{"id":"F2009L00399","name":"Tariff Concession Order 0826091","slug":"tariff-concession-order-0826091","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":76803,"registerId":"commonwealth-F2009L00399-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0826091","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Damien Beaumont, 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 12.08.08 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| 8436.80.90 | FLOWER PRODUCTION LINE, GREENHOUSE, computerised, comprisingBOTH of the following:(a) growing tables;(b) transport linesOp. 12.08.08 - TC 0826091 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.......................Damien Beaumont .................Dated 31 October 2008 Delegate of the Chief Executive Officer |\n| ---------------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument does not purport to change the scope of the Customs Act or the Customs Tariff Act; it applies an existing Schedule 4 item to the narrowly specified goods from 12.08.08. Operation is conditional on the referenced Schedule item (Item 50) and continues until revoked under ss.269SC or 269SD. No amendment or expansion of the underlying Acts is made in this Order; it simply declares tariff treatment for the listed goods."},"complexity_factors":["Narrow technical scope: single, specific good described (computerised flower production line comprising growing tables and transport lines) with tariff classification 8436.80.90 (Table, Column 1).","Cross-reference dependency: the effect depends on the content of Part III of Schedule 4 to the Customs Tariff Act 1995 (Table, Column 2 — Item 50); one must consult that schedule to know the actual tariff outcome.","Delegated decision-making: made by a delegate of the CEO under s.269P of the Customs Act 1901 (first paragraph), which concentrates administrative discretion at delegate level.","Continuing operation until revocation: no fixed end date; remains in force until revoked under ss.269SC or 269SD of the Customs Act 1901 (first paragraph), creating open-ended regulatory effect.","Classification precision required: importers must correctly identify goods under tariff heading 8436.80.90; misclassification risks compliance action and duties.","Administrative traceability: Order records operation date and file identifier (Op. 12.08.08 - TC 0826091) and delegate signature/date (dated 31 October 2008), which matter for retrospective application and audit."],"plain_english_summary":"This Tariff Concession Order (effective 12 Aug 2008) declares a specific computerised flower production line for greenhouses — comprising growing tables and transport lines — to be covered by an item in Part III of Schedule 4 to the Customs Tariff Act 1995. It affects importers and suppliers of that equipment by changing which tariff treatment applies, and therefore can alter customs duty obligations, pricing and sourcing decisions for those goods."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order limited to a specific type of agricultural machinery. It has not expanded beyond its original purpose of providing duty relief for computerised greenhouse flower production lines."},"complexity_factors":["Single, specific product category (computerised flower production lines)","Only one condition: goods must comprise BOTH growing tables AND transport lines","No cross-references to other legislation beyond the standard Customs Act and Tariff Act citations","No defined terms section","Single-page document with tabular format","No nested exceptions or conditional logic"],"plain_english_summary":"This Tariff Concession Order allows computerized greenhouse flower production lines — including both growing tables and transport lines — to be imported into Australia at a reduced or zero customs duty (tariff) rate. It affects importers of automated greenhouse equipment and Australian horticulture businesses that buy such systems, lowering costs and aiding modernisation; the concession took effect on 12 August 2008 (customs classification 8436.80.90, applied under Schedule 4, Item 50) and remains in force until revoked."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0826091","history":"/api/acts/tariff-concession-order-0826091/history","analysis":"/api/acts/tariff-concession-order-0826091/analysis","conflicts":"/api/acts/tariff-concession-order-0826091/conflicts","importantCases":"/api/acts/tariff-concession-order-0826091/important-cases","documents":"/api/acts/tariff-concession-order-0826091/documents"}}