{"id":"F2008L01972","name":"Tariff Concession Order 0803089","slug":"tariff-concession-order-0803089","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":74221,"registerId":"commonwealth-F2008L01972-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0803089","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 26.02.08 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| 8419.50.90 | HEAT EXCHANGERS, MALTING KILN, having a horizontal glass tubeOp. 26.02.08 - TC 0803089 | 50  |\n| ---------- | -------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table......................Paul Mercer ..................Dated 16 May 2008 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument exercising a specific statutory power. It has not expanded beyond its original purpose of granting a tariff concession for a particular class of goods."},"complexity_factors":["Single, specific goods description with precise technical criteria ('malting kiln heat exchangers with horizontal glass tube')","Minimal conditional logic — only standard revocation clauses referenced","No defined terms section — relies on external customs classification system (Schedule 4 of Customs Tariff Act 1995)","Short, self-contained document with no cross-references to other legislation beyond the enabling Act","Standard bureaucratic format with clear tabular structure"],"plain_english_summary":"This Tariff Concession Order grants reduced or zero customs duty for imported malting kiln heat exchangers with a horizontal glass tube, lowering import costs for breweries, maltsters and similar businesses. It affects importers, Australian Customs processing these goods, and domestic manufacturers facing increased competition. Issued 26 February 2008 by Paul Mercer for the CEO of the Australian Customs Service, it remains in force until revoked."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument itself simply applies Item 50 of Part III of Schedule 4 to the specified goods effective 26.02.08 and remains in force until revoked. It does not indicate any expansion or contraction of scope beyond the named goods, nor does it amend other instruments; no text in the Order shows a change from its stated application."},"complexity_factors":["Statutory cross-references to the Customs Act 1901 (s.269P) and revocation paths (ss.269SC/269SD)","Reliance on the Customs Tariff Act 1995 Schedule 4 Item 50 to produce the tariff effect","Technical tariff classification code (8419.50.90) and narrow product description that can trigger classification disputes","Indefinite duration (effective from 26.02.08 until revoked) rather than a fixed end date","Administrative discretion: order issued by a delegate of the CEO (Paul Mercer) under delegated power"],"plain_english_summary":"Using powers under s.269P of the Customs Act 1901, this Order declares that “heat exchangers, malting kiln, having a horizontal glass tube” (tariff code 8419.50.90) are covered by Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995 from 26‑Feb‑2008 until revoked (see ss.269SC/269SD). Importers stand to gain the tariff concession; the Commonwealth forgoes equivalent revenue. The decision was made by a delegate of the CEO (Paul Mercer). Treatment depends on correct product classification and customs verification."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0803089","history":"/api/acts/tariff-concession-order-0803089/history","analysis":"/api/acts/tariff-concession-order-0803089/analysis","conflicts":"/api/acts/tariff-concession-order-0803089/conflicts","importantCases":"/api/acts/tariff-concession-order-0803089/important-cases","documents":"/api/acts/tariff-concession-order-0803089/documents"}}