{"id":"F2007L03704","name":"Tariff Concession Order 0710297","slug":"tariff-concession-order-0710297","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":70164,"registerId":"commonwealth-F2007L03704-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0710297","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Steve Uttley, 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 02.07.07 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| 9202.90.00 | GUITARS, CLASSICAL MUSIC 0R FOLK MUSICOp. 02.07.07 - TC 0710297 | 50  |\n| ---------- | --------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Steve Uttley.........................Dated 07 September 2007 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1599},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is a narrow, standard administrative determination limited to specific musical instruments. The scope remains exactly as intended: granting a duty concession for classical and folk guitar imports with no expansion beyond this specific purpose."},"complexity_factors":["Single, specific goods description (classical and folk guitars only)","No conditional logic, exceptions, or limitations beyond the goods description","Minimal statutory cross-references (only the basic empowering provisions)","Single effective date with standard revocation provisions","One-page tabular format with no defined terms section"],"plain_english_summary":"This document is a **tax break for importing guitars**. It allows classical and folk guitars (falling under customs code 9202.90.00) to be brought into Australia with reduced or zero import duty under Item 50 of Schedule 4 to the Customs Tariff.\n\n**Who it affects:** Importers and retailers of classical and folk guitars.\n\n**What it means:** Normally, importing goods incurs customs duty (a tax). This order grants a 'tariff concession'—meaning those specific guitars can enter Australia duty-free or at a lower tax rate.\n\n**When:** The concession took effect on 2 July 2007 and remains in force until cancelled or replaced. It was formally issued on 7 September 2007 by a senior Customs official (a delegate of the CEO) using powers under the Customs Act 1901."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0710297","history":"/api/acts/tariff-concession-order-0710297/history","analysis":"/api/acts/tariff-concession-order-0710297/analysis","conflicts":"/api/acts/tariff-concession-order-0710297/conflicts","importantCases":"/api/acts/tariff-concession-order-0710297/important-cases","documents":"/api/acts/tariff-concession-order-0710297/documents"}}