{"id":"F2008L00315","name":"Tariff Concession Order 0716959","slug":"tariff-concession-order-0716959","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":72528,"registerId":"commonwealth-F2008L00315-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0716959","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 08.10.07 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| 3824.90.90 | EMULSIFIERS, FOOD, being ANY of the following:(a) polyglycerol esters;(b) polyglycerol polyricinoleates;(c) fatty acid propylene glycol mono- and diesters;(d) sorbitan esters, being mixtures of the partial esters ofsorbitol and its mono- and dianhydrides with ediblestearic acid;(e) sodium or calcium stearoyl lactylatesOp. 08.10.07 - TC 0716959 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...........Paul Mercer..........................Dated 31 January 2008 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 grown beyond its original purpose — it does exactly what tariff concession orders are designed to do: specify goods eligible for reduced duty rates under a particular tariff classification."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicitly referenced (the Schedule 4 item number)","No nested conditional logic or exceptions","Simple tabular format with only 2 columns","Straightforward declaratory language with minimal cross-referencing (only references to enabling Act sections and tariff classification)","Single operative provision with clear effective date"],"plain_english_summary":"This Tariff Concession Order lets specified food-grade emulsifiers be imported into Australia at a concessional (reduced or zero) customs duty, lowering input costs for food producers and importers and administered by the Australian Border Force. It covers certain emulsifiers under tariff code 3824.90.90, took effect on 8 October 2007, and remains in force until revoked or replaced under the Customs Act 1901."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order applies the concession in Part III, Schedule 4 (item 50) to the listed emulsifiers from 08.10.07 and continues until revoked under ss.269SC/269SD or a specified date. The text contains no indication that the list of goods or the legal scope was altered beyond declaring those goods subject to the referenced Schedule 4 item; determining the concession’s exact fiscal effect requires consulting Schedule 4 item 50 in the Customs Tariff Act 1995."},"complexity_factors":["Cross-reference to external tariff instrument (Part III of Schedule 4 to the Customs Tariff Act 1995) requires checking that Act to determine the precise tariff effect.","Specific tariff classification code (3824.90.90) and a discrete list of chemical goods (polyglycerol esters; polyglycerol polyricinoleates; fatty acid propylene glycol mono‑ and diesters; sorbitan esters; sodium or calcium stearoyl lactylates) require precise product matching by importers and customs.","Administrative timing and duration: operative from 08.10.07 and continuing until revoked under ss.269SC or 269SD of the Customs Act 1901 or an end date in Column 2, creating ongoing monitoring obligations.","Delegated decision-making: instrument is issued by a delegate of the CEO (s.269P invocation), which concentrates discretion within the executive administration for issuance and revocation."],"plain_english_summary":"**What this order does:** Declares certain food emulsifiers (a specific list) to be goods covered by item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 8 October 2007. The effect is that those imported emulsifiers are eligible for the tariff treatment that Schedule 4 item 50 provides, until revoked. Who decides and who is affected: a delegate of the Chief Executive Officer made the declaration under s.269P of the Customs Act 1901; importers of the listed emulsifiers gain the tariff advantage and bear the compliance tasks. "}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0716959","history":"/api/acts/tariff-concession-order-0716959/history","analysis":"/api/acts/tariff-concession-order-0716959/analysis","conflicts":"/api/acts/tariff-concession-order-0716959/conflicts","importantCases":"/api/acts/tariff-concession-order-0716959/important-cases","documents":"/api/acts/tariff-concession-order-0716959/documents"}}