{"id":"F2007L02292","name":"Tariff Concession Order 0705958","slug":"tariff-concession-order-0705958","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":67567,"registerId":"commonwealth-F2007L02292-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0705958","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Michael Perry, 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 23.04.07 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| 8419.81.90 | ROOMS, FOOD PROCESSING, THAWING OR DEFROSTINGOp. 23.04.07 - TC 0705958 | 50  |\n| ---------- | ---------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 06 July 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument itself does not alter scope from its stated effect. It declares that goods classed as 8419.81.90 are subject to Item 50 of Part III, Schedule 4 from 23.04.2007 until revoked under ss.269SC/269SD or an end date. No text in the order indicates any expansion or contraction beyond that declaration (see Table and instrument header)."},"complexity_factors":["Single, narrow subject-matter: one tariff classification (8419.81.90) and one Schedule 4 item (Item 50).","Legal cross‑references: relies on s.269P of the Customs Act to make the declaration and ss.269SC/269SD for revocation mechanics.","Technical goods description: tariff classification language and the abbreviated description may require tariff/HS expertise to determine exact goods covered (Table, Column 1).","Interpretive dependence on external Schedule: substantive fiscal effect depends on the content of Part III, Schedule 4 (Table, Column 2 = 50), which is not reproduced in the instrument.","Open duration: no explicit last date of effect in the Table, so duration depends on future revocation (Table; heading and Column 2).","Administrative actor identified: decision made by a CEO delegate (Michael Perry), indicating administrative discretion in issuance (instrument header and signature)."],"plain_english_summary":"An order made under s.269P of the Customs Act says imported goods classed as *8419.81.90* — described as “ROOMS, FOOD PROCESSING, THAWING OR DEFROSTING” — are to be treated under Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. It took effect 23 April 2007 and stays in force until revoked under ss.269SC or 269SD or an end date. This changes the tariff treatment importers must follow and was declared by a CEO delegate (Michael Perry)."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow administrative instrument creating a single tariff concession. It has not expanded beyond its original purpose of granting duty relief for one specific category of goods."},"complexity_factors":["Single, highly specific product category (thawing/defrosting rooms)","Only one customs tariff classification affected (8419.81.90)","No defined terms section — relies on external references to the Customs Act 1901 and Customs Tariff Act 1995","Simple effective date and revocation mechanism","No conditional logic, exceptions, or nested provisions","Standard bureaucratic format but minimal substantive content"],"plain_english_summary":"This Tariff Concession Order grants reduced or zero import duty for commercial food‑processing thawing/defrosting rooms (Customs code 8419.81.90), effective 23 April 2007 and remaining until cancelled or replaced. It affects importers and food‑processing businesses importing this specialized equipment.\n\nBy lowering import costs, the concession supports industry investment in essential infrastructure and aligns with Australia’s practice of removing duties where equivalent local manufacture is absent."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0705958","history":"/api/acts/tariff-concession-order-0705958/history","analysis":"/api/acts/tariff-concession-order-0705958/analysis","conflicts":"/api/acts/tariff-concession-order-0705958/conflicts","importantCases":"/api/acts/tariff-concession-order-0705958/important-cases","documents":"/api/acts/tariff-concession-order-0705958/documents"}}