{"id":"F2008L01180","name":"Tariff Concession Order 0800050","slug":"tariff-concession-order-0800050","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":73404,"registerId":"commonwealth-F2008L01180-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0800050","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 02.01.08 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| 6307.90.99 | COVERS, BOAT, polyester with polyvinyl chloride coating, havingALL of the following:(a) elasticised hems;(b) reinforcing;(c) security holding strapsOp. 02.01.08 - TC 0800050 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table........................Paul Mercer ................Dated 25 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, narrow tariff concession order covering a single product line. It matches the original intent of the Customs Act provisions, which are designed to allow granular, product-specific duty concessions."},"complexity_factors":["Single, narrow product category (boat covers with specific material composition)","Only 4 technical criteria to satisfy for eligibility","No cross-references to other legislation beyond basic enabling Act citations","No conditional exceptions or nested definitions","Standard administrative form — essentially a completed template"],"plain_english_summary":"This Tariff Concession Order grants a concessional (reduced or zero) customs duty rate for certain boat covers made of polyester with PVC coating, elasticised edges, reinforced construction, and security straps. It targets imports that meet those exact specifications.\n\nThe concession affects importers, Australian boat-cover makers (who may face added competition), and consumers who could see lower prices. It took effect 2 January 2008 and remains until cancelled or replaced."},"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":2,"scope_assessment":{"changed":false,"description":"The Order does not amend primary legislation; it declares that a specified class of imported boat covers is subject to Schedule 4 item 50 of the Customs Tariff Act 1995 from 2 January 2008 (per section 269P) and may be revoked under sections 269SC/269SD. The instrument applies existing tariff treatment rather than changing the statute's substantive scope."},"complexity_factors":["Narrow product scope: single, specifically-described good (boat covers) reduces legal ambiguity.","Precise tariff classification required: 6307.90.99 — misclassification risk for importers.","Referenced statutory mechanics: reliance on section 269P (making order) and revocation under sections 269SC/269SD adds procedural steps.","Technical product criteria: four mandatory physical features must be met for eligibility, creating a factual compliance test.","Administrative discretion: order signed by a delegate of the CEO (Paul Mercer) — delegated decision-making noted.","Fixed effective date (02.01.08) and indefinite duration until revocation — limited temporal complexity."],"plain_english_summary":"This Order applies item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995 to a specific type of boat cover (classification 6307.90.99) — polyester with PVC coating and listed features — effective 2 January 2008. It therefore changes the tariff treatment of those imported covers. Importers of the described boat covers are directly affected; the instrument is made by a delegate of the Chief Executive Officer under section 269P and can be revoked under sections 269SC or 269SD."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0800050","history":"/api/acts/tariff-concession-order-0800050/history","analysis":"/api/acts/tariff-concession-order-0800050/analysis","conflicts":"/api/acts/tariff-concession-order-0800050/conflicts","importantCases":"/api/acts/tariff-concession-order-0800050/important-cases","documents":"/api/acts/tariff-concession-order-0800050/documents"}}