{"id":"F2007L04821","name":"Tariff Concession Order 0714123","slug":"tariff-concession-order-0714123","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":71515,"registerId":"commonwealth-F2007L04821-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0714123","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 31.08.07 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| 3917.40.00 | FITTINGS, PIPES, lead free, polyvinyl chloride (PVC)Op. 31.08.07 - TC 0714123 | 50  |\n| ---------- | ----------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.....................Paul Mercer ...................Dated 07 December 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"},"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-free status to specific PVC pipe fittings."},"complexity_factors":["Single table with only one entry","No defined terms section","Minimal conditional logic — straightforward declaration of tariff concession","Short document (1 page)","References to external legislation (Customs Act 1901, Customs Tariff Act 1995) but does not require cross-referencing to interpret the order itself","Simple structure: declaration + table with two columns"],"plain_english_summary":"This Tariff Concession Order lets specific lead‑free PVC pipes and fittings imported into Australia enter at a reduced or zero customs duty (classified under tariff code 3917.40.00). It lowers costs for importers and buyers (plumbers, builders) while increasing competition for local PVC manufacturers. Issued under the Customs Act 1901 and effective from 31 August 2007, it remains active until revoked or replaced."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The order itself simply applies Schedule 4 item 50 to the listed goods from 31.08.07; the text contains no indication it alters or departs from the original scope or intent of that Schedule item. Any substantive change in tariff effect depends on the content of Schedule 4 item 50, which must be read alongside this Order."},"complexity_factors":["Single, narrow item (one tariff line: 3917.40.00) making the instrument short and specific","Relies on cross-reference to Part III, Schedule 4 (item 50) for substantive effect — requires checking another instrument for full impact","Uses delegated authority rather than primary legislation (s.269P delegation noted)","Open-ended duration subject to revocation under ss.269SC/269SD or an optional expiry date (no expiry date specified here)","Technical customs nomenclature and the phrase 'lead free' may require factual verification at import clearance"],"plain_english_summary":"This Tariff Concession Order (TCO 0714123) applies item 50 of Part III of Schedule 4 of the Customs Tariff Act 1995 to imports classified at tariff heading 3917.40.00 (lead‑free PVC pipe fittings), effective 31 August 2007. The delegate of the CEO of Customs declared the concessional treatment; the order remains until revoked under sections 269SC or 269SD or until any specified expiry date. Importers are the primary actors affected because the order changes the customs tariff treatment applied at import entry, which can alter costs and sourcing decisions."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0714123","history":"/api/acts/tariff-concession-order-0714123/history","analysis":"/api/acts/tariff-concession-order-0714123/analysis","conflicts":"/api/acts/tariff-concession-order-0714123/conflicts","importantCases":"/api/acts/tariff-concession-order-0714123/important-cases","documents":"/api/acts/tariff-concession-order-0714123/documents"}}