{"id":"F2008L01947","name":"Tariff Concession Order 0803090","slug":"tariff-concession-order-0803090","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":74188,"registerId":"commonwealth-F2008L01947-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0803090","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| 8438.40.00 | LOADERS AND UNLOADERS, KILNOp. 26.02.08 - TC 0803090 | 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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument does not amend the Customs Tariff Act or Schedule 4; it simply declares that the listed goods fall within item 50 of Part III of Schedule 4 as of 26.02.08. The order sets an effective date and subjects the designation to revocation under ss.269SC/269SD, but it does not alter the substantive text or scope of Schedule 4 itself."},"complexity_factors":["Single, narrowly described entry (goods: \"LOADERS AND UNLOADERS, KILN\"), limiting substantive scope.","Cross-reference reliance: the order's effect depends on the external content of Part III, Schedule 4, item 50 (not reproduced here).","Statutory authority and lifecycle set by cross-references to Customs Act 1901 (s.269P) and revocation mechanics in ss.269SC/269SD.","Minimal factual detail in the goods description increases reliance on tariff classification code (8438.40.00) for interpretation.","Administrative act: made by a delegate (Paul Mercer) rather than primary legislation, so legal effect is confined and procedural."],"plain_english_summary":"**What this order does:** This Tariff Concession Order declares that imported goods described as \"LOADERS AND UNLOADERS, KILN\" (tariff classification 8438.40.00) are goods to which item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995 applies. It takes effect from 26 February 2008 and continues until revoked under ss.269SC or 269SD of the Customs Act 1901.\n\n**Who it affects and why it matters:** Importers of these machines must have their customs entries treated under Schedule 4 item 50; the delegate (Paul Mercer) made the administrative determination under s.269P. Practical consequences—tariff treatment, paperwork, and the ability of a delegate to revoke—depend on the external content of item 50 and the cited revocation provisions."},"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 has not expanded beyond its original purpose of granting duty relief for a specific category of goods."},"complexity_factors":["Very short document (1 page)","Only 1 defined term (the tariff classification 8438.40.00)","No cross-references to other legislation beyond the standard citation of the Customs Act 1901 and Customs Tariff Act 1995","Simple tabular format with only 2 columns","No conditional logic or exceptions — straightforward declaration of concession","Single commodity description with minimal technical detail"],"plain_english_summary":"This Tariff Concession Order (TC 0803090, effective 26 Feb 2008) grants a reduced/zero customs duty for imported kiln loaders and unloaders classified at 8438.40.00 under Item 50 of Schedule 4. It lowers import costs for businesses buying this industrial equipment, while potentially affecting competing Australian manufacturers who may object and seek revocation. The concession remains until revoked or otherwise ended."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0803090","history":"/api/acts/tariff-concession-order-0803090/history","analysis":"/api/acts/tariff-concession-order-0803090/analysis","conflicts":"/api/acts/tariff-concession-order-0803090/conflicts","importantCases":"/api/acts/tariff-concession-order-0803090/important-cases","documents":"/api/acts/tariff-concession-order-0803090/documents"}}