{"id":"F2008L01971","name":"Tariff Concession Order 0803038","slug":"tariff-concession-order-0803038","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":74220,"registerId":"commonwealth-F2008L01971-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0803038","content":"| TARIFF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 22.02.08 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| 6304.93.00 | COVERS, CAR SEAT, stretch jersey, jacquard, having apolyester backingOp. 22.02.08 - TC 0803038 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table......................Wendy Knowles ..................Dated 09 May 2008 Delegate of the Chief Executive Officer |\n| ---------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2124},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The order maintains its original narrow scope, applying only to specific car seat covers (stretch jersey, jacquard with polyester backing). As a single-item tariff concession order, it has not expanded beyond its original purpose of granting concessional tariff treatment to this specific category of goods."},"complexity_factors":["Single product description with no exceptions or conditions","No cross-references to other legislative instruments beyond the enabling Act","Straightforward two-column table format (goods description and tariff item only)","No defined terms or interpretation provisions","No procedural requirements, compliance mechanisms, or penalties outlined"],"plain_english_summary":"This order gives a tax break (tariff concession) on a very specific type of imported car seat cover.\n\n**What it does:**\n- Allows \"stretch jersey, jacquard\" car seat covers with polyester backing to enter Australia at a reduced import duty rate (or duty-free).\n- The goods must be classified under customs tariff code **6304.93.00**.\n- The concession applies under **Item 50** of Schedule 4 to the Customs Tariff Act 1995.\n\n**Who it affects:**\n- **Importers** bringing these specific car seat covers into Australia\n- **Customs brokers** handling clearance of these goods  \n- **Local manufacturers** of car seat covers (who compete with these imports)\n\n**Why it matters:**\nTariff concessions reduce the cost of importing specific goods, making them cheaper for Australian businesses and consumers to buy. This particular concession helps keep costs down for car seat covers made of stretchy jacquard fabric with polyester backing."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0803038","history":"/api/acts/tariff-concession-order-0803038/history","analysis":"/api/acts/tariff-concession-order-0803038/analysis","conflicts":"/api/acts/tariff-concession-order-0803038/conflicts","importantCases":"/api/acts/tariff-concession-order-0803038/important-cases","documents":"/api/acts/tariff-concession-order-0803038/documents"}}