{"id":"F2006L00403","name":"Tariff Concession Order 0515971","slug":"tariff-concession-order-0515971","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":117053,"registerId":"commonwealth-F2006L00403-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0515971","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Wendy Knowles, 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 14.11.05 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| 8419.89.90 | COOKING LINE, CONFECTIONERY, plc, comprising ALL of thefollowing:(a) vacuum batch cookers;(b) reservoir buffers;(c) water temperersOp. 14.11.05 - TC 0515971 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table...Wendy Knowles........................Dated 30 January 2006 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------ |","sortOrder":0}],"analysis":{"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a single tariff concession. It has not expanded beyond its original purpose of granting duty-free status to specific confectionery manufacturing equipment."},"complexity_factors":["Single, specific concession for one category of goods","No defined terms section — goods described in plain language","Minimal conditional logic (only standard revocation clauses referenced)","Short document (1 page, 1 table entry)","No cross-references to other legislation beyond the enabling Act and Tariff schedule","Standard bureaucratic template format with minimal variation"],"plain_english_summary":"This Order grants duty-free importation of a specific confectionery \"cooking line\" (vacuum batch cookers, reservoir buffers, water temperers), letting importers bring that industrial equipment into Australia without customs duty. It affects confectionery manufacturers and competing local equipment makers by lowering costs for chocolate and lolly producers and signals the government found insufficient domestic supply. Effective 14 Nov 2005, issued under s.269P of the Customs Act 1901 by the CEO’s delegate."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument itself applies a tariff concession to the specified goods from 14 November 2005 until revoked. The text contains no amendment or narrowing of that stated effect; scope is the single concession listed and remains as declared until administrative revocation."},"complexity_factors":["Legal basis: instrument exercises power under section 269P of the Customs Act 1901 (delegated decision-making).","Revocation mechanism: continues until revoked under sections 269SC or 269SD of the Act, creating open-ended duration contingent on administrative action.","Narrow subject-matter: single-item specificity (tariff heading 8419.89.90) simplifies application but requires precise goods description interpretation.","Interaction with Customs Tariff Act 1995: makes Schedule 4 item 50 applicable, so effect depends on that Schedule's content.","Administrative details: effective date (14.11.05) and delegate signature are determinative for retrospective/forward operation.","Operational ambiguity risk: component-based goods description may require customs classification decisions at point of import.","Low legislative layering: short, instrument-level order rather than primary legislation, reducing legislative complexity but increasing administrative discretion."],"plain_english_summary":"This order, made under the Customs Act 1901, applies a tariff concession to a specific confectionery \"cooking line\" (vacuum batch cookers, reservoir buffers, water temperers) classified at 8419.89.90, so that Schedule 4 item 50 applies from 14 November 2005 until revoked. Importers of that machinery receive reduced tariff liability; the Commonwealth forgoes tariff revenue. The concession is set by a delegate and changes importers' incentives (import vs domestic supply) and requires customs to apply the stated tariff classification for administration."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0515971","history":"/api/acts/tariff-concession-order-0515971/history","analysis":"/api/acts/tariff-concession-order-0515971/analysis","conflicts":"/api/acts/tariff-concession-order-0515971/conflicts","importantCases":"/api/acts/tariff-concession-order-0515971/important-cases","documents":"/api/acts/tariff-concession-order-0515971/documents"}}