{"id":"F2008L03136","name":"Tariff Concession Order 0807295","slug":"tariff-concession-order-0807295","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":75178,"registerId":"commonwealth-F2008L03136-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0807295","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 09.05.08 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| 9404.90.00 | CUSHIONS, padded base, high back, incorporating lumbar supportOp. 09.05.08 - TC 0807295 | 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":"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 creating a specific tariff concession. It does exactly what Tariff Concession Orders are designed to do — grant duty relief for specific imported goods. No scope creep is evident."},"complexity_factors":["Very short document (1 page)","Only 1 defined term (the tariff classification 9404.90.00)","No cross-references to other legislation beyond naming the empowering Act","Simple tabular format with only 2 columns","No conditional logic or exceptions — straightforward declaration","Standard template language used for all Tariff Concession Orders"],"plain_english_summary":"This Tariff Concession Order grants a reduced customs duty rate for imported padded cushions with high backs and lumbar support (tariff code 9404.90.00), allowing affected importers—likely furniture or ergonomic seating businesses—to bring them into Australia more cheaply. It matters to domestic manufacturers who may face increased competition and to customs officials administering the concession. The concession took effect 9 May 2008 and continues until revoked."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The order applies item 50 of Part III, Schedule 4 of the Customs Tariff Act 1995 to the listed cushions (9404.90.00) from 9 May 2008 until revoked (s269P; ss269SC/269SD). That alters which Schedule 4 tariff treatment governs those goods; determining the precise fiscal and compliance effect requires consulting Schedule 4 item 50 and the Customs Tariff Act 1995."},"complexity_factors":["Short, single-item instrument but depends on external legal text: the substantive effect requires consulting Part III, Schedule 4 (item 50) of the Customs Tariff Act 1995.","Uses technical tariff classification (9404.90.00) which requires customs expertise to interpret scope and subheadings.","Cross-reference to statutory powers and revocation provisions (Customs Act 1901 s269P; revocation ss269SC/269SD) creates reliance on procedural provisions outside the order.","Administrative discretion: a delegate of the CEO signs the order, implying an agency decision-making layer (delegate identified: Paul Mercer).","Temporal detail: order takes effect 09.05.08 but is dated 01 August 2008, requiring attention to operative vs signing dates for enforcement and record-keeping."],"plain_english_summary":"This order declares that padded high‑back cushions with lumbar support (tariff classification 9404.90.00) are goods to which item 50 of Part III, Schedule 4 of the Customs Tariff Act 1995 applies, effective 9 May 2008 until revoked (power cited: s269P; revocation: ss269SC/269SD). Mechanically, it attaches that Schedule 4 tariff treatment to those goods and so changes the tariff outcome for parties importing or dealing with them; the instrument was made by a delegate of the CEO (Paul Mercer)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0807295","history":"/api/acts/tariff-concession-order-0807295/history","analysis":"/api/acts/tariff-concession-order-0807295/analysis","conflicts":"/api/acts/tariff-concession-order-0807295/conflicts","importantCases":"/api/acts/tariff-concession-order-0807295/important-cases","documents":"/api/acts/tariff-concession-order-0807295/documents"}}