{"id":"F2008L00057","name":"Tariff Concession Order 0708947","slug":"tariff-concession-order-0708947","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":72145,"registerId":"commonwealth-F2008L00057-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0708947","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Wendy Knowles, 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, COOKING, iron or steel, being ANY of the following:(a) baking tins;(b) double boilers and/or inserts;(c) fish kettles;(d) frying baskets;(e) gridirons;(f) grilling racks;(g) jelly and/or pastry moulds;(h) non electric coffee pots and/or percolators;(i) pasta inserts;(j) pressure cookers;(k) pressure cooker separating compartments;(l) splatter screens and/or guards;(m) steamers and/or inserts;(n) stew pans;(o) trivets;(p) woksOp. 13.06.07 - TC 0708947 | 50  |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Wendy Knowles........................Dated 09 November 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 covering specific cooking utensils. It has not expanded beyond its original purpose of granting concessional treatment to particular iron or steel kitchen goods."},"complexity_factors":["Single, specific tariff classification (7323.99.00) with a discrete list of 16 product types","No cross-references to other legislation beyond the empowering Act and Tariff","No conditional logic, exceptions, or defined terms","Standard administrative form — essentially a declaration with a table of goods","Operates as a standalone instrument with clear effective date and revocation mechanism"],"plain_english_summary":"This Tariff Concession Order lets specific iron or steel cooking utensils be imported into Australia at a reduced customs duty, affecting importers and wholesalers who bring these items in and, indirectly, retailers, consumers and competing domestic manufacturers.  \n\nMade under the Customs Act 1901 and in force since 13 June 2007, it lowers costs for imported kitchenware where local supply is insufficient, potentially reducing prices but increasing competition for local producers."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order does not itself alter the text of the Customs Tariff; it simply declares that the specified iron or steel cooking utensils are subject to Item 50 of Part III of Schedule 4 effective 13.06.07. The instrument contains no indication that it expands or narrows the statutory Schedule beyond applying Item 50 to the listed goods."},"complexity_factors":["Narrow, product-level scope: specific list of cooking utensils under tariff heading 7323.99.00 reduces substantive breadth.","Relies on an external legal instrument (Part III, Schedule 4 Item 50 of the Customs Tariff Act 1995) whose actual effect is not reproduced here — requires cross-reference to determine precise tariff consequences.","Statutory mechanics reference: made under s269P of the Customs Act 1901 and revoked under ss269SC/269SD — procedural steps and timelines rest in those provisions.","Delegated decision-making: instrument issued by a delegate (Wendy Knowles) introduces administrative-discretion and record-keeping elements.","Classification and compliance burden for importers: businesses must determine whether particular products fit the listed descriptions, creating potential ambiguity and classification risk."],"plain_english_summary":"This Tariff Concession Order (TCO 0708947) declares that certain iron or steel cooking utensils classified at tariff 7323.99.00 are goods to which Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995 applies. It took effect on 13 June 2007 and remains in force until revoked under sections 269SC or 269SD of the Customs Act 1901.\n\nMechanically, the Order changes the import treatment for the listed items (for example baking tins, pressure cookers, woks), so importers of those goods are treated under Schedule 4 Item 50 — affecting tariff treatment, importer costs and downstream pricing; the Order was made by a delegate under s269P."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0708947","history":"/api/acts/tariff-concession-order-0708947/history","analysis":"/api/acts/tariff-concession-order-0708947/analysis","conflicts":"/api/acts/tariff-concession-order-0708947/conflicts","importantCases":"/api/acts/tariff-concession-order-0708947/important-cases","documents":"/api/acts/tariff-concession-order-0708947/documents"}}