{"id":"F2007L04133","name":"Tariff Concession Order 0712301","slug":"tariff-concession-order-0712301","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":70221,"registerId":"commonwealth-F2007L04133-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0712301","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 30.07.07 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| 6304.91.00 | SETS, CAR, consisting of BOTH of the following:(a) seat covers;(b) floor matsOp. 30.07.07 - TC 0712301 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table....Wendy Knowles........................Dated 08 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 a narrow category of goods (car accessory sets)."},"complexity_factors":["Very short document (1 page)","Only 1 defined term (the specific goods description)","No cross-references to other legislation beyond the enabling Act section numbers","Simple tabular format with only 2 columns","No conditional logic or exceptions — straightforward declaration","Single operative provision with clear effective date"],"plain_english_summary":"This Tariff Concession Order lets sets of car seat covers combined with floor mats be imported into Australia duty-free (or at a reduced rate), saving importers money and potentially lowering consumer prices. It affects importers and retailers of these bundled textile car accessories, and may increase competition for Australian manufacturers. The concession has been in effect since 30 July 2007 under the Customs Act 1901 and applies to goods classed at tariff code 6304.91.00."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument specifies that the listed goods are subject to Schedule 4 item 50 from 30 July 2007; it does not broaden or narrow the statutory scheme beyond applying that Schedule 4 item to the identified tariff classification."},"complexity_factors":["Single, narrowly framed product description (sets for car: seat covers + floor mats) with one tariff classification: 6304.91.00 (simple scope).","Legal basis and procedural formality referenced: declaration under s.269P of the Customs Act 1901 (authority to make the order).","Links to tariff law: applies item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 (determines tariff treatment).","Fixed effective date (30.07.07) and open-ended duration subject to revocation under ss 269SC/269SD (administrative discretion to revoke).","Operational effects concentrated on importers and customs intermediaries (compliance and tariff payment consequences)."],"plain_english_summary":"This Tariff Concession Order (effective 30 July 2007) declares that imported goods classified at tariff code 6304.91.00 — sets for cars consisting of seat covers and floor mats — are subject to item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. It changes the tariff treatment for those specific imported sets until revoked under the Customs Act (ss 269SC/269SD). Importers and their customs brokers are the parties affected and will face any resulting tariff or compliance consequences."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0712301","history":"/api/acts/tariff-concession-order-0712301/history","analysis":"/api/acts/tariff-concession-order-0712301/analysis","conflicts":"/api/acts/tariff-concession-order-0712301/conflicts","importantCases":"/api/acts/tariff-concession-order-0712301/important-cases","documents":"/api/acts/tariff-concession-order-0712301/documents"}}