{"id":"F2007L00313","name":"Tariff Concession Order 0618150","slug":"tariff-concession-order-0618150","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68697,"registerId":"commonwealth-F2007L00313-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0618150","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 02.11.06 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| 8516.79.00 | MAKERS, DOUGHNUTOp. 02.11.06 - TC 0618150 | 50  |\n| ---------- | ----------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 19 January 2007 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 covering a single product category. It has not expanded beyond its original purpose of providing concessional treatment for doughnut makers."},"complexity_factors":["Single, specific goods description (doughnut makers only)","No defined terms section — uses standard customs classification codes","No conditional logic or exceptions — straightforward application","Single cross-reference to Customs Act sections 269P, 269SC, and 269SD (standard machinery for tariff concessions)","Extremely short — essentially a one-line table entry","No operative provisions beyond the standard form declaration"],"plain_english_summary":"This Tariff Concession Order lets commercial doughnut‑making machines (customs code 8516.79.00) be imported into Australia at a concessional or zero customs duty, lowering upfront costs for importers and businesses such as bakeries. Made under the Customs Act 1901 by an Australian Border Force delegate and effective 2 November 2006, it stays in force until revoked or replaced, helping domestic food businesses access equipment more cheaply."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The text sets the application of Item 50 in Part III of Schedule 4 to goods classified as 8516.79.00, effective 2 Nov 2006 until revoked. The instrument itself contains no indication that its scope has been altered from its original formulation."},"complexity_factors":["Cross-reference to external instrument: applies an item from Part III of Schedule 4 to the Customs Tariff Act 1995 (requires consulting Schedule 4 to know the precise tariff effect)","Delegated decision-making: made under s.269P of the Customs Act 1901 (administrative discretion in signing/issuing) and revocable under ss.269SC/269SD","Sparse substantive detail: instrument identifies classification (8516.79.00) and Item 50 but does not state the duty rate or exemption text within itself","Fixed effective date with open-ended duration: starts 02.11.06 and continues until revocation (practical uncertainty about end-date until revoked)","Narrow product scope: single tariff classification (MAKERS, DOUGHNUT) limits breadth but concentrates impact on importers and related supply chains","Compliance requirement: importers and customs must correctly classify goods to trigger the concession (administrative burden/risk of misclassification)"],"plain_english_summary":"**What it does:** Declares that doughnut-making machines classified at tariff heading 8516.79.00 are goods to which Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies, changing their tariff treatment for imports. It was made by a delegate under s.269P of the Customs Act 1901, effective 2 Nov 2006 until revoked under ss.269SC or 269SD.\n\n**Who it affects and why it matters:** Affects importers (who bear the altered duty outcome), customs compliance processes and purchasers deciding whether to buy imported machines; the practical effect depends on the cross-reference to Schedule 4."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0618150","history":"/api/acts/tariff-concession-order-0618150/history","analysis":"/api/acts/tariff-concession-order-0618150/analysis","conflicts":"/api/acts/tariff-concession-order-0618150/conflicts","importantCases":"/api/acts/tariff-concession-order-0618150/important-cases","documents":"/api/acts/tariff-concession-order-0618150/documents"}}