{"id":"F2007L00601","name":"Tariff Concession Order 0618984","slug":"tariff-concession-order-0618984","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":63986,"registerId":"commonwealth-F2007L00601-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0618984","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 27.11.06 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| 8438.20.00 | TEMPERES AND/OR MOULDERS, CHOCOLATEOp. 27.11.06 - TC 0618984 | 50  |\n| ---------- | ------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 02 March 2007 Delegate of the Chief Executive Officer |\n| ---------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order does not alter Schedule 4 itself; it applies an existing Schedule 4 item (Item 50) to a narrowly described set of goods from 27.11.2006. The delegate (per s.269P) set the effective date and left duration open-ended pending revocation under ss.269SC/269SD, so the legal scope is limited to declaring eligibility for that Schedule 4 item rather than expanding the tariff schedule."},"complexity_factors":["Very narrow subject matter: single commodity description ('temperers and/or moulders, chocolate') and single tariff heading (8438.20.00).","Relies on cross-reference to Schedule 4 Item 50 — requires checking that item's substantive duty or concession to determine actual financial effect.","Legal framework citations: made under s.269P of the Customs Act 1901; revocation governed by ss.269SC and 269SD — introduces simple administrative pathways for change.","Technical tariff classification expertise needed to confirm whether specific imported machinery matches the description for claim of the concession.","Administrative compliance impact: importers must update customs entries and documentary evidence to claim the Schedule 4 treatment."],"plain_english_summary":"This Order, effective 27 Nov 2006, declares that the listed machines — \"temperers and/or moulders, chocolate\" (tariff heading 8438.20.00) — are goods to which Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies. Mechanically, it changes the tariff treatment that applies to those imported machines from that date.\n\nIt affects importers and customs officers by altering duty treatment and related compliance obligations until the Order is revoked under sections 269SC or 269SD of the Customs Act 1901."},"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"},"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 issued under the Customs Act. It applies only to the specific goods described (chocolate tempering and moulding equipment) and does not represent any expansion beyond the original purpose of the tariff concession system."},"complexity_factors":["Very short document (1 page)","Only 1 defined term (the tariff classification 8438.20.00)","No nested exceptions or conditional logic","Simple two-column table format","Single operative provision with standard legislative boilerplate","No cross-references beyond standard citations to the Customs Act 1901 and Customs Tariff Act 1995"],"plain_english_summary":"This Tariff Concession Order places chocolate tempering and moulding machines (tariff code 8438.20.00) under Item 50 of Schedule 4, allowing a reduced or zero customs duty on imports. It affects Australian businesses that import this equipment, lowering their capital costs and improving competitiveness. The concession took effect 27 Nov 2006 and remains until revoked."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0618984","history":"/api/acts/tariff-concession-order-0618984/history","analysis":"/api/acts/tariff-concession-order-0618984/analysis","conflicts":"/api/acts/tariff-concession-order-0618984/conflicts","importantCases":"/api/acts/tariff-concession-order-0618984/important-cases","documents":"/api/acts/tariff-concession-order-0618984/documents"}}