{"id":"F2006L00975","name":"Tariff Concession Order 062218","slug":"tariff-concession-order-062218","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":58253,"registerId":"commonwealth-F2006L00975-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 062218","content":"| TARIFF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 12.01.06 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| 8418.40.00 | FREEZERS, vertical, capacity NOT exceeding 200 LOp. 12.01.06 - TC 062218 | 50  |\n| ---------- | ------------------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table...Wendy Knowles........................Dated 24 March 2006 Delegate of the Chief Executive Officer |\n| ---------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1544},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow scope as a specific administrative determination for a single category of refrigeration equipment (vertical freezers ≤200L). It has not expanded beyond its initial purpose of granting a tariff concession for these specific goods."},"complexity_factors":["Single commodity description covering only one type of goods","No defined terms section or interpretation clauses","No conditional logic, exceptions, or nested provisions","Single effective date with simple revocation mechanism","Document length of one page"],"plain_english_summary":"**What this does:** This order gives importers a customs duty exemption (makes it \"duty-free\") for specific vertical freezers.\n\n**The specific goods:** Vertical freezers with a capacity of **200 litres or less**, falling under customs classification code **8418.40.00**.\n\n**Who it affects:** Businesses importing these specific freezers into Australia.\n\n**Why it matters:** Normally, importing goods attracts customs duties (tax at the border). This order removes that tax for these specific freezers, making them cheaper to bring into Australia. These concessions are typically granted when the government determines that similar freezers aren't manufactured locally in sufficient quantities.\n\n**How it works:** The goods are covered by **Schedule 4, Item 50** of the Customs Tariff, which applies a \"Free\" rate of duty (no import tax). The order took effect on **12 January 2006** and remains valid until revoked."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-062218","history":"/api/acts/tariff-concession-order-062218/history","analysis":"/api/acts/tariff-concession-order-062218/analysis","conflicts":"/api/acts/tariff-concession-order-062218/conflicts","importantCases":"/api/acts/tariff-concession-order-062218/important-cases","documents":"/api/acts/tariff-concession-order-062218/documents"}}