{"id":"F2007L04162","name":"Tariff Concession Order 0712496","slug":"tariff-concession-order-0712496","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":70302,"registerId":"commonwealth-F2007L04162-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0712496","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 06.08.07 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| 6307.90.99 | CUSHIONS, SWIVELOp. 06.08.07 - TC 0712496 | 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":{"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 grown beyond its original purpose; it does exactly what tariff concession orders are meant to do — specify goods eligible for reduced duty under a particular Schedule 4 item."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicit (the tariff classification 6307.90.99)","No cross-references to other legislation beyond the basic enabling Act","Simple tabular format with only 2 columns of operative content","No conditional logic or exceptions — straightforward declaration","Standard bureaucratic template language"],"plain_english_summary":"This Tariff Concession Order lets swivel cushions (classified under tariff code 6307.90.99) be imported into Australia with reduced or zero customs duty, effective 6 August 2007. It benefits importers and businesses by lowering import costs, while increasing competition for domestic cushion makers. Issued under section 269P of the Customs Act 1901 by Paul Mercer for the CEO of the Australian Border Force."},"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":false,"description":"Based solely on the Order text, this instrument applies an existing Schedule 4 item (item 50) to a specified tariff classification (6307.90.99) from 6 August 2007 and does not, on its face, expand or narrow the underlying statutory Schedule beyond that application. The Order operates by declaration under s269P; any subsequent change to scope would require revocation under ss269SC/269SD or a different instrument."},"complexity_factors":["Cross-reference to multiple statutes and sections: Customs Act 1901 s269P (making power) and ss 269SC/269SD (revocation) plus Part III Schedule 4 of the Customs Tariff Act 1995.","Use of technical tariff classification (6307.90.99) which relies on the broader Customs Tariff nomenclature for legal effect.","Sparse goods description (“CUSHIONS, SWIVEL”) creates interpretive risk for customs classification and compliance.","Delegated decision-making: instrument signed by a delegate of the CEO (Paul Mercer), concentrating administrative discretion in the executive branch.","Temporal framing: effective date given (06.08.07) but open-ended operation until statutory revocation or a specified end date in the table.","Interaction with customs administration and importers’ obligations — practical effect depends on how Schedule 4 item 50 modifies tariff treatment (not specified in the Order text)."],"plain_english_summary":"This Order declares that goods described as “CUSHIONS, SWIVEL” (tariff classification 6307.90.99) are subject to item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 6 August 2007 and continuing until revoked (see ss 269SC/269SD). It is made by a delegate under s269P of the Customs Act 1901. Mechanically, the Order fixes which Schedule 4 tariff treatment applies to those imported goods; customs administration enforces compliance and any change requires statutory revocation."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0712496","history":"/api/acts/tariff-concession-order-0712496/history","analysis":"/api/acts/tariff-concession-order-0712496/analysis","conflicts":"/api/acts/tariff-concession-order-0712496/conflicts","importantCases":"/api/acts/tariff-concession-order-0712496/important-cases","documents":"/api/acts/tariff-concession-order-0712496/documents"}}