representations of Australian native animals." If the product depicts Australian native animals, do not assume coverage under the TCO.

3. Cite the correct identifiers on customs documentation

   • Where a concession or Schedule 4 application is claimed on an import declaration, include the correct TCO identifier (TC 0614629 or TC 0409394 as applicable), the correct tariff heading (9503.00.30 for post-01.01.07 entries), and any other reference information customs requires for claiming Schedule 4 application.
   • Ensure internal systems, ERP and customs brokerage software are updated to reflect the change in heading and the operative dates to avoid misclassification.

4. Verify the content of Schedule 4 item 50 in the Customs Tariff Act 1995

   • The instrument links the goods to "the item in Part III of Schedule 4" specified in Column 2 (item 50), but does not reproduce the Schedule 4 item’s terms. To determine the exact tariff consequences (rate, exemption, or other conditions), refer directly to Part III of Schedule 4 to the Customs Tariff Act 1995 and check the text of item 50 as it stood on the relevant import date.