{"id":"F2008L02771","name":"Tariff Concession Order 0804740","slug":"tariff-concession-order-0804740","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":74891,"registerId":"commonwealth-F2008L02771-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0804740","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 18.04.08 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| 3405.90.00 | MEDIA, POLISHING, having a polymer viscoelastic baseincorporating a silicon carbide abrasiveOp. 18.04.08 - TC 0804740 | 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, narrow administrative instrument creating a specific tariff concession for a narrowly defined product category. It has not expanded beyond its original purpose of granting duty relief for polishing media with specific technical characteristics."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicit in the table structure (the goods description)","No nested conditional logic or cross-references beyond the standard legislative citations (Customs Act 1901, Customs Tariff Act 1995)","Straightforward declaratory format: 'goods X get concession Y'","Single operative provision with standard boilerplate commencement and duration clauses"],"plain_english_summary":"This Tariff Concession Order declares that certain imported polishing media—rubbery polymer viscoelastic products containing silicon carbide abrasive and classified to 3405.90.00—qualify for a reduced or zero customs duty. \n\nIt affects importers (lowering import costs) and competing Australian manufacturers, took effect 18 April 2008, and was made under the Customs Act 1901 by an authorised delegate."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument itself simply declares that the specified goods fall within Schedule 4 item 50 from 18.04.2008 and sets revocation mechanics (ss.269SC/269SD). It does not, on its face, expand or alter the text of Schedule 4 item 50 or the Customs Tariff Act; any change in practical tariff treatment depends on the content of item 50 (Part III, Schedule 4), which is not contained in this Order."},"complexity_factors":["Very narrow subject-matter: single product description in Table (Column 1: 3405.90.00).","Relies on cross-reference to external instrument for substance: Part III, Schedule 4 item 50 (Customs Tariff Act 1995) — the order does not specify the tariff outcome.","Simple temporal and revocation mechanics: effective from 18.04.2008 and revocable under ss.269SC/269SD (Customs Act 1901).","Made by delegate under s.269P (Customs Act 1901) — administrative rather than legislative complexity.","Formal table and classification language create potential for narrow interpretive issues on product scope."],"plain_english_summary":"This Tariff Concession Order declares that a specific polishing media (polymer viscoelastic base with silicon carbide) classified at tariff code 3405.90.00 is a good to which Part III, Schedule 4 item 50 of the Customs Tariff Act 1995 applies. It takes effect from 18 April 2008. \n\nIt therefore changes which Schedule 4 item governs the tariff treatment for those particular imported goods and so primarily affects importers and customs officials; the order may be revoked under sections 269SC or 269SD of the Customs Act 1901."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0804740","history":"/api/acts/tariff-concession-order-0804740/history","analysis":"/api/acts/tariff-concession-order-0804740/analysis","conflicts":"/api/acts/tariff-concession-order-0804740/conflicts","importantCases":"/api/acts/tariff-concession-order-0804740/important-cases","documents":"/api/acts/tariff-concession-order-0804740/documents"}}