{"id":"F2008L04251","name":"Tariff Concession Order 0824134","slug":"tariff-concession-order-0824134","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":76255,"registerId":"commonwealth-F2008L04251-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0824134","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 31.07.08 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| 8479.90.00 | PARTS, MEDIUM DENSITY FIBRE BOARD PRODUCTION PLANT, being EITHERof the following:(a) press drums;(b) rollersOp. 31.07.08 - TC 0824134 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table..........................Paul Mercer ..............Dated 24 October 2008 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------------------ |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument implements a targeted tariff concession for listed parts and does not expand or alter that scope in the text provided; it simply declares the Schedule 4 item applies to those goods from 31 July 2008 until revoked under the cited revocation provisions."},"complexity_factors":["Narrow, single-entry scope: only parts for medium density fibreboard production plant (press drums and rollers) are covered.","Legal basis: declaration made under s.269P of the Customs Act 1901 (delegate action).","Tariff interaction: applies Schedule 4, Part III item 50 of the Customs Tariff Act 1995 to tariff classification 8479.90.00.","Revocation mechanism: concession remains until revoked under ss.269SC or 269SD (administrative discretion and monitoring burden).","Compliance requirement: importers must correctly classify goods as 8479.90.00 and show they match the description to access the concession.","Temporal framing: effective date fixed (31.07.08) but no automatic expiry—ongoing administrative oversight required.","Potential for narrow interpretive ambiguity in the goods description (‘‘being EITHER of the following: (a) press drums; (b) rollers’’)."],"plain_english_summary":"Under section 269P of the Customs Act 1901, this Order applies Schedule 4, Part III item 50 of the Customs Tariff Act 1995 to specified parts (press drums and rollers) for medium‑density fibreboard production plants, tariff classification 8479.90.00. It takes effect 31 July 2008 and remains until revoked under sections 269SC or 269SD.\n\nImporters of those parts can claim the Schedule 4 concession (reducing or removing customs duty); the importer must correctly classify goods to claim it, and the concession can be revoked by the customs delegate."},"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 has not grown beyond its original purpose; it precisely targets industrial parts for MDF production equipment as intended."},"complexity_factors":["Very short document (1 page)","Only 2 defined goods categories (press drums and rollers)","Single customs tariff classification (8479.90.00)","No nested exceptions or conditional logic","Simple effective date and revocation mechanism","Standard bureaucratic template format with minimal substantive content"],"plain_english_summary":"This Tariff Concession Order allows press drums and rollers used in medium density fibreboard (MDF) production plants to be imported into Australia at a reduced or zero customs duty. It took effect on 31 July 2008.\n\nThe concession lowers costs for importers and Australian MDF manufacturers, helps keep local MDF production competitive, and is implemented under section 269P of the Customs Act 1901 (referencing Schedule 4, Part III)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0824134","history":"/api/acts/tariff-concession-order-0824134/history","analysis":"/api/acts/tariff-concession-order-0824134/analysis","conflicts":"/api/acts/tariff-concession-order-0824134/conflicts","importantCases":"/api/acts/tariff-concession-order-0824134/important-cases","documents":"/api/acts/tariff-concession-order-0824134/documents"}}