{"id":"F2011L01944","name":"Tariff Concession Order 0824732","slug":"tariff-concession-order-0824732","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":87277,"registerId":"commonwealth-F2011L01944-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0824732","content":"| TARIFF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 04.08.08 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 Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 8474.32.00 | MIXING PLANT, COLD ASPHALT RECYCLED MIXTURES, trailer mountedOp. 04.08.08 - TC 0824732 | 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":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2150},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a specific administrative determination granting a duty concession for a single category of goods (trailer-mounted cold asphalt recycling plants). It has not expanded beyond its original purpose."},"complexity_factors":["Single commodity covered with no exceptions or conditions","No defined terms or interpretive provisions","Only standard references to empowering legislation (Customs Act 1901)","Simple tabular format covering one page"],"plain_english_summary":"**What this does:** Allows specific road construction machinery to be imported into Australia without paying customs duty (import tax).\n\n**The goods covered:** Trailer-mounted mixing plants used for producing cold recycled asphalt mixtures (classified under customs code 8474.32.00).\n\n**How it works:** Under Australia's tariff concession system, if a type of good isn't made locally, businesses can import it duty-free. This order applies **Item 50 of Schedule 4** to the *Customs Tariff Act 1995* to these specific asphalt mixing plants, which means they enter Australia with a 0% duty rate instead of the standard rate that would normally apply.\n\n**Who benefits:** Construction companies and contractors importing this specific recycling equipment, as it reduces the landed cost of the machinery by removing import tariffs."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0824732","history":"/api/acts/tariff-concession-order-0824732/history","analysis":"/api/acts/tariff-concession-order-0824732/analysis","conflicts":"/api/acts/tariff-concession-order-0824732/conflicts","importantCases":"/api/acts/tariff-concession-order-0824732/important-cases","documents":"/api/acts/tariff-concession-order-0824732/documents"}}