{"id":"F2009L00745","name":"Tariff Concession Order 0831266","slug":"tariff-concession-order-0831266","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":77692,"registerId":"commonwealth-F2009L00745-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0831266","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 16.09.08 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| 8526.91.00 | GLOBAL POSITIONING SYSTEMS (GPS), hand heldOp. 16.09.08 - TC 0831266 | 50  |\n| ---------- | -------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.Damien Beaumont......................Dated 05 December 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 order limited to a specific product category. It does not represent scope creep from original intent — tariff concession orders are routinely issued for individual product types to grant duty relief."},"complexity_factors":["Single, specific product category (hand-held GPS devices)","Only one tariff classification code referenced (8526.91.00)","No defined terms section","No cross-references to other legislation beyond the empowering provision (Section 269P of Customs Act 1901)","Simple tabular format with only two columns of operative content","No conditional logic, exceptions, or nested provisions","Standard sunset/continuation clause (revocation under sections 269SC or 269SD)"],"plain_english_summary":"This Tariff Concession Order lets hand-held GPS units imported into Australia attract a concessional (lower or zero) customs duty under tariff code 8526.91.00, reducing import costs for businesses and potentially lowering prices for Australian consumers.\n\nIssued under the Customs Act 1901 by a delegate of the Australian Border Force (reference TC 0831266), it took effect on 16 September 2008 and stays in force until revoked or replaced."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument itself specifies a narrow category of goods and applies a named Schedule 4 item from a stated date until revoked. There is no provision in the text expanding or narrowing that stated category beyond the listed tariff code and Schedule 4 item, so no evidence in the Order that its substantive scope was changed from its immediate effect."},"complexity_factors":["Very narrow subject-matter: single commodity description (hand-held GPS) and one tariff classification (8526.91.00).","Direct linkage to a single Schedule 4 item (Item 50) — limited cross-references.","Statutory provenance and lifecycle depend on cited Customs Act powers (s.269P; revocation under ss.269SC/269SD), requiring legal awareness but not complex rules.","Administrative dependence on accurate tariff classification for importer compliance (classification risk).","Ongoing administrative discretion to revoke the Order creates procedural but not substantive complexity."],"plain_english_summary":"This Order declares hand‑held Global Positioning Systems (tariff classification 8526.91.00) to be goods covered by item 50 of Schedule 4 to the Customs Tariff Act 1995, effective 16 September 2008 and continuing until revoked (see s.269SC/269SD). It was made by a delegate of the CEO under s.269P. Mechanically, it changes the customs tariff treatment for importers of these specific GPS units (reducing or removing duty where item 50 applies); compliance requires correct tariff classification and reliance on the Schedule 4 entry."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0831266","history":"/api/acts/tariff-concession-order-0831266/history","analysis":"/api/acts/tariff-concession-order-0831266/analysis","conflicts":"/api/acts/tariff-concession-order-0831266/conflicts","importantCases":"/api/acts/tariff-concession-order-0831266/important-cases","documents":"/api/acts/tariff-concession-order-0831266/documents"}}