{"id":"F2008L03106","name":"Tariff Concession Order 0804286","slug":"tariff-concession-order-0804286","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":75148,"registerId":"commonwealth-F2008L03106-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0804286","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 15.04.08 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| 6307.90.40 | COVERS, BOATOp. 15.04.08 - TC 0804286 | 50  |\n| ---------- | ------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.......................Paul Mercer .................Dated 11 July 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 delegated powers under the Customs Act 1901. It performs exactly the function intended: granting a specific tariff concession for a specific product category. No scope creep is evident."},"complexity_factors":["Very short document (1 page)","Only 1 defined term (the customs classification 6307.90.40)","No cross-references to other legislation beyond the standard enabling provisions (Customs Act 1901 and Customs Tariff Act 1995)","Simple tabular format with only 2 columns","No conditional logic or exceptions — straightforward declaration of concession","Standard bureaucratic template language with minimal variation"],"plain_english_summary":"This Tariff Concession Order removes or reduces customs duty on imported boat covers (code 6307.90.40), effective 15 April 2008 and continuing until revoked.  \n\nIt benefits importers and wholesalers with lower costs and likely cheaper prices for consumers, while increasing competition for any Australian boat‑cover manufacturers by allowing duty‑free or reduced‑duty imports."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument itself states its effect: apply Schedule 4 item 50 to the specified goods from 15 April 2008 until revoked. The text contains no indication it departs from that stated purpose; no prior instrument or alternative original intent is provided in the source to show a change in scope."},"complexity_factors":["Single, specific tariff classification (6307.90.40) limits scope.","Direct cross‑reference to an external Schedule 4 item (item 50) means substantive effect requires consulting the Customs Tariff Act 1995.","Clear effective date (15.04.08) and open‑ended duration until revocation simplify temporal application.","Made by a named delegate (Paul Mercer) — straightforward administrative provenance.","Revocation governed by sections 269SC/269SD of the Customs Act 1901, requiring reference to those provisions for termination mechanics."],"plain_english_summary":"This Order applies item 50 of Part III of Schedule 4 of the Customs Tariff Act 1995 to imported goods described as “COVERS, BOAT” classified at tariff heading 6307.90.40, effective 15 April 2008 and continuing until revoked.  Made by a delegate of the Chief Executive Officer (Paul Mercer), it mechanically changes how those imports are treated at customs. Importers of these boat covers, customs officers and the Department therefore face altered administrative treatment and any resulting change in charges or obligations while the Order remains in force."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0804286","history":"/api/acts/tariff-concession-order-0804286/history","analysis":"/api/acts/tariff-concession-order-0804286/analysis","conflicts":"/api/acts/tariff-concession-order-0804286/conflicts","importantCases":"/api/acts/tariff-concession-order-0804286/important-cases","documents":"/api/acts/tariff-concession-order-0804286/documents"}}