{"id":"F2008L00244","name":"Tariff Concession Order 0710143","slug":"tariff-concession-order-0710143","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":72472,"registerId":"commonwealth-F2008L00244-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0710143","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 28.06.07 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| 8424.89.90 | SPRAYING SYSTEMS, TOBACCO FLAVOURING, programmable logiccontrol, comprising ALL of the following:(a) spray applicators;(b) heated application tanks;(c) support platformsOp. 28.06.07 - TC 0710143 | 50  |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table..................Paul Mercer ......................Dated 18 December 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, narrow tariff concession order covering a single specific type of industrial equipment. It matches the typical scope of such instruments — targeted duty relief for particular goods."},"complexity_factors":["Single, highly specific product description with three mandatory components","No defined terms section — relies on external references to Customs Act 1901 and Customs Tariff Act 1995","Simple two-column table format with minimal conditional logic","No nested exceptions or complex procedural requirements","Short document (1 page) with straightforward operative clause","Cross-references only to standard legislative framework (sections 269P, 269SC, 269SD of Customs Act 1901)"],"plain_english_summary":"This Tariff Concession Order lets specified programmable tobacco-flavouring spray systems (spray applicators, heated tanks, support platforms) be imported into Australia free of the usual customs tariff. It lowers costs for importers and tobacco manufacturers and directs Australian Customs to apply the concession; it took effect 28 June 2007 and remains until revoked."},"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":3,"scope_assessment":{"changed":true,"description":"The Order changes tariff application by declaring the specified spraying systems are covered by Item 50 in Part III of Schedule 4 of the Customs Tariff Act 1995 effective 28.06.07 (see s.269P authority and Column 2 listing Item 50). Practically, this alters who pays customs duty for those goods (importers benefit from the concession), creates an administrative obligation to classify and verify the goods under tariff code 8424.89.90 and leaves revocation power to the Chief Executive Officer (ss.269SC/269SD)."},"complexity_factors":["Cross-reference to primary legislation: made under s.269P of the Customs Act 1901 and ties to Part III of Schedule 4 of the Customs Tariff Act 1995","Specific tariff classification requirement (8424.89.90) — application depends on correct classification of goods","Narrow, technical goods description (programmable logic control spraying systems with listed components) requiring factual matching at import","Administrative discretion and time-limited effect: instrument issued by a CEO delegate and subject to revocation under ss.269SC/269SD","Minimal procedural detail in the instrument itself — operational questions (e.g. proof, admissible variants) resolved by administrative practice or other rules"],"plain_english_summary":"This Tariff Concession Order declares that, from 28 June 2007, certain \"spraying systems, tobacco flavouring\" (classified 8424.89.90) are goods to which Item 50 in Part III of Schedule 4 of the Customs Tariff Act 1995 applies. Mechanically, that means those specific imported machines are eligible for the Schedule 4 concession. It affects importers of the listed equipment (who face reduced or nil customs duty under that Schedule), is made under s.269P by a delegate of the CEO, and remains until revoked under ss.269SC/269SD or a stated end date."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0710143","history":"/api/acts/tariff-concession-order-0710143/history","analysis":"/api/acts/tariff-concession-order-0710143/analysis","conflicts":"/api/acts/tariff-concession-order-0710143/conflicts","importantCases":"/api/acts/tariff-concession-order-0710143/important-cases","documents":"/api/acts/tariff-concession-order-0710143/documents"}}