{"id":"F2008L00970","name":"Tariff Concession Order 0721999","slug":"tariff-concession-order-0721999","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":73101,"registerId":"commonwealth-F2008L00970-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0721999","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 27.12.07 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| 8479.89.90 | TAPING AND/OR REWINDING LINE, comprising ALL of the following:(a) pay-off stands;(b) unwinding dancers;(c) support and/or guiding rollers;(d) taping heads;(e) haul off capstansOp. 27.12.07 - TC 0721999 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...............Wendy Knowles........................Dated 14 March 2008 Delegate of the Chief Executive Officer |\n| ---------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"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 represents the original and sole purpose of the document — to grant a duty concession for a specific category of goods. There is no evidence of scope creep or expansion beyond this narrow administrative function."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicitly referenced (the Customs Tariff Classification 8479.89.90)","No nested conditional logic or exceptions","Single operative provision with straightforward tabular format","Minimal cross-referencing (only references to empowering sections of the Customs Act 1901 and Customs Tariff Act 1995 without detailed engagement)"],"plain_english_summary":"This Tariff Concession Order grants a reduced customs duty rate for imported taping and/or rewinding line machinery (subject to specified component requirements), allowing qualifying equipment to be brought into Australia at a lower tariff than normally applies.\n\nIt affects importers of this specialised production machinery and customs officials assessing duty, took effect 27 December 2007, and remains in force until revoked — lowering capital costs for businesses that import this equipment."},"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This Order does not amend underlying statutes; it declares that the listed taping/rewinding line is subject to item 50 in Part III of Schedule 4 (Column 2) from 27.12.07 until revoked under ss.269SC/269SD. It therefore assigns tariff treatment to a defined good rather than changing the statutory scope of the Customs Act or the Customs Tariff Act."},"complexity_factors":["Narrow, product-specific instrument: single tariff classification (8479.89.90) and one described good reduces breadth and legal complexity.","Dependence on cross-references to primary law (s.269P of the Customs Act 1901; Part III, Schedule 4 to the Customs Tariff Act 1995; ss.269SC/269SD) requires users to consult other statutes to understand effects.","Mandatory component test: phrase 'comprising ALL of the following' creates interpretation risk about whether imported machinery meets the description for the concession.","Temporal mechanics: effective date specified (27.12.07) and continuation until revocation shifts implementation and termination to administrative action (ss.269SC/269SD).","Administrative discretion: signed by a delegated officer (delegate of the CEO), indicating executive decision-making and potential case-by-case application.","Compliance burden on importers: must demonstrate that imports match the listed components to claim the Schedule 4 item; classification uncertainty may prompt enquiries or disputes."],"plain_english_summary":"Declares that a specific \"taping and/or rewinding line\" (defined by a list of required components) is to be treated under item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. The Order takes effect from 27 December 2007 and continues until revoked under ss 269SC/269SD. It affects importers and suppliers of that machinery, who must match their imported equipment to the Order's description to determine which Schedule 4 item applies and thus the tariff treatment to be applied."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0721999","history":"/api/acts/tariff-concession-order-0721999/history","analysis":"/api/acts/tariff-concession-order-0721999/analysis","conflicts":"/api/acts/tariff-concession-order-0721999/conflicts","importantCases":"/api/acts/tariff-concession-order-0721999/important-cases","documents":"/api/acts/tariff-concession-order-0721999/documents"}}