{"id":"F2005L03163","name":"Tariff Concession Order 0509427","slug":"tariff-concession-order-0509427","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":134393,"registerId":"commonwealth-F2005L03163-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0509427","content":"| TARIFF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 13.07.05 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| 3925.90.00 | POSTFORMED LAMINATESOp. 13.07.05 - TC 0509427 | 50  |\n| ---------- | --------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 07 October 2005 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------ |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1834},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow, product-specific tariff concession order covering only postformed laminates under tariff classification 3925.90.00. It has not expanded beyond its original purpose of providing duty relief for this specific category of goods."},"complexity_factors":["Single commodity description covering only postformed laminates","Standard template format with minimal cross-referencing (only references enabling Act and Tariff Act)","No operative conditions beyond standard revocation clauses","Extremely short length (single page, single entry)"],"plain_english_summary":"**What this does:** This order gives businesses a discount on import taxes (customs duty) when bringing **postformed laminates** into Australia. These are laminated sheets (usually plastic or resin-based) that have been heated and molded into curved shapes, commonly used for kitchen benchtops, cabinetry, and furniture.\n\n**How it works:** Normally, importing goods attracts customs duty. This order declares that these specific laminates qualify for **Item 50** in Schedule 4 of the Customs Tariff Act 1995, which typically allows duty-free entry because no Australian manufacturer currently produces substitutable (competing) goods.\n\n**Who it affects:**\n- **Importers** of postformed laminates (tariff code 3925.90.00)\n- **Manufacturers** and builders using these materials (e.g., kitchen installers, furniture makers)\n- **Consumers** who may benefit from lower costs on finished products\n\n**Key details:**\n- Effective from 13 July 2005\n- Remains valid until formally revoked or replaced\n- Delegated legislation made under the Customs Act 1901"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0509427","history":"/api/acts/tariff-concession-order-0509427/history","analysis":"/api/acts/tariff-concession-order-0509427/analysis","conflicts":"/api/acts/tariff-concession-order-0509427/conflicts","importantCases":"/api/acts/tariff-concession-order-0509427/important-cases","documents":"/api/acts/tariff-concession-order-0509427/documents"}}