{"id":"F2007L04317","name":"Tariff Concession Order 0708946","slug":"tariff-concession-order-0708946","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118859,"registerId":"commonwealth-F2007L04317-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0708946","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 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| 7323.99.00 | UTENSILS, iron or steel, being ANY of the following:(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 0708946 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 12 October 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 tariff concession order of the type routinely made under the Customs Act 1901. It serves its original purpose: granting concessional tariff treatment to specific goods. There is no indication of scope creep or expansion beyond the original intent of the tariff concession system."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicit (THE TABLE)","No cross-references to other legislation beyond the enabling Act and Tariff","Simple conditional structure: goods must match description AND classification code","No exceptions or nested conditions","Straightforward administrative instrument with clear effective date and revocation mechanism"],"plain_english_summary":"This Tariff Concession Order lets specific iron or steel household utensils classified under customs code 7323.99.00 be imported into Australia at a reduced (often zero) customs duty. It took effect 13 June 2007.\n\nIt affects importers of those goods, competing Australian manufacturers, and consumers who may see lower prices, and was made under the Customs Act 1901 by a delegate of the Australian Customs Service."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order declares that the listed iron/steel utensils qualify under Schedule 4, item 50 from 13 June 2007; it does not itself amend the Customs Tariff Act 1995. Any alteration to the concession’s scope would occur if the Order is revoked under ss.269SC–269SD or if Schedule 4 is otherwise amended."},"complexity_factors":["Cross-reference to statutory powers: reliance on s.269P of the Customs Act 1901 for making the Order","Revocation pathways cited: ss.269SC and 269SD of the Customs Act 1901","Precise tariff classification required: heading 7323.99.00","Long enumerated list of specific goods (items (a)–(aa)) requiring careful item-by-item matching at customs entry","Administrative facts: effective date (13.06.07), Order identifier (TC 0708946) and delegate execution (Michael Perry) affecting operational timing","Practical compliance burden on importers to classify and claim the Schedule 4, item 50 concession when lodging entries"],"plain_english_summary":"Declares a specific list of iron or steel household and garden utensils (classified at tariff heading 7323.99.00) to qualify for Schedule 4, item 50 tariff concession from 13 June 2007. The concession is applied by a delegate under s.269P of the Customs Act 1901 and may be revoked under ss.269SC–269SD.\n\nThis affects importers who can rely on the Order when lodging customs entries (they must classify goods correctly); the decision is administrative and time-limited until revoked (Order TC 0708946, dated 12 Oct 2007)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0708946","history":"/api/acts/tariff-concession-order-0708946/history","analysis":"/api/acts/tariff-concession-order-0708946/analysis","conflicts":"/api/acts/tariff-concession-order-0708946/conflicts","importantCases":"/api/acts/tariff-concession-order-0708946/important-cases","documents":"/api/acts/tariff-concession-order-0708946/documents"}}