{"id":"F2008L03926","name":"Tariff Concession Order 0814158","slug":"tariff-concession-order-0814158","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":75631,"registerId":"commonwealth-F2008L03926-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0814158","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| 8431.49.90 | PARTS, ROLLER GROUP, EARTH MOVING MACHINE AND/OR EXCAVATOR,TRACK LAYING, being ANY of the following:(a) complete rollers;(b) shells;(c) shafts;(d) retainers and/or pins;(e) collarsOp. 23.06.08 - TC 0814158 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table....................Paul Mercer ....................Dated 12 September 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 single tariff concession. It has not expanded beyond its original purpose of granting duty-free status to specific earthmoving parts."},"complexity_factors":["Very short document (1 page)","Only 1 defined term (THE TABLE)","No cross-references to other legislation beyond the enabling section (269P) and revocation sections (269SC, 269SD)","Simple conditional structure: goods must match the specific description in Column 1","No nested exceptions or complex logical operators","Standardized bureaucratic format with minimal substantive legal drafting"],"plain_english_summary":"This Tariff Concession Order exempts import duties on roller-group parts for track‑laying earthmoving machines and excavators (e.g., rollers, shells, shafts, retainers), making these replacement components cheaper to import. \n\nIt affects importers and operators in construction and mining and increases competition for Australian manufacturers. The concession took effect 23 June 2008 and was made under Section 269P of the Customs Act, subject to revocation."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument applies Schedule 4 item 50 to a defined list of roller parts under tariff heading 8431.49.90 from 23 June 2008 until revoked. Nothing in the text indicates it broadens or narrows an earlier measure; it simply designates these goods to the specified Schedule 4 item and leaves revocation power to the statutory provisions (ss.269SC/269SD)."},"complexity_factors":["Cross-reference to other statutory instruments: depends on Part III, Schedule 4 of the Customs Tariff Act 1995 for actual tariff effect (external content required to know the concrete duty outcome).","Use of Customs Act powers: made under s.269P (delegated decision-making) and subject to revocation under ss.269SC/269SD, creating administrative discretion and potential future change.","Technical tariff classification: relies on a specific tariff heading (8431.49.90) and a narrow parts description (complete rollers, shells, shafts, retainers/pins, collars), which can raise classification and boundary disputes at import.","Temporal element: specified commencement date (23.06.08) and open‑ended duration until revocation, affecting retrospective/ongoing import transactions and recordkeeping requirements.","Operational compliance: importers and customs brokers must map invoices/shipments to the TCO description to claim the Schedule 4 treatment, creating modest administrative burden."],"plain_english_summary":"This Tariff Concession Order (TCO) designates specific track-laying roller parts for earth‑moving machines/excavators (customs classification 8431.49.90) as goods to which Part III, Schedule 4 item 50 of the Customs Tariff Act 1995 applies, effective 23 June 2008. The order was made by a delegate of the Chief Executive Officer under section 269P of the Customs Act 1901 and remains in force until revoked under sections 269SC or 269SD.\n\nMechanically, the TCO changes how imports of the listed parts are treated for tariff purposes: importers’ duty liability will be determined by the treatment set out in Schedule 4 item 50 rather than the default tariff for 8431.49.90."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0814158","history":"/api/acts/tariff-concession-order-0814158/history","analysis":"/api/acts/tariff-concession-order-0814158/analysis","conflicts":"/api/acts/tariff-concession-order-0814158/conflicts","importantCases":"/api/acts/tariff-concession-order-0814158/important-cases","documents":"/api/acts/tariff-concession-order-0814158/documents"}}