{"id":"F2007L04441","name":"Tariff Concession Order 0714651","slug":"tariff-concession-order-0714651","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":70808,"registerId":"commonwealth-F2007L04441-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0714651","content":"| TARIFF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 07.09.07 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| 8418.50.00 | ICE MAKERS, flakes AND/OR cubesOp. 07.09.07 - TC 0714651 | 50  |\n| ---------- | -------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table........Paul Mercer..........................Dated 16 November 2007 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------------ |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2222},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is the original instrument as made. It applies exclusively to ice makers under tariff classification 8418.50.00 and has not expanded beyond this specific goods category."},"complexity_factors":["Single line item description in a one-row table","Standard legislative template with no conditional provisions or exceptions","No defined terms or interpretation section","Minimal cross-referencing limited to standard Customs Act administration provisions"],"plain_english_summary":"**What this does**\n\nThis order allows specific ice-making machines to be imported into Australia without paying customs duty (under a concession in the Customs Tariff). It permanently exempts ice makers that produce flakes and/or cubes, which are classified under tariff code 8418.50.00.\n\n**Who it affects**\n\n*   **Businesses importing** commercial ice-making equipment\n*   **Customs brokers** clearing these goods through the border\n*   **The Australian Border Force**, who verify and apply the concession\n\n**Why it matters**\n\nWithout this order, importers would pay standard customs duty on these goods. The concession reduces costs for businesses in hospitality, food processing, and healthcare that rely on commercial ice production.\n\n**Key details**\n\n*   **Goods covered**: Ice makers designed to produce flake ice and/or cube ice\n*   **Tariff classification**: 8418.50.00 (refrigeration and freezing equipment)\n*   **Effective from**: 7 September 2007\n*   **Duration**: Remains in force indefinitely until formally revoked"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0714651","history":"/api/acts/tariff-concession-order-0714651/history","analysis":"/api/acts/tariff-concession-order-0714651/analysis","conflicts":"/api/acts/tariff-concession-order-0714651/conflicts","importantCases":"/api/acts/tariff-concession-order-0714651/important-cases","documents":"/api/acts/tariff-concession-order-0714651/documents"}}