{"id":"F2008L00464","name":"Tariff Concession Order 0718676","slug":"tariff-concession-order-0718676","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":119235,"registerId":"commonwealth-F2008L00464-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0718676","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Michael Perry, 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 01.11.07 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| 3921.90.90 | POLYVINYL CHLORIDE SHEETING, laminated with polypropylene foamOp. 01.11.07 - TC 0718676 | 50  |\n| ---------- | --------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 30 January 2008 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------ |","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","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 specific product. It matches the original intent of the Tariff Concession System — to grant duty relief for specific imported goods."},"complexity_factors":["Single, specific product description (PVC sheeting laminated with polypropylene foam)","Only one customs classification code involved (3921.90.90)","No conditional logic, exceptions, or nested provisions","Minimal cross-referencing (only references to standard Customs Act and Tariff Act provisions)","Very short document (1 page, 1 table entry)","No defined terms section"],"plain_english_summary":"This Tariff Concession Order allows certain polyvinyl chloride (PVC) sheeting laminated with polypropylene foam to be imported into Australia under a low- or zero-duty classification (customs code 3921.90.90; Schedule 4, Item 50). It lowers costs for importers of that material and may affect competing Australian manufacturers. Issued by Michael Perry for the CEO of the Australian Border Force, it took effect 1 November 2007 and remains in force until revoked or replaced."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument itself does not indicate any change from an earlier instrument or a broader original policy; it simply attaches Item 50 of Part III, Schedule 4 to the specified goods (Table, Columns 1–2), effective 01.11.07 and continuing until revoked under ss.269SC/269SD or an end date in the Table."},"complexity_factors":["Narrow, product-specific scope: single described good (Column 1: 3921.90.90) reduces breadth and legal ambiguity.","Cross-reference dependency: operative effect is by applying an external provision (Part III, Schedule 4, Item 50 of the Customs Tariff Act 1995), requiring users to read that Item to know exact tariff outcome (Table, Column 2).","Statutory authority and revocation mechanics: created under s.269P of the Customs Act 1901 and subject to revocation under ss.269SC/269SD (text header and body).","Timing/detail anomaly: effective date (01.11.07) precedes the dated signature (30 January 2008), which may require administrative explanation (Table; signature block).","Tariff classification technicality: reliance on HS heading 3921.90.90 means classification expertise may be needed to determine if particular import matches the description (Column 1).","No specified expiry date in the Table other than revocation or Column 2; permanence depends on external revocation provisions, increasing downstream compliance monitoring burden."],"plain_english_summary":"This order declares that imports described as “polyvinyl chloride sheeting, laminated with polypropylene foam” (tariff heading 3921.90.90) are subject to Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995, effective from 1 November 2007. It changes the tariff treatment that applies to those specific goods until revoked under sections 269SC or 269SD or an end date in the Table. The main parties affected are importers and customs brokers, who will have different tariff obligations at time of import."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0718676","history":"/api/acts/tariff-concession-order-0718676/history","analysis":"/api/acts/tariff-concession-order-0718676/analysis","conflicts":"/api/acts/tariff-concession-order-0718676/conflicts","importantCases":"/api/acts/tariff-concession-order-0718676/important-cases","documents":"/api/acts/tariff-concession-order-0718676/documents"}}