{"id":"F2007L02506","name":"Tariff Concession Order 0705201","slug":"tariff-concession-order-0705201","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68067,"registerId":"commonwealth-F2007L02506-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0705201","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Paul Mercer, 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 05.04.07 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| 9406.00.00 | BUILDINGS, PREFABRICATED, comprising ALL of the following:(a) tin roofs;(b) hardwood walls;(c) NOT less than 1 000 mirrors and stained glass windowsOp. 05.04.07 - TC 0705201 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Paul Mercer..........................Dated 23 July 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"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 made under the Customs Act. It applies only to the specific goods described and does not represent scope creep from the original legislative intent of the tariff concession system."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicit (the goods description)","No cross-references to other legislation beyond standard citation of empowering Act","Simple conditional logic (ALL of the following criteria must be met)","No nested exceptions or complex procedural requirements","Standard administrative form with minimal substantive content"],"plain_english_summary":"This Tariff Concession Order lets certain prefabricated buildings enter Australia under a concessional (lower or zero) customs duty rate. It applies to buildings with tin roofs, hardwood walls and at least 1,000 mirrors plus stained glass windows.\n\nIt affects importers of those specific structures and the customs officials who process them. In force from 5 April 2007, the concession reduces import costs that would otherwise be payable under the standard tariff."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order does not amend primary legislation; it applies an existing Schedule 4 concession item to a narrowly described set of goods from 05.04.07 until revoked. It therefore adjusts which imports receive the concession but does not broaden or contract the statutory scope of the Customs Tariff Act itself."},"complexity_factors":["Narrow, highly specific goods description (tin roofs, hardwood walls, ≥1,000 mirrors and stained glass) complicates practical verification at import.","Legal cross-references to multiple statutes and sections: s269P (making power), ss269SC/269SD (revocation), and Part III of Schedule 4 to the Customs Tariff Act 1995.","Tariff classification technicality (9406.00.00) requires customs specialists to apply correctly.","Indefinite duration — remains in force until revoked, requiring ongoing monitoring by importers and authorities.","Delegate-made instrument concentrates decision-making discretion at the CEO’s delegate level."],"plain_english_summary":"This Order says a particular kind of prefabricated building (tariff classification 9406.00.00 — tin roofs, hardwood walls and at least 1,000 mirrors plus stained glass) is to be treated under the Part III, Schedule 4 concession item of the Customs Tariff Act 1995 from 5 April 2007 until revoked (made under s269P; revocation under ss269SC/269SD). Mechanically, it changes how customs duty and entry treatment apply to those importers; the CEO’s delegate makes the declaration and importers and customs must verify compliance with the stated description."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0705201","history":"/api/acts/tariff-concession-order-0705201/history","analysis":"/api/acts/tariff-concession-order-0705201/analysis","conflicts":"/api/acts/tariff-concession-order-0705201/conflicts","importantCases":"/api/acts/tariff-concession-order-0705201/important-cases","documents":"/api/acts/tariff-concession-order-0705201/documents"}}