{"id":"F2005L02799","name":"Tariff Concession Order 0505158","slug":"tariff-concession-order-0505158","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":37711,"registerId":"commonwealth-F2005L02799-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0505158","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Michael Perry, a delegate of the Chief Executive Officer 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 Tariff Act 1995 specified in Column 2 of THE TABLE applies. This Order shall have effect from 04.05.05 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2. |\n| ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTHE TABLE\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item NumberLast date of effect |\n| ----------------------------------------------------------------------- | ------------------------------------------------- |\n\n| 8479.89.90 | FILTER ROD MAKERS, CIGARETTEOp. 04.05.05 - TC 0505158 | 50  |\n| ---------- | ----------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table....Michael Perry.......................Dated 16 September 2005 Delegate of the Chief Executive Officer |\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 only to the specific goods described (filter rod makers for cigarettes) and does not represent any expansion beyond the original statutory purpose of granting duty concessions for imported capital equipment."},"complexity_factors":["Single, specific concession covering one type of machinery (filter rod makers)","No defined terms section — relies on external references to the Customs Tariff Act 1995 and Customs Act 1901","Simple two-column table format with minimal conditional logic","No nested exceptions or complex procedural requirements","Short document (1 page) with straightforward operative provisions"],"plain_english_summary":"This Order grants a tariff concession for imported filter-rod-making machinery used in cigarette production, allowing these specific goods to attract a reduced or zero customs duty. It affects importers and tobacco manufacturers who buy such equipment, lowering capital costs to support domestic production. The concession took effect on 4 May 2005 and remains in force until revoked or ended."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order applies Item 50 of Part III of Schedule 4 to the listed goods from 04.05.05 and remains in force until revoked; the instrument contains no language indicating any change of scope from that declared application."},"complexity_factors":["Narrow technical scope: single tariff line (8479.89.90) and specific goods description (FILTER ROD MAKERS, CIGARETTE) (THE TABLE).","Relies on external legal instruments for substance: Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 determines the legal consequence (Order text).","Statutory authority and revocation pathway referenced: made under s.269P of the Customs Act 1901; revocable under ss.269SC or 269SD (Order text).","Administrative decision-maker identified: delegate of the Chief Executive Officer signed the Order (Michael Perry) (Order text).","Limited operational detail in the instrument itself: does not state the downstream tariff treatment or procedural steps for importers beyond applying the Schedule 4 item (THE TABLE; Order text)."],"plain_english_summary":"This Order declares that goods described as “FILTER ROD MAKERS, CIGARETTE” classified at tariff code 8479.89.90 are goods to which Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995 applies, effective 4 May 2005 (s.269P). It is made by a delegate of the CEO (Michael Perry) and remains in force until revoked under ss.269SC or 269SD. The practical effect is to require importers and customs officers to treat these machines under the specified Schedule 4 item from that date."},"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-order-0505158","history":"/api/acts/tariff-concession-order-0505158/history","analysis":"/api/acts/tariff-concession-order-0505158/analysis","conflicts":"/api/acts/tariff-concession-order-0505158/conflicts","importantCases":"/api/acts/tariff-concession-order-0505158/important-cases","documents":"/api/acts/tariff-concession-order-0505158/documents"}}