{"id":"F2008L00630","name":"Tariff Concession Order 0719504","slug":"tariff-concession-order-0719504","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":72661,"registerId":"commonwealth-F2008L00630-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0719504","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Wendy Knowles, 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 19.11.07 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| 8438.20.00 | BAR FORMING LINE, CONFECTIONERY, programmable logic controlled,comprising ALL of the following:(a) formers;(b) slitters;(c) cutters;(d) temperature controlled rollersOp. 19.11.07 - TC 0719504 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...............Wendy Knowles........................Dated 29 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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This Order does not alter the underlying tariff legislation; it declares that the named goods attract the existing Schedule 4, item 50 concession (made under s.269P). It implements a concession for a specific product from 19.11.07 and remains in force until revoked under ss.269SC/269SD, so it changes customs treatment for that machine but does not change the statute's scope or broader tariff framework."},"complexity_factors":["Narrow product scope: single, specific machine described by component list and tariff subheading (8438.20.00), limiting breadth but requiring precise technical matching.","Statutory instrument form: made under s.269P of the Customs Act 1901, with revocation governed by ss.269SC and 269SD (administrative discretion).","Reference to Schedule 4 item 50 in the Customs Tariff Act 1995 determines the tariff outcome — requires cross‑checking that Schedule entry for exact duty treatment.","Interpretive ambiguity in the goods description (\"comprising ALL of the following\") can create classification disputes about whether an imported machine exactly matches the listed components.","Administrative procedures: importers must demonstrate classification and entitlement at clearance, creating routine compliance and documentation tasks.","Record of effectivity: fixed start date (19.11.07) and indefinite continuation until revocation; monitoring revocation risk is necessary for commercial planning."],"plain_english_summary":"This Order makes a specific confectionery \"bar forming line\" (tariff classification 8438.20.00) eligible for the Schedule 4 tariff concession item 50, effective 19 November 2007 until revoked. It changes the customs treatment of that imported machinery. Importers and manufacturers of confectionery equipment are affected because the concession lowers or removes the import duty on that named machine, shifting the cost calculus between importing that equipment and sourcing alternatives."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a tariff concession for a specific piece of industrial equipment. It serves exactly its intended purpose — granting duty relief for a narrowly defined category of goods. No scope creep is evident."},"complexity_factors":["Single, highly specific product description with four component requirements","No defined terms section — relies on external references to Customs Tariff Act 1995 and Customs Act 1901","Simple two-column table format with minimal conditional logic","No nested exceptions or complex procedural requirements","Short document (1 page) with straightforward effective date and revocation mechanism"],"plain_english_summary":"This Tariff Concession Order removes or reduces customs duty on specific confectionery bar‑forming machinery (programmable bar forming lines with formers, slitters, cutters and temperature‑controlled rollers), letting Australian confectionery manufacturers and their importers buy that specialised equipment more cheaply from overseas. Effective from 19 November 2007, the concession lowers import costs to support domestic competitiveness until it is revoked or expires."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0719504","history":"/api/acts/tariff-concession-order-0719504/history","analysis":"/api/acts/tariff-concession-order-0719504/analysis","conflicts":"/api/acts/tariff-concession-order-0719504/conflicts","importantCases":"/api/acts/tariff-concession-order-0719504/important-cases","documents":"/api/acts/tariff-concession-order-0719504/documents"}}