{"id":"F2007L02535","name":"Tariff Concession Order 0706138","slug":"tariff-concession-order-0706138","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68170,"registerId":"commonwealth-F2007L02535-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0706138","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 09.05.07 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| 4205.00.90 | PHYLACTERIESOp. 09.05.07 - TC 0706138 | 50  |\n| ---------- | ------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Paul Mercer .........................Dated 20 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 phylacteries and does not represent scope creep from the original legislative intent of allowing concessional entry for specific goods."},"complexity_factors":["Single, highly specific product scope (phylacteries only)","No defined terms section — relies on external customs classification (4205.00.90)","Minimal conditional logic — straightforward declaration with standard revocation clauses","Short length (1 page, 1 table entry)","Simple cross-reference structure (only references to standard Customs Act provisions 269P, 269SC, 269SD and Customs Tariff Act Schedule 4, Part III, Item 50)","No nested exceptions or subordinate legislative instruments referenced"],"plain_english_summary":"This Tariff Concession Order grants reduced or zero import duty on phylacteries (small leather prayer boxes) classified under customs code 4205.00.90, making them cheaper to import into Australia. \n\nIt affects importers, religious communities and customs officials by easing costs and guiding import processing; it took effect 9 May 2007 and remains until revoked."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The Order applies Item 50 of Schedule 4 to phylacteries at tariff heading 4205.00.90 from 09.05.07 and contains no amendment or differing scope language; nothing in the text indicates it alters or narrows an earlier instrument’s intent."},"complexity_factors":["Cross-references to multiple statutes (Customs Act 1901 s269P, s269SC, s269SD; Customs Tariff Act 1995 Schedule 4 Part III Item 50) require consulting other instruments to know precise effect.","The Order is declaratory (it names goods and ties them to a Schedule item) rather than self-contained—substantive effect depends on the content of Item 50.","Limited descriptive detail (single word ‘PHYLACTERIES’) may create classification or scope uncertainty in practice.","Open-ended duration (continues until revocation or a specified date) leaves timing and administrative changeability to delegated revocation powers.","Administrative discretion is embedded (delegate executed the Order), so operational application depends on customs practice and potential future decisions."],"plain_english_summary":"This Order (effective 9 May 2007) declares that goods described as “phylacteries” classified at tariff heading 4205.00.90 are to be treated under Item 50 of Part III, Schedule 4 to the Customs Tariff Act 1995. It remains in force from that date until revoked under sections 269SC or 269SD of the Customs Act 1901 or until any specified end date. Practically, it changes the tariff treatment applied at import, so importers and customs officers must apply Schedule 4 Item 50 to these goods."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0706138","history":"/api/acts/tariff-concession-order-0706138/history","analysis":"/api/acts/tariff-concession-order-0706138/analysis","conflicts":"/api/acts/tariff-concession-order-0706138/conflicts","importantCases":"/api/acts/tariff-concession-order-0706138/important-cases","documents":"/api/acts/tariff-concession-order-0706138/documents"}}