{"id":"F2008L03938","name":"Tariff Concession Order 0814000","slug":"tariff-concession-order-0814000","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":75660,"registerId":"commonwealth-F2008L03938-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0814000","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 23.06.08 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| 8479.89.90 | CEMENT HEADS, OIL AND GAS WELL, single OR double plug,comprising ALL of the following:(a) valves;(b) manifold;(c) seals;(d) pump port;(e) quick couplerOp. 23.06.08 - TC 0814000 | 50  |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table........................Paul Mercer ................Dated 08 September 2008 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"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 has not expanded beyond its original purpose of granting duty relief for a narrowly defined category of oil and gas equipment."},"complexity_factors":["Single, highly specific product description with five mandatory components","No defined terms section — relies on external references to Customs Act 1901 and Customs Tariff Act 1995","Simple two-column table format with straightforward operative date","No conditional logic, exceptions, or nested provisions","Extremely short — approximately 200 words of substantive content","Single operative provision with clear temporal scope"],"plain_english_summary":"This Tariff Concession Order exempts or reduces customs duty on specific oil-and-gas cement heads (single or double plug types containing valves, manifold, seals, pump port and quick coupler) classified to 8479.89.90, under Schedule 4, Item 50 of the Customs Tariff Act 1995. It lowers import costs for importers and oil-and-gas operators, affects customs processing, and took effect 23 June 2008 until revoked."},"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument itself declares that the specified goods are subject to the Schedule 4 item listed in Column 2 from 23.06.08; it does not state any amendment or narrowing of an earlier concession. On its face it establishes the concession for the listed goods and duration until revocation, so there is no indication within the text that the instrument changed scope from an earlier intent."},"complexity_factors":["Narrow technical product description requiring all listed components (valves, manifold, seals, pump port, quick coupler) — potential for dispute over whether an import 'comprises ALL' elements (Table, Column 1).","Relies on statutory mechanism under Customs Act 1901 s269P for delegate declaration (instrument executed by delegate Paul Mercer).","Operative effect depends on linkage to Part III of Schedule 4 (item 50) of the Customs Tariff Act 1995 — requires cross-referencing external Schedule 4 entitlement conditions.","Specified effective date (23.06.08) and open-ended duration until revocation under s269SC or s269SD — introduces administrative discretion on termination.","Use of tariff classification code 8479.89.90 means importers and Customs must map goods to that HS-derived code for treatment.","Document is procedurally simple (single-item concession) but legal interpretation of terms like 'single OR double plug' and 'comprising ALL' can add operational complexity for importers and brokers."],"plain_english_summary":"This order applies the tariff concession in Part III of Schedule 4 (item 50) of the Customs Tariff Act 1995 to imports described as “cement heads” for oil and gas wells (tariff code 8479.89.90), effective 23 June 2008, until revoked. It mechanically changes the customs treatment of those specific goods so they receive the Schedule 4 outcome stated in Column 2. \n\nThe measure affects importers (who gain the concession) and the Australian Customs authority (which administers and may revoke under sections 269SC/269SD). Claimants must satisfy the precise component-based description, creating a compliance and interpretation burden."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0814000","history":"/api/acts/tariff-concession-order-0814000/history","analysis":"/api/acts/tariff-concession-order-0814000/analysis","conflicts":"/api/acts/tariff-concession-order-0814000/conflicts","importantCases":"/api/acts/tariff-concession-order-0814000/important-cases","documents":"/api/acts/tariff-concession-order-0814000/documents"}}