{"id":"F2008L00318","name":"Tariff Concession Order 0717343","slug":"tariff-concession-order-0717343","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":72531,"registerId":"commonwealth-F2008L00318-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0717343","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 12.10.07 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| 8419.89.90 | KILNS AND STEAM CONDITIONERS, THERMAL TREATMENT, HULLED OATS,having a processing capacity NOT less than 5 tonnes per hourOp. 12.10.07 - TC 0717343 | 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, narrow tariff concession order covering a single category of industrial equipment. It reflects the original intent of the tariff concession system — to provide duty relief for specific imported goods not produced in Australia or meeting particular criteria. No scope creep is evident."},"complexity_factors":["Single, highly specific product description with clear technical parameters (processing capacity threshold)","No defined terms section — relies on external references to the Customs Tariff Act 1995 and Customs Act 1901","Simple two-column table format with minimal conditional logic","No nested exceptions or cross-references within the instrument itself","Standard administrative form with boilerplate language common to thousands of similar orders"],"plain_english_summary":"This Tariff Concession Order lets importers bring in kilns and steam conditioners used for thermal treatment of hulled oats (capacity at least 5 tonnes/hour) into Australia at a concessional tariff rate under Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995. It affects large-scale oat processors, their customs brokers and the Australian Border Force — lowering import costs for specialised agricultural processing equipment."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The Order extends application of Part III Schedule 4 item 50 to a narrowly defined category of imported kilns and steam conditioners for hulled oats (8419.89.90) with a ≥5 t/hr capacity, thereby changing the tariff treatment (reducing or removing duty) for those goods from 12 Oct 2007 until revoked. Authority and revocation are under s.269P and ss.269SC–269SD of the Customs Act 1901."},"complexity_factors":["Specific tariff classification required (8419.89.90) — technical HS/CT coding increases administrative precision and potential dispute over classification.","Operational condition requirement (processing capacity NOT less than 5 tonnes per hour) creates an eligibility threshold that importers must verify and Customs must assess (Table Column 1).","Legal authority and revocation path: created under s.269P of the Customs Act 1901 and revocable under ss.269SC–269SD — introduces executive discretion over duration.","Linkage to Schedule 4, Part III, item 50 (Customs Tariff Act 1995) — the practical effect depends on the content of that schedule item rather than the Order alone.","Effective date and continuity language (effective 12.10.07 and continuing until revoked) mean timing and retrospective questions may arise for goods in transit (Order header).","Narrow product description reduces ambiguity but concentrates benefits to importers of a specific class of industrial equipment, creating concentrated administrative review and potential for classification disputes."],"plain_english_summary":"This Order applies a tariff concession (Schedule 4, Part III, item 50) to imports of kilns and steam conditioners used for thermal treatment of hulled oats (tariff classification 8419.89.90) with processing capacity of at least 5 tonnes per hour, effective 12 Oct 2007 until revoked. Made by a delegate under s.269P of the Customs Act 1901, the concession reduces import duty for qualifying equipment, shifting costs and incentives for importers while requiring proof of classification and capacity for compliance (see ss.269P, 269SC–269SD and Schedule 4 item 50)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0717343","history":"/api/acts/tariff-concession-order-0717343/history","analysis":"/api/acts/tariff-concession-order-0717343/analysis","conflicts":"/api/acts/tariff-concession-order-0717343/conflicts","importantCases":"/api/acts/tariff-concession-order-0717343/important-cases","documents":"/api/acts/tariff-concession-order-0717343/documents"}}