{"id":"F2007L04163","name":"Tariff Concession Order 0712437","slug":"tariff-concession-order-0712437","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":70304,"registerId":"commonwealth-F2007L04163-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0712437","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 02.08.07 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| 8439.30.00 | EMBOSSERS, EDGE, TISSUE PAPEROp. 02.08.07 - TC 0712437 | 50  |\n| ---------- | ------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table....Paul Mercer..........................Dated 12-October 2007 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"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":2,"scope_assessment":{"changed":false,"description":"The text sets out a discrete concession for a specified product and effective date and contains no amendments or changes to that scope. It applies from 2 August 2007 until revoked; the instrument does not indicate any change from its original stated scope."},"complexity_factors":["Very narrow product scope — single tariff line and description (8439.30.00: 'EMBOSSERS, EDGE, TISSUE PAPER') reduces substantive complexity.","Relies on statutory mechanisms: issued under s.269P of the Customs Act 1901 and references Part III of Schedule 4 to the Customs Tariff Act 1995 (requires correct legal classification to benefit).","Duration is open-ended: effective from 02.08.07 'until revoked' under ss.269SC or 269SD of the Customs Act 1901 (administrative revocation discretion increases operational uncertainty for long-term planning).","Delegated decision-making: the instrument is signed by a delegate (Paul Mercer), so administrative discretion and internal delegation procedures matter for issuance and revocation.","Practical compliance burden limited but technical: importers must ensure correct tariff classification and documentary proof to claim the Schedule 4 treatment.","Table formatting leaves the 'Last date of effect' blank (only '50' appears under Column 2), creating some ambiguity about any fixed expiry as printed."],"plain_english_summary":"This Tariff Concession Order (TCO 0712437) declares that ‘embossers, edge, tissue paper’ classified at 8439.30.00 qualify under item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 2 August 2007. It affects importers of those machines and the customs administration: importers may claim the Schedule 4 treatment on importation, and Customs must apply the concession until the order is revoked."},"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 machinery. It matches the typical scope of such instruments — granting duty-free status to particular goods where no equivalent Australian goods are produced. There is no indication of scope creep beyond the original purpose of facilitating imports of specific manufacturing equipment."},"complexity_factors":["Single, highly specific product description (tissue paper edge embossers)","Only one tariff classification referenced (8439.30.00)","No defined terms section or interpretation provisions","No conditional logic, exceptions, or nested provisions","Straightforward effective date and revocation mechanism","Standard template format used for tariff concession orders"],"plain_english_summary":"This Tariff Concession Order removes customs duty on imports of \"EMBOSSERS, EDGE, TISSUE PAPER\" (tariff code 8439.30.00), allowing these machines into Australia duty-free. It cuts equipment costs for importers and tissue-paper manufacturers, helping domestic producers compete. The concession (TC 0712437) took effect 2 August 2007 and remains until revoked."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0712437","history":"/api/acts/tariff-concession-order-0712437/history","analysis":"/api/acts/tariff-concession-order-0712437/analysis","conflicts":"/api/acts/tariff-concession-order-0712437/conflicts","importantCases":"/api/acts/tariff-concession-order-0712437/important-cases","documents":"/api/acts/tariff-concession-order-0712437/documents"}}