{"id":"F2007L01415","name":"Tariff Concession Order 0702370","slug":"tariff-concession-order-0702370","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":65787,"registerId":"commonwealth-F2007L01415-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0702370","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Diane Morland, 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 14.02.07 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| 8504.31.00 | TRANSFORMERS, CURRENT AND/OR VOLTAGE, having ANY of thefollowing:(a) current transformer voltage rating GREATERthan 400 kV;(b) voltage transformer voltage rating GREATERthan 72 kV;(c) combined current and voltage transformer voltagerating GREATER than 72 kVOp. 14.02.07 - TC 0702370 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table...Diane Morland........................Dated 09 May 2007 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This Order changes tariff treatment by declaring specified high‑voltage transformers to be subject to a Schedule 4 concession item (effective 14.02.07 until revoked). Mechanically, it expands the set of goods eligible for that concession and therefore alters who pays import duty and when—importers gain reduced duty while the Commonwealth foregoes equivalent revenue, with ongoing administrative discretion over revocation (ss269P, 269SC, 269SD)."},"complexity_factors":["Technical product description using voltage thresholds (classification precision required)","Statutory hook: made under s269P of the Customs Act 1901 (formal administrative power)","Interaction with Customs Tariff Act 1995 (Part III, Schedule 4) alters tariff application","Time-limited by revocation risk under ss269SC/269SD (administrative discretion on duration)","Compliance burden concentrated on importers and customs brokers to prove correct classification","Low number of affected tariff lines limits breadth but raises concentration of benefit"],"plain_english_summary":"Under s269P of the Customs Act 1901 this Order treats specified high‑voltage current and/or voltage transformers as covered by an item in Part III of Schedule 4 to the Customs Tariff Act 1995, granting them the tariff concession from 14.02.07 until revoked. A CEO delegate makes the declaration; importers receive lower import duty and the Commonwealth forgoes tariff revenue. Compliance requires correct tariff classification and management of expiry/revocation risk, which can affect import sourcing and pricing."},"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 specific high-voltage transformers and has not expanded beyond its original purpose of providing duty relief for this particular equipment category."},"complexity_factors":["Single, narrow product category (high-voltage transformers only)","Only three technical criteria to determine eligibility (voltage thresholds)","No cross-references to other legislation beyond the standard Customs Act and Tariff Act citations","No conditional exceptions or nested definitions","Single-page document with minimal structural complexity","Technical terminology limited to standard electrical engineering specifications (kV ratings)"],"plain_english_summary":"This Tariff Concession Order lets certain high‑voltage current and voltage transformers (current >400 kV, or voltage/combined >72 kV) be imported into Australia at a reduced or zero customs duty. \n\nIt affects importers, customs brokers and Australian Border Force processing these specialized transformers, lowering costs for power‑grid and infrastructure projects. The concession began 14 February 2007 and remains until revoked."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0702370","history":"/api/acts/tariff-concession-order-0702370/history","analysis":"/api/acts/tariff-concession-order-0702370/analysis","conflicts":"/api/acts/tariff-concession-order-0702370/conflicts","importantCases":"/api/acts/tariff-concession-order-0702370/important-cases","documents":"/api/acts/tariff-concession-order-0702370/documents"}}