{"id":"F2007L01146","name":"Tariff Concession Order 0701303","slug":"tariff-concession-order-0701303","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":65191,"registerId":"commonwealth-F2007L01146-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0701303","content":"| TARIFF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 25.01.07 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| 5705.00.90 | MATS, CAROp. 25.01.07 - TC 0701303 | 50  |\n| ---------- | ---------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Wendy Knowles........................Dated 20 April 2007 Delegate of the Chief Executive Officer |\n| ---------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2428},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is a specific administrative determination for car mats that maintains its original narrow purpose of providing a duty concession for these specific goods. No scope creep is evident."},"complexity_factors":["Single product specification with no exceptions or conditions","Minimal cross-referencing (only to Customs Act 1901 and Customs Tariff Act 1995)","No defined terms or interpretation provisions","Linear table structure with only one row of substantive content"],"plain_english_summary":"**What this does:** This order gives businesses a tax break when importing car mats into Australia. It allows car mats classified under tariff code **5705.00.90** (textile floor coverings) to be imported under **Item 50 of Schedule 4** to the Customs Tariff Act 1995, which means they attract a concessional rate of duty—usually reduced or zero customs duty instead of the standard rate.\n\n**Who it affects:**\n- **Importers** of car mats (automotive accessories)\n- **Consumers** who may benefit from lower import costs passed down as retail prices\n\n**Why it matters:** Without this order, importers would pay the full tariff rate on these goods. The concession makes it cheaper to bring car mats into the country, supporting businesses that sell automotive accessories.\n\n**Key details:**\n- **Goods:** Car mats (described as \"MATS, CAR\")\n- **Legal basis:** Made under section 269P of the *Customs Act 1901*\n- **Effective:** From 25 January 2007 until revoked"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0701303","history":"/api/acts/tariff-concession-order-0701303/history","analysis":"/api/acts/tariff-concession-order-0701303/analysis","conflicts":"/api/acts/tariff-concession-order-0701303/conflicts","importantCases":"/api/acts/tariff-concession-order-0701303/important-cases","documents":"/api/acts/tariff-concession-order-0701303/documents"}}