{"id":"F2005L01312","name":"Tariff Concession Order 0403927","slug":"tariff-concession-order-0403927","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":35054,"registerId":"commonwealth-F2005L01312-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0403927","content":"\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n| |\n\n| |\n\n| TARIFF CONCESSION ORDER |\n\n| |\n\n| |\n\n|Under Section 269 of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer |\n\n|declare that the goods specified in Column 1 of THE TABLE are goods to which the item in Part III of Schedule 4 to the Customs |\n\n|Tariff Act 1995 specified in Column 2 of THE TABLE applies. This Order shall have effect from APRIL 30, 2004 and |\n\n|continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2. |\n\n|\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_|\n\nTHE TABLE\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nCOLUMN 1 COLUMN 2\n\nDescription of Goods including the Prescribed Item No.\n\nCustoms Tariff Classification Date\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n8433.59.90 HARVESTERS, BILLET SUGAR CANE, comprising ALL of the following: 50\n\n(a) diesel engine;\n\n(b) pressurised cabin;\n\n(c) bottom rollers;\n\n(d) sealed track chain\n\nOp. 30.04.04 \\- TC 0403927\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n|This is page 1 of 1 page(s) of the above Table. |\n\n| ..Robert Crawford. .......................... |\n\n|Dated MAY 26, 2005 Delegate of the Chief Executive Officer |\n\n|\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_|","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order of the type routinely made under the Customs Act 1901. It applies to a single, well-defined category of goods and does not represent scope creep from the original legislative framework for tariff concessions."},"complexity_factors":["Single, specific product category (billet sugar cane harvesters)","Only 4 technical specifications to determine eligibility","No cross-references to other legislation beyond the empowering Act sections","No conditional exceptions or nested definitions","Straightforward tabular format with only two columns of operative content","Total length: 1 page"],"plain_english_summary":"This is a **Tariff Concession Order** — essentially a tax break on imported goods.\n\n**What it does:**\nThis order gives a **duty-free concession** (zero import tax) on a specific type of farming machinery: **billet sugar cane harvesters** that have all four features listed — a diesel engine, pressurised cabin, bottom rollers, and sealed track chain.\n\n**Who it affects:**\n- **Importers** of sugar cane harvesters (primarily agricultural businesses and equipment dealers)\n- **Australian sugar cane farmers** who buy these machines, as the concession makes imported harvesters cheaper\n\n**Why it matters:**\nWithout this order, importers would pay customs duty (tax) on these harvesters when bringing them into Australia. The concession reduces costs for the sugar industry, which competes with imported machinery manufacturers. The order took effect on **30 April 2004** and stays in force until someone revokes it or the specified end date is reached.\n\n**The fine print:**\nThe goods must match **tariff classification 8433.59.90** (the customs code for certain agricultural machinery) AND have **all four specified features**. If a harvester is missing even one feature (say, no pressurised cabin), it doesn't qualify for the tax break."},"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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not amend primary legislation; it simply applies an existing Schedule 4 concession to a specified product class from 30 April 2004 and remains in force until revoked. It therefore changes the tariff treatment of the listed goods but does not expand or narrow the underlying statutory scheme beyond that application."},"complexity_factors":["Very narrow, product‑specific scope (single machine type with four mandatory features).","Cross‑reference to existing law (Part III of Schedule 4 to the Customs Tariff Act 1995) — requires checking that Schedule item to see exact tariff outcome.","Explicit tariff classification code given (8433.59.90) — technical but singular.","Administrative duration: effective from a fixed date and continues until revoked under ss 269SC/269SD (delegated revocation power).","Compliance depends on importers proving goods match the 'comprising ALL of the following' list, which may generate classification disputes at customs."],"plain_english_summary":"This Tariff Concession Order declares that a narrowly described class of billet sugar‑cane harvesters (diesel engine; pressurised cabin; bottom rollers; sealed track chain) are goods to which an item in Part III of Schedule 4 of the Customs Tariff Act 1995 applies. It took effect 30 April 2004 and continues until revoked. Importers and suppliers of those machines are the parties materially affected because the order determines eligibility for the referenced tariff concession and places an evidentiary and compliance burden on import entries."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0403927","history":"/api/acts/tariff-concession-order-0403927/history","analysis":"/api/acts/tariff-concession-order-0403927/analysis","conflicts":"/api/acts/tariff-concession-order-0403927/conflicts","importantCases":"/api/acts/tariff-concession-order-0403927/important-cases","documents":"/api/acts/tariff-concession-order-0403927/documents"}}