{"id":"F2008L03928","name":"Tariff Concession Order 0814290","slug":"tariff-concession-order-0814290","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":75636,"registerId":"commonwealth-F2008L03928-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0814290","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 24.06.08 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, EARTH MOVING MACHINES, TRACK LAYING, being EITHER of thefollowing:(a) idlers;(b) idler assembliesOp. 24.06.08 - TC 0814290 | 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-free status to specific earth-moving machine parts."},"complexity_factors":["Single, highly specific concession covering only two types of parts (idlers and idler assemblies)","No defined terms section — relies on standard customs classification meanings","Minimal conditional logic: simple 'either/or' structure for the two part types","No cross-references to other legislation beyond the enabling Act and Tariff","Extremely short: approximately 200 words total","Standard bureaucratic template format with minimal substantive content"],"plain_english_summary":"This Order removes the 5% customs duty on idlers and idler assemblies for track‑laying earth‑moving machines (tariff code 8431.49.90), providing a targeted import duty concession. \n\nIt affects importers and businesses that maintain heavy tracked machinery (mining, construction, agriculture), lowering parts costs and helping keep equipment serviceable. The concession took effect 24 June 2008 and remains until revoked under the Customs Act 1901."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order implements a narrow, specific tariff concession for identified parts and does not expand or narrow that scope beyond the goods and Schedule item stated. It takes effect from 24.06.08 and remains subject to revocation under sections 269SC/269SD of the Customs Act 1901, consistent with the instrument's stated mechanics."},"complexity_factors":["Narrow goods description requiring precise tariff classification (tariff heading 8431.49.90) as listed in Column 1 of THE TABLE.","Reference to Schedule 4 item 50 — eligibility depends on applying that Schedule entry correctly (Column 2).","Legal delegation: Order issued under section 269P of the Customs Act 1901 (authority to declare goods).","Temporal effect: starts 24.06.08 and continues until revoked—revocation governed by sections 269SC or 269SD (administrative continuity and potential future change).","Administrative compliance: importers must claim the concession and ensure documentation supports the parts description and classification.","Low substantive policy detail in instrument — relies on external Acts/Schedules for operation (requires cross-reference to Customs Tariff Act 1995 and Customs Act provisions)."],"plain_english_summary":"This Order declares that specific parts (idlers and idler assemblies) for track‑laying earth‑moving machines (tariff heading 8431.49.90) qualify for the tariff concession listed as Schedule 4 item 50, effective 24 June 2008. Importers of those parts can therefore claim the Schedule 4 concession when importing.\n\nThe declaration is made by a delegate under section 269P of the Customs Act 1901 and remains in force until revoked under sections 269SC or 269SD, creating administrative discretion and duties around correct tariff classification and claiming the concession."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0814290","history":"/api/acts/tariff-concession-order-0814290/history","analysis":"/api/acts/tariff-concession-order-0814290/analysis","conflicts":"/api/acts/tariff-concession-order-0814290/conflicts","importantCases":"/api/acts/tariff-concession-order-0814290/important-cases","documents":"/api/acts/tariff-concession-order-0814290/documents"}}