{"id":"F2007L02155","name":"Tariff Concession Order 0704421","slug":"tariff-concession-order-0704421","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":67344,"registerId":"commonwealth-F2007L02155-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0704421","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 26.03.07 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| 8479.89.90 | COILERS, CORRUGATED PIPEOp. 26.03.07 - TC 0704421 | 50  |\n| ---------- | ------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Diane Morland........................Dated 15 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order’s scope is limited to the goods listed in the Table and its stated effect—applying Item 50 of Part III, Schedule 4 to those goods from 26 March 2007—matches the instrument’s declared purpose. Any change to scope would arise only if the Order is revoked or if downstream interpretation of the brief goods description alters eligibility; revocation is governed by ss.269SC/269SD of the Customs Act 1901."},"complexity_factors":["Single-item, single-line specification (COILERS, CORRUGATED PIPE) keeps the instrument concise","Relies on a technical tariff classification code (8479.89.90) requiring customs/commodity knowledge","Operative effect depends on cross-reference to Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 (external lookup required)","Contains an explicit revocation mechanism under Customs Act sections 269SC and 269SD, introducing administrative discretion","Has a fixed commencement date (26.03.07) and indefinite duration until revoked, raising reliance and timing considerations","Terse description of goods may leave scope-for-interpretation issues at the margins of classification"],"plain_english_summary":"This Tariff Concession Order declares that “COILERS, CORRUGATED PIPE” classified under tariff heading `8479.89.90` are goods to which Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies, effective 26 March 2007. The declaration remains in force until revoked under sections 269SC or 269SD of the Customs Act 1901. Mechanically, the Order changes the tariff treatment at import — affecting importers’ duty liability and customs documentation — and creates an administrative revocation point under ss.269SC/269SD."},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, single-purpose tariff concession order of the type routinely issued under the Customs Act 1901. It has not expanded beyond its original purpose of granting a duty concession for specific goods."},"complexity_factors":["Single, specific goods description (corrugated pipe coilers)","Only one operative provision with straightforward cross-references to the Customs Act 1901 and Customs Tariff Act 1995","No conditional logic, exceptions, or defined terms within the instrument itself","Standard template format used for thousands of similar orders","Total length: approximately 150 words across one page"],"plain_english_summary":"This Tariff Concession Order grants a reduced/zero customs duty under Item 50 for \"COILERS, CORRUGATED PIPE\" (tariff code 8479.89.90), allowing importers to bring corrugated-pipe coiling machinery into Australia at a lower duty rate.\n\nIt affects importers and competing Australian manufacturers by lowering import costs where no local equivalent exists; effective 26 March 2007 and continuing indefinitely. Issued by Diane Morland for the Australian Customs Service."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0704421","history":"/api/acts/tariff-concession-order-0704421/history","analysis":"/api/acts/tariff-concession-order-0704421/analysis","conflicts":"/api/acts/tariff-concession-order-0704421/conflicts","importantCases":"/api/acts/tariff-concession-order-0704421/important-cases","documents":"/api/acts/tariff-concession-order-0704421/documents"}}