{"id":"F2008L02107","name":"Tariff Concession Order 0803832","slug":"tariff-concession-order-0803832","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":74331,"registerId":"commonwealth-F2008L02107-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0803832","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 07.03.08 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| 3920.49.00 | SHEETS AND/OR FILM, POLYVINYL CHLORIDE, coloured AND/OR printed,having a thickness NOT less than 0.25 mmOp. 07.03.08 - TC 0803832 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table........................Wendy Knowles ................Dated 23 May 2008 Delegate of the Chief Executive Officer |\n| ---------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order limited to specific PVC sheet/film products. It has not expanded beyond its original purpose of granting duty relief for these particular goods."},"complexity_factors":["Single, specific product description with clear physical characteristics (thickness, material, colour/print status)","Only one operative provision with straightforward cross-reference to Customs Tariff Act 1995 Schedule 4 Item 50","No defined terms section — relies on standard Customs Tariff nomenclature","No conditional logic, exceptions, or nested provisions","Standard administrative form with minimal legislative text"],"plain_english_summary":"This Tariff Concession Order lets coloured and/or printed PVC sheets and films (≥0.25 mm) imported under customs classification 3920.49.00 enter Australia at a reduced duty rate via Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995. It affects importers of those products and competing Australian manufacturers, lowers import costs, and has been operative since 7 March 2008."},"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":"The instrument establishes that Schedule 4 item 50 applies to the specified PVC sheets/film from 07.03.2008 and continues until revoked. The text does not indicate any change from an earlier instrument or an amendment to the underlying Schedule beyond applying the item to these goods."},"complexity_factors":["Single, narrowly described good (PVC sheets/film) with a clear physical threshold (thickness ≥ 0.25 mm) in Column 1.","Specific Customs Tariff classification cited (3920.49.00) reduces ambiguity about which imports qualify.","Direct cross‑reference to Schedule 4 item number (Column 2: item 50) — requires familiarity with the Customs Tariff Act 1995 Schedule 4 to know the tariff consequence.","Legal authority and effect mechanism invoked under Section 269P of the Customs Act 1901 (declaration by delegate).","Continuing effect until formal revocation under sections 269SC or 269SD of the Customs Act 1901—indefinite duration unless revoked.","Administrative/operational tasks for importers: correct tariff classification, proof of physical specification (thickness), and recordkeeping to claim the concession.","Low breadth but requires cross‑reference to other statutory material (Schedule 4) to determine precise fiscal impact (rate/exemption).","Delegate signature and dated instrument (Wendy Knowles, dated 23 May 2008) establishes administrative provenance."],"plain_english_summary":"This order applies Schedule 4 item 50 of the Customs Tariff Act 1995 to coloured and/or printed polyvinyl chloride (PVC) sheets or film (Tariff classification 3920.49.00) of thickness not less than 0.25 mm. It took effect on 7 March 2008 and continues until revoked under sections 269SC or 269SD. The change affects importers and traders of these PVC goods because it alters the tariff treatment those goods receive at customs."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0803832","history":"/api/acts/tariff-concession-order-0803832/history","analysis":"/api/acts/tariff-concession-order-0803832/analysis","conflicts":"/api/acts/tariff-concession-order-0803832/conflicts","importantCases":"/api/acts/tariff-concession-order-0803832/important-cases","documents":"/api/acts/tariff-concession-order-0803832/documents"}}