{"id":"F2008L03133","name":"Tariff Concession Order 0806480","slug":"tariff-concession-order-0806480","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":75175,"registerId":"commonwealth-F2008L03133-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0806480","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 05.05.08 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| 9405.40.00 | LIGHTS, LED OPTIC COLOUR, modular, extruded or cast metalOp. 05.05.08 - TC 0806480 | 50  |\n| ---------- | ---------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table..............Paul Mercer..........................Dated 01 August 2008 Delegate of the Chief Executive Officer |\n| ---------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument applies an existing Schedule 4 concession (Item 50) to a specified class of goods rather than amending primary legislation. It declares the tariff treatment for the listed goods (effective 5 May 2008) under s.269P of the Customs Act 1901 and can be revoked under ss.269SC/269SD; it does not, on its face, change the scope of Schedule 4 itself."},"complexity_factors":["Relies on external provision: the practical effect depends on the content of Part III, Schedule 4 Item 50 of the Customs Tariff Act 1995 (Table Column 2 = 50), which is not reproduced here.","Delegated decision: made under s.269P of the Customs Act 1901 by a CEO delegate (Paul Mercer), so administrative discretion and delegation rules matter to validity.","Revocation mechanism: continues until revoked under ss.269SC or 269SD of the Customs Act 1901, creating open-ended duration and administrative revocation risk.","Tariff classification specificity: goods identified by tariff heading 9405.40.00 plus descriptive text—classification disputes or borderline product descriptions could affect application.","No explicit expiry date in the Table: effective date given (05.05.08) but no final date means ongoing compliance checks are needed until formal revocation."],"plain_english_summary":"This Tariff Concession Order designates “LIGHTS, LED OPTIC COLOUR, modular, extruded or cast metal” (tariff code 9405.40.00) as goods to which Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies, effective 5 May 2008 until revoked. It directly affects the customs treatment of those imported goods: the declaration determines which Schedule 4 concession (Item 50) applies and so matters to importers and customs officials when assessing duties and entry requirements."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a tariff concession for a specific category of goods. It represents the original and sole purpose of such orders — to grant duty relief on specific imports. There is no evidence of scope creep or expansion beyond this narrow, technical function."},"complexity_factors":["Very short document (1 page)","Only 1 defined term (the specific goods classification)","No nested exceptions or conditional logic","Single cross-reference to Customs Act 1901 sections 269P, 269SC, and 269SD","Simple tabular format with only 2 columns of operative content","No subordinate legislation or regulations referenced beyond the Customs Tariff Act 1995"],"plain_english_summary":"This Tariff Concession Order lets specified modular LED optic colour lights (extruded or cast metal, customs code 9405.40.00) be imported into Australia with reduced or zero customs duty. It affects importers and businesses using these lights and may increase competition for domestic manufacturers. The concession took effect 5 May 2008 and was issued under the Customs Act 1901 as Schedule 4 Item Number 50 until revoked."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0806480","history":"/api/acts/tariff-concession-order-0806480/history","analysis":"/api/acts/tariff-concession-order-0806480/analysis","conflicts":"/api/acts/tariff-concession-order-0806480/conflicts","importantCases":"/api/acts/tariff-concession-order-0806480/important-cases","documents":"/api/acts/tariff-concession-order-0806480/documents"}}