{"id":"F2008L03957","name":"Tariff Concession Order 0814470","slug":"tariff-concession-order-0814470","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":75705,"registerId":"commonwealth-F2008L03957-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0814470","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 25.06.08 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| 8441.90.10 | ROLLS, (DRUMS), PAPER REWINDING MACHINESOp. 25.06.08 - TC 0814470 | 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":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument declares that Schedule 4 item 50 applies to goods classed 8441.90.10 from 25.06.08 and contains no textual indication it amends or expands an earlier Order or alters the original policy scope. It functions as a single-purpose tariff concession declaration rather than a change of scope."},"complexity_factors":["Narrow subject-matter: single commodity description (8441.90.10) reduces complexity.","Reliance on external statutory references (s.269P; ss.269SC and 269SD of the Customs Act 1901) for legal effect increases legal cross-references.","Use of Schedule 4 item numbering (Item 50) requires familiarity with the Customs Tariff Act 1995 to understand precise tariff consequence.","Indefinite duration until revocation imposes administrative monitoring to determine when concession ends.","Sparse factual detail in the instrument (no customs duty rate or explanatory detail) shifts interpretive burden to associated statutes and schedules."],"plain_english_summary":"This Tariff Concession Order, made by delegate Paul Mercer under s.269P of the Customs Act 1901, applies Schedule 4 item 50 to goods classified 8441.90.10: rolls (drums) for paper‑rewinding machines, effective 25 June 2008. The Order takes effect from 25.06.08 and continues until revoked under ss.269SC or 269SD or a specified expiry. It therefore changes the tariff treatment that importers of these specific machines face by declaring the listed concession item applies."},"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 continuing purpose of such orders under the Customs Act 1901 — to grant duty exemptions for specific imported goods. There is no indication of scope creep or expansion beyond the original intent of the tariff concession system."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicitly referenced (the tariff classification 8441.90.10)","No nested conditional logic or exceptions","Simple tabular format with only 2 columns","Single operative provision referencing standard legislative sections (269P, 269SC, 269SD)","No cross-references to other legislation beyond the standard Customs Act and Customs Tariff Act citations"],"plain_english_summary":"A Tariff Concession Order lets certain paper rewinding machines (tariff code 8441.90.10) be imported into Australia without customs duty. Made by Paul Mercer as delegate of the CEO of the Australian Border Force, it has applied since 25 June 2008. It lowers import costs for printers, packaging and paper-processing businesses that need this specialised equipment."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0814470","history":"/api/acts/tariff-concession-order-0814470/history","analysis":"/api/acts/tariff-concession-order-0814470/analysis","conflicts":"/api/acts/tariff-concession-order-0814470/conflicts","importantCases":"/api/acts/tariff-concession-order-0814470/important-cases","documents":"/api/acts/tariff-concession-order-0814470/documents"}}