{"id":"F2008L02451","name":"Tariff Concession Order 0804821","slug":"tariff-concession-order-0804821","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":74383,"registerId":"commonwealth-F2008L02451-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0804821","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 27.03.08 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| 8424.89.90 | MACHINES, WASHOVER, BISCUITOp. 27.03.08 - TC 0804821 | 50  |\n| ---------- | ---------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table........................Paul Mercer ................Dated 13 June 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 single tariff concession. It has not expanded beyond its original purpose of granting duty relief for specific biscuit manufacturing equipment."},"complexity_factors":["Single, specific concession covering one product category","No defined terms section — relies on external references to Customs Tariff Act 1995 and Customs Act 1901","Simple tabular format with only two operative columns","No conditional logic, exceptions, or nested provisions","Cross-references only to standard legislative framework (Customs Act and Tariff Act)","One-page document with minimal procedural content"],"plain_english_summary":"This Tariff Concession Order lets specified washover machines for biscuit production enter Australia under a reduced or zero customs duty (Item 50, Schedule 4), lowering import costs for equipment not made locally. It affects importers, Australian biscuit manufacturers and customs processing, and took effect on 27 March 2008, remaining in force until revoked."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order establishes a tariff concession for the specifically listed goods and applies Item 50 of Schedule 4 to that classification from 27 March 2008. It does not broaden the range of goods beyond the stated tariff classification or alter other Schedule 4 items; scope is confined to the listed product and Schedule item."},"complexity_factors":["Single-line substantive effect: one product description and one Schedule 4 item (Table).","Relies on external statutory references for authority and revocation ( Customs Act 1901 s269P; ss269SC/269SD).","Requires correct tariff classification (8424.89.90) to claim the concession—classification risk for importers.","Administrative discretion: delegate of CEO makes the declaration (signature by Paul Mercer).","Temporal element: specified start date (27.03.08) and open-ended operation until statutory revocation.","Low operational complexity but creates compliance tasks (documentation and classification) for importers and customs officers."],"plain_english_summary":"This Order declares that ‘machines, washover, biscuit’ (tariff classification 8424.89.90) are covered by Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995, giving them the Schedule 4 concession from 27 March 2008 until revoked (see s269SC/269SD). The declaration was made by a delegate of the CEO under s269P. Importers claiming the concession must correctly classify the goods and rely on customs to apply the Schedule 4 item."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0804821","history":"/api/acts/tariff-concession-order-0804821/history","analysis":"/api/acts/tariff-concession-order-0804821/analysis","conflicts":"/api/acts/tariff-concession-order-0804821/conflicts","importantCases":"/api/acts/tariff-concession-order-0804821/important-cases","documents":"/api/acts/tariff-concession-order-0804821/documents"}}