{"id":"F2009L03386","name":"Tariff Concession Order 0803137","slug":"tariff-concession-order-0803137","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":140972,"registerId":"commonwealth-F2009L03386-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0803137","content":"| TARIFF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 25.02.08 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| 8903.92.10 | PERSONAL WATERCRAFT, ski type, sit on AND/OR stand on AND/ORkneel onOp. 25.02.08 - TC 0803137 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Wendy Knowles..........................Dated 07 May 2008 Delegate of the Chief Executive Officer |\n| ---------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2178},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument maintains its original narrow administrative scope of granting a tariff concession for specific personal watercraft. There is no evidence of scope expansion beyond the standard function of a Tariff Concession Order under the Customs Act."},"complexity_factors":["Single commodity description covering only one tariff classification (8903.92.10)","No defined terms, cross-references, or internal interpretive provisions","Straightforward eligibility criteria without exceptions, conditions, or nested logic","Single-page instrument with minimal structural complexity"],"plain_english_summary":"**What this does:** This order gives businesses a tax break when importing specific types of personal watercraft (jet skis). It allows \"ski type\" personal watercraft—whether designed to sit on, stand on, or kneel on—to enter Australia under a special tariff concession that typically means reduced or zero import duty.\n\n**Who it affects:** Importers bringing in personal watercraft that fall under customs tariff code **8903.92.10**.\n\n**Key details:**\n- **Goods covered:** Ski-type personal watercraft (sit-on, stand-on, or kneel-on varieties)\n- **Tariff benefit:** Links these goods to **Item 50** in Schedule 4 of the Customs Tariff Act 1995 (a concession item usually providing duty-free entry)\n- **Effective date:** 25 February 2008\n- **Duration:** Stays in force until revoked by the CEO or replaced by a new order"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0803137","history":"/api/acts/tariff-concession-order-0803137/history","analysis":"/api/acts/tariff-concession-order-0803137/analysis","conflicts":"/api/acts/tariff-concession-order-0803137/conflicts","importantCases":"/api/acts/tariff-concession-order-0803137/important-cases","documents":"/api/acts/tariff-concession-order-0803137/documents"}}