{"id":"F2007L04626","name":"Tariff Concession Order 0713588","slug":"tariff-concession-order-0713588","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":70917,"registerId":"commonwealth-F2007L04626-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0713588","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 27.08.07 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| 8518.40.90 | AMPLIFIERS, STEREO, ADDRESSABLE, HOME AUDIO ENTERTAINMENTSYSTEMOp. 27.08.07 - TC 0713588 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Wendy Knowles........................Dated 02 November 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 limited to a specific product category. It has not expanded beyond its original purpose of granting duty-free status to particular stereo amplifiers."},"complexity_factors":["Single, specific product category (stereo amplifiers for home audio)","No conditional logic or exceptions — straightforward application","Only one customs tariff classification referenced (8518.40.90)","Minimal cross-referencing (only basic references to the Customs Act 1901 and Customs Tariff Act 1995)","Very short document (1 page, 1 table entry)","No defined terms section — uses standard customs terminology"],"plain_english_summary":"This Tariff Concession Order removes the customs duty on certain home stereo amplifiers (classification 8518.40.90), allowing those products to be imported into Australia duty‑free. It benefits importers and retailers (and potentially lowers consumer prices) while increasing competition for local manufacturers. The concession commenced on 27 August 2007 and remains in force until revoked or replaced."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument itself declares that a specific product description is covered by Item 50 in Part III of Schedule 4; the text shows an affirmative application rather than an amendment that expands or narrows existing statutory scope. No text in this instrument indicates a change from an earlier stated scope."},"complexity_factors":["Cross-reference to multiple statutes (Customs Act 1901 s.269P; revocation under ss.269SC–269SD; Schedule 4 of the Customs Tariff Act 1995)","Precise tariff classification (8518.40.90) requires technical trade/product knowledge to apply correctly","Single narrow product description can create borderline classification disputes (scope ambiguity)","Administrative discretion: order issued by a delegate and subject to administrative revocation","Open-ended duration (‘continues in force until revoked’) imposes ongoing monitoring for importers and customs officers"],"plain_english_summary":"**What it does:** Declares that goods described as “AMPLIFIERS, STEREO, ADDRESSABLE, HOME AUDIO ENTERTAINMENT SYSTEM” (tariff classification 8518.40.90) are goods to which Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies. The order takes effect 27 August 2007 and was made under s.269P of the Customs Act 1901; it remains until revoked under ss.269SC–269SD.  \n\n**Who it affects and why it matters:** Importers and customs officers — it changes which Schedule 4 item applies at import, affecting tariff treatment and compliance obligations. The decision was made by a delegate of the Chief Executive Officer, creating an administrative revocation and monitoring risk for businesses."},"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-0713588","history":"/api/acts/tariff-concession-order-0713588/history","analysis":"/api/acts/tariff-concession-order-0713588/analysis","conflicts":"/api/acts/tariff-concession-order-0713588/conflicts","importantCases":"/api/acts/tariff-concession-order-0713588/important-cases","documents":"/api/acts/tariff-concession-order-0713588/documents"}}