{"id":"F2005L02870","name":"Tariff Concession Order 0508913","slug":"tariff-concession-order-0508913","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":37947,"registerId":"commonwealth-F2005L02870-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0508913","content":"| TARIFF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 12.07.05 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| 8520.90.00 | RECORDERS, STORERS AND REOPRODUCERS, sound and imageOp. 12.07.05 - TC 0508913 | 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":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2651},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is the original establishment of Tariff Concession Order 0508913, creating a new concession for sound and image recording/storing devices. It does not represent an expansion or alteration of previously established scope."},"complexity_factors":["Single commodity classification (8520.90.00) covering specific electronic goods","Only one operative provision (the declaration under section 269P of the Customs Act)","No exceptions, conditions, or defined terms requiring interpretation","Simple two-column table format mapping one goods category to one tariff concession item"],"plain_english_summary":"This order gives importers a **break on customs duty** when bringing certain recording devices into Australia.\n\n**What gets the discount?**\nElectronic devices that **record, store or reproduce sound and images** — specifically those falling under customs classification **8520.90.00** (which covers magnetic tape recorders, digital sound recorders, and similar equipment, but not video disc players).\n\n**What is the discount?**\nThe order declares these goods eligible for **Item 50 in Part III of Schedule 4** of the Customs Tariff. This means instead of paying the standard import duty rate, importers pay the concessional rate attached to that item (which is often zero or significantly reduced).\n\n**Who benefits?**\nBusinesses importing audio/video recording and storage equipment. The concession helps reduce costs for bringing this technology into the country.\n\n**How long does it last?**\nThe concession took effect on 12 July 2005 and remains in force until formally revoked."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0508913","history":"/api/acts/tariff-concession-order-0508913/history","analysis":"/api/acts/tariff-concession-order-0508913/analysis","conflicts":"/api/acts/tariff-concession-order-0508913/conflicts","importantCases":"/api/acts/tariff-concession-order-0508913/important-cases","documents":"/api/acts/tariff-concession-order-0508913/documents"}}