{"id":"F2008L03105","name":"Tariff Concession Order 0803925","slug":"tariff-concession-order-0803925","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":75147,"registerId":"commonwealth-F2008L03105-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0803925","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 11.03.08 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| 8438.10.90 | FORMING LINES, FLAT BREAD, programmable logic controlled,comprising ALL of the following:(a) forming and reduction rollers;(b) conveyors;(c) power units;(d) forming heads;(e) cutting stations;(f) tray feed and retrievalOp. 11.03.08 - TC 0803925 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Paul Mercer..........................Dated 6 June 2008 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order applies an existing Schedule 4 concession item (item 50, Part III) to a specified class of goods from 11 March 2008; it does not amend the underlying Schedule or broaden legislative scope beyond granting the concession to the described machinery."},"complexity_factors":["Narrow, product‑specific description (single machinery line) reduces legal ambiguity","References existing statutory framework (s269P; revocation under ss269SC/269SD) requiring cross‑reference to the Customs Act","Relies on tariff classification code (8438.10.90) and link to Part III, Schedule 4 item 50 which requires administrative verification","Administrative discretion: declaration made by CEO delegate (Paul Mercer) introduces procedural dependency","Open‑ended duration (effective until revoked) creates ongoing compliance/monitoring requirement"],"plain_english_summary":"**What this order does:** This Order declares that a specific programmable flat‑bread forming line (listing rollers, conveyors, power units, forming heads, cutting stations and tray feed/retrieval) falls under item 50 of Part III, Schedule 4 to the Customs Tariff Act 1995, effective 11 March 2008 until revoked. \n\n**Who it affects and why it matters:** Importers of the described machinery are eligible for the Schedule 4 tariff concession (customs duty consequence). The declaration was made by Paul Mercer, a delegate of the CEO under s269P, and may be revoked under ss269SC or 269SD."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order covering a single piece of industrial equipment. It matches the typical scope of such instruments under the Customs Act — specific product relief for identified goods."},"complexity_factors":["Single, specific product category (flat bread forming lines) with a defined set of mandatory components","Only one defined term implied (the goods description itself)","No cross-references to other legislation beyond the standard empowering provisions (Customs Act 1901 and Customs Tariff Act 1995)","Simple tabular format with only two columns of operative content","No conditional logic, exceptions, or nested provisions","Straightforward temporal scope (effective date plus revocation mechanism)"],"plain_english_summary":"This Tariff Concession Order (No. 0803925, effective 11 March 2008) grants a reduced or zero customs duty for programmable flat-bread forming lines—industrial bakery machinery used to produce breads like pita or naan.  \n\nIt lowers import costs for businesses and bakeries buying this specialised equipment from overseas, helping access machines not made locally and making production upgrades more affordable."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0803925","history":"/api/acts/tariff-concession-order-0803925/history","analysis":"/api/acts/tariff-concession-order-0803925/analysis","conflicts":"/api/acts/tariff-concession-order-0803925/conflicts","importantCases":"/api/acts/tariff-concession-order-0803925/important-cases","documents":"/api/acts/tariff-concession-order-0803925/documents"}}