{"id":"F2009L00398","name":"Tariff Concession Order 0828473","slug":"tariff-concession-order-0828473","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":76800,"registerId":"commonwealth-F2009L00398-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0828473","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 28.08.08 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| 3926.90.90 | STEP LADDERS, plastic, two stepOp. 28.08.08 - TC 0828473 | 50  |\n| ---------- | -------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.......................Paul Mercer .................Dated 07 November 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 limited to a specific product (plastic two-step ladders). It reflects the original intent of the tariff concession system — to grant duty relief for specific imported goods. No scope creep is evident."},"complexity_factors":["Single, specific product category (plastic two-step ladders)","No defined terms section — relies on external references to the Customs Act 1901 and Customs Tariff Act 1995","Simple tabular format with only two columns of operative content","No conditional logic, exceptions, or nested provisions","Cross-references only to standard legislative framework (sections 269P, 269SC, 269SD of Customs Act)","Extremely short — effectively one page with a single operative item"],"plain_english_summary":"This Tariff Concession Order lets plastic two-step ladders (HS 3926.90.90) be imported into Australia at a reduced customs duty, lowering costs for importers. Issued 28 August 2008 by Paul Mercer on behalf of the CEO of the Australian Border Force, it remains in force until revoked.\n\nIt matters because it helps businesses access goods not made locally or in sufficient quantity, while increasing competition for Australian manufacturers of similar ladders, who may object to the concession."},"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's scope is limited to declaring that specified plastic two-step ladders are goods to which Schedule 4 item 50 applies from 28 August 2008 until revoked. The text contains no indication that the declared scope was altered from an earlier or original instrument; it operates by cross-reference to the named tariff item and the revocation provisions (s269P, ss269SC/269SD)."},"complexity_factors":["Cross-reference to Schedule 4 item number (must consult Customs Tariff Act 1995 to determine precise tariff outcome).","Relies on legal tariff classification heading 3926.90.90 — classification can involve factual and legal interpretation for importers and customs officers.","Delegated decision-making under s269P (delegate authority and delegation recordation required).","Administrative termination mechanism referenced (ss269SC and 269SD) requiring monitoring for revocation or expiry.","Sparse descriptive detail of goods (‘STEP LADDERS, plastic, two step’) can create borderline classification disputes.","Effective date specified (28.08.08) but ongoing force 'until revoked' creates open-ended compliance horizon for affected importers."],"plain_english_summary":"This Order (made under s269P of the Customs Act 1901) attaches Schedule 4 item 50 of the Customs Tariff Act 1995 to imported plastic two-step ladders classified at tariff heading 3926.90.90, effective 28 August 2008 until revoked (see ss269SC/269SD). Mechanically, it changes the tariff treatment of those imported goods, so importers pay duties under the new classification and must ensure correct tariff classification and monitoring for administrative revocation. The decision was made by a CEO delegate; revocation is governed by the Customs Act provisions cited."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0828473","history":"/api/acts/tariff-concession-order-0828473/history","analysis":"/api/acts/tariff-concession-order-0828473/analysis","conflicts":"/api/acts/tariff-concession-order-0828473/conflicts","importantCases":"/api/acts/tariff-concession-order-0828473/important-cases","documents":"/api/acts/tariff-concession-order-0828473/documents"}}