{"id":"F2008L01349","name":"Tariff Concession Order 0802532","slug":"tariff-concession-order-0802532","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":73598,"registerId":"commonwealth-F2008L01349-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0802532","content":"| TARIFF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 13.02.08 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| 8419.39.90 | DRYERS, CORNICE PLANTOp. 13.02.08 - TC 0802532 | 50  |\n| ---------- | ---------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.................Paul Mercer .......................Dated 18 April 2008 Delegate of the Chief Executive Officer |\n| ---------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":3111},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow, product-specific administrative instrument consistent with the standard scope of tariff concession orders. It applies solely to cornice plant dryers and has not expanded beyond its original purpose of granting concessional duty treatment for this specific equipment."},"complexity_factors":["Frequent cross-references to external legislation (Customs Act 1901 sections 269P, 269SC, 269SD; Customs Tariff Act 1995)","Use of technical tariff classification codes (8419.39.90) requiring specialist customs knowledge to interpret","Minimal explanatory text—assumes familiarity with administrative determination formats"],"plain_english_summary":"**What this does:** This document is a Tariff Concession Order (TCO)—essentially a customs permit that allows specific industrial equipment to be imported into Australia at a reduced duty rate or duty-free.\n\n**The goods covered:** Industrial dryers used in cornice manufacturing plants (described as \"DRYERS, CORNICE PLANT\"), falling under tariff classification **8419.39.90**.\n\n**Who it affects:** Australian businesses importing these specific dryers. They can claim this concession to avoid paying standard import duties, reducing their operating costs.\n\n**How it works:** The Order formally declares that these dryers qualify for **Item 50** in Part III of Schedule 4 to the *Customs Tariff Act 1995*. This links the physical goods to the specific legal provision that grants the tax concession. The Order took effect on 13 February 2008 and remains valid until revoked."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0802532","history":"/api/acts/tariff-concession-order-0802532/history","analysis":"/api/acts/tariff-concession-order-0802532/analysis","conflicts":"/api/acts/tariff-concession-order-0802532/conflicts","importantCases":"/api/acts/tariff-concession-order-0802532/important-cases","documents":"/api/acts/tariff-concession-order-0802532/documents"}}