{"id":"F2007L04174","name":"Tariff Concession Order 0708944","slug":"tariff-concession-order-0708944","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":70328,"registerId":"commonwealth-F2007L04174-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0708944","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 13.06.07 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| 7323.94.00 | UTENSILS, HOUSEHOLD, enamelled iron or steel, being ANY of thefollowing:(a) baskets;(b) bottle baskets;(c) buckets;(d) candle snuffers;(e) child safety gates;(f) clothes hangers;(g) coal scuttles or hods;(h) cotton bud dispenser boxes;(i) dustbins;(j) eye baths;(k) flower boxes or planters;(l) hot water bottles;(m) letter boxes;(n) luncheon boxes;(o) movable boot scrapers;(p) plant pots or hanging planters or plant tubs or plantmuck boxes or plant saucers;(q) plant movers;(r) plate stands;(s) rubbish bins;(t) shoe trees;(u) flat irons stands;(v) storage boxes or storage bins or storage tins;(w) tissue paper holders or enclosures;(x) magazine holders;(y) wash basins;(z) watering cans;(aa) wine racksOp. 13.06.07 - TC 0708944 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table....Paul Mercer.. .......................Dated 12 October 2007 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a specific tariff concession. It has not expanded beyond its original purpose of granting duty relief for specific enamelled iron or steel household goods."},"complexity_factors":["Single purpose instrument with straightforward structure","Only 2 operative sections: the declaration and the table of goods","No defined terms section — terms take their ordinary meaning","No cross-references to other legislation beyond the basic empowering provision (s 269P Customs Act 1901)","Simple tabular format for describing goods","No conditional logic or exceptions within the order itself","Extremely short (1 page)"],"plain_english_summary":"This Tariff Concession Order lets certain enamelled iron or steel household goods be imported into Australia at a reduced customs duty rate (under Item 50, Part III, Schedule 4 of the Customs Tariff Act 1995). It chiefly affects importers of those specific household items and competing Australian manufacturers, lowering import costs and potentially increasing competition. The order took effect 13 June 2007 and was made under the Customs Act 1901 by a delegate of the Australian Border Force CEO."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order applies an existing Schedule 4 tariff concession to a defined set of goods; it implements a concessionary treatment rather than amending the underlying Customs Tariff Act. Its scope is limited to the listed enamelled iron or steel household utensils (7323.94.00) and is subject to administrative revocation (ss.269SC–269SD)."},"complexity_factors":["Depends on cross-reference to an external instrument (Part III, Schedule 4 Item 50 of the Customs Tariff Act 1995) requiring look-up to determine exact tariff treatment","Long enumerated list of product types requires factual classification decisions against tariff heading 7323.94.00","Administrative discretion: made by a delegate under s.269P and revocable under ss.269SC–269SD, creating potential timing and procedural uncertainty","Temporal element (effective date and possible end date in Column 2) requires monitoring for revocation or expiry","Practical compliance burden falls on importers to match descriptions precisely to obtain the concession"],"plain_english_summary":"Declares that a specified list of enamelled iron or steel household utensils (classified under 7323.94.00) are subject to item 50 of Part III, Schedule 4 of the Customs Tariff Act 1995 from 13 June 2007. The concession was made by a delegate of the CEO under s.269P and remains until revoked (ss.269SC–269SD) or a stated end date. Importers of these goods can rely on the Schedule 4 concession (affecting customs duty payable); they must correctly classify goods to meet the Order’s descriptive limits."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0708944","history":"/api/acts/tariff-concession-order-0708944/history","analysis":"/api/acts/tariff-concession-order-0708944/analysis","conflicts":"/api/acts/tariff-concession-order-0708944/conflicts","importantCases":"/api/acts/tariff-concession-order-0708944/important-cases","documents":"/api/acts/tariff-concession-order-0708944/documents"}}