{"id":"F2009L00664","name":"Tariff Concession Order 0826127","slug":"tariff-concession-order-0826127","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":77564,"registerId":"commonwealth-F2009L00664-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0826127","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| 6815.99.00 | REFRACTORY BRICKS AND SHAPES, MAGNESIA CARBON, unfired orunburned, having ALL of the following:(a) magnesia content NOT less than 70%;(b) carbon content NOT less than 5%;(c) bulk density NOT less than 2.7 gm/ccOp. 12.08.08 - TC 0826127 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table..................Damien Beaumont......................Dated 24 October 2008 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"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, narrow tariff concession instrument covering a single specific product category. It matches the typical scope of such orders under the Customs Act 1901."},"complexity_factors":["Single, highly specific product category (magnesia-carbon refractory bricks)","Only three technical criteria to determine eligibility","No cross-references to other legislation beyond the empowering Act","No conditional exceptions or nested provisions","Standard administrative instrument format with minimal structural complexity","Single page document with straightforward tabular presentation"],"plain_english_summary":"This Tariff Concession Order lets specific magnesia‑carbon, unfired refractory bricks enter Australia at a concessional customs duty rate if they meet technical thresholds (≥70% magnesia, ≥5% carbon and bulk density ≥2.7 g/cm³). It primarily affects importers and competing Australian manufacturers and lowers material costs for industries like steelmaking and mining; effective 12 August 2008."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument itself sets the concession for the specified goods from 12 August 2008 and continues until revoked; there is no text indicating a change from or amendment to a prior scope. It establishes classification (6815.99.00) and links that class to Schedule 4 Item 50, with revocation governed by sections 269SC/269SD of the Customs Act 1901."},"complexity_factors":["Single-line scope: the Order applies to one tariff classification (6815.99.00) and one Schedule 4 item (Item 50), which limits breadth and reduces complexity.","Technical specification requirement: eligibility depends on measurable physical/chemical thresholds (magnesia ≥70%; carbon ≥5%; bulk density ≥2.7 g/cc), creating verification and testing obligations for importers and Customs.","Statutory hooks and timelines: operative from 12.08.08 and continuing until revoked under Customs Act 1901 sections 269SC or 269SD (revocation mechanism adds administrative steps).","Delegated decision-making: declaration made under section 269P of the Customs Act 1901 by a delegate of the CEO — introduces administrative discretion over grant and formal record-keeping.","Classification dependency: the benefit is tied to tariff schedule mechanics (Customs Tariff Act 1995, Part III, Schedule 4 item 50), so legal interpretation of those provisions affects application.","Compliance and revenue trade-off: importers gain a tariff concession (reduced duties), while the Commonwealth forgoes revenue — enforcing the technical criteria requires Customs resources."],"plain_english_summary":"This Order attaches item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995 to a specific import class: unfired or unburned magnesia‑carbon refractory bricks and shapes (magnesia ≥70%, carbon ≥5%, bulk density ≥2.7 g/cc), effective 12 August 2008. Mechanically, it makes those imports eligible for the Schedule 4 tariff treatment. It affects importers of these refractory goods (who can claim the concession) and reduces customs revenue for the Commonwealth; the concession continues until revoked under the Customs Act 1901."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0826127","history":"/api/acts/tariff-concession-order-0826127/history","analysis":"/api/acts/tariff-concession-order-0826127/analysis","conflicts":"/api/acts/tariff-concession-order-0826127/conflicts","importantCases":"/api/acts/tariff-concession-order-0826127/important-cases","documents":"/api/acts/tariff-concession-order-0826127/documents"}}