{"id":"F2008L04235","name":"Tariff Concession Order 0825940","slug":"tariff-concession-order-0825940","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":76230,"registerId":"commonwealth-F2008L04235-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0825940","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 11.08.08 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 NumberLast date of effect |\n| ----------------------------------------------------------------------- | ------------------------------------------------- |\n\n| 6804.21.00 | SHOES AND DISCS, GRINDING AND POLISHING, diamond impregnatedOp. 11.08.08 - TC 0825940 | 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":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order covering a single tariff classification. It matches the original intent of the Tariff Concession System — to grant duty-free entry for specific goods when no local manufacturer produces substitutable goods. No scope creep evident."},"complexity_factors":["Single, specific product category covered (diamond-impregnated grinding shoes and discs)","Only one operative provision with straightforward effective date","Minimal cross-referencing (only references to standard Customs Act sections 269P, 269SC, 269SD and Customs Tariff Act Schedule 4)","No defined terms section — relies on existing statutory definitions","No conditional logic or exceptions within the order itself","Highly standardised, template-based format used for thousands of similar orders"],"plain_english_summary":"This Tariff Concession Order removes customs duty on diamond‑impregnated grinding and polishing shoes and discs (tariff code 6804.21.00), allowing those specific tools to be imported into Australia duty‑free. It benefits importers and businesses needing cheaper inputs, may increase competition for local manufacturers, and has been in effect since 11 August 2008 under the Customs Act 1901."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This Order does not change the statutory scope of the underlying Acts; it applies an existing Schedule 4 concession to a narrowly described set of goods. It alters import duty treatment for those goods from the stated effective date and is subject to revocation under the cited Customs Act provisions."},"complexity_factors":["Cross-reference to multiple statutes and sections (Customs Act 1901 s.269P, ss.269SC/269SD; Customs Tariff Act 1995 Schedule 4) increases legal navigation requirements.","Precise tariff classification (6804.21.00) and narrow product description require technical customs and goods-identification expertise for correct application.","Administrative discretion vested in a CEO delegate (s.269P) creates procedural dependence on agency decision-making practices.","Temporal effect and open-ended revocation mechanism (effective from a set date until revoked) create ongoing compliance monitoring for importers.","Impact is confined to import duty treatment (revenue consequence) rather than broader regulatory changes, limiting scope but requiring customs procedural compliance."],"plain_english_summary":"**What this does:** This Order applies an existing tariff concession (item 50, Part III, Schedule 4 of the Customs Tariff Act 1995) to diamond‑impregnated grinding and polishing shoes and discs (tariff 6804.21.00), effective 11 August 2008 until revoked under ss.269SC/269SD. The declaration is made by a delegate of the CEO under s.269P of the Customs Act 1901.\n\n*Mechanically,* importers of the listed goods become eligible for the Schedule 4 concession (who pays: importers; who decides: the CEO’s delegate). The Commonwealth forgoes the corresponding tariff revenue; revocation, compliance and administrative discretion follow the cited Act provisions."},"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-0825940","history":"/api/acts/tariff-concession-order-0825940/history","analysis":"/api/acts/tariff-concession-order-0825940/analysis","conflicts":"/api/acts/tariff-concession-order-0825940/conflicts","importantCases":"/api/acts/tariff-concession-order-0825940/important-cases","documents":"/api/acts/tariff-concession-order-0825940/documents"}}