{"id":"F2009L00792","name":"Tariff Concession Order 0831678","slug":"tariff-concession-order-0831678","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":77852,"registerId":"commonwealth-F2009L00792-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0831678","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 18.09.08 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| 8477.80.00 | SPLITTING MACHINES, HORIZONTAL, programmable logic controlledOp. 18.09.08 - TC 0831678 | 50  |\n| ---------- | -------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.....................Paul Mercer ...................Dated 12 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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order does not expand or contract the wider Customs Tariff Act; it simply applies Schedule 4 item 50 to a specific product description from 18.09.2008. The instrument’s effect is contingent on the existing Schedule 4 item and revocation paths under ss269SC/269SD."},"complexity_factors":["Single, narrow tariff line (8477.80.00) — limited subject matter and few clauses.","Substantive effect depends entirely on cross-reference to Part III of Schedule 4, item 50 (external legal instrument required to determine exact duty outcome).","Issued under s269P of the Customs Act 1901 and revocable under ss269SC/269SD — administrative discretion over duration and revocation.","Requires accurate tariff classification by importers (technical HS code risk) and Customs administration to implement.","Minimal procedural text but legal reliance on other statutory provisions increases interpretive work for practitioners."],"plain_english_summary":"Creates a tariff concession that makes Part III of Schedule 4, item 50 apply to “splitting machines, horizontal, programmable logic controlled” (classification 8477.80.00). Made under s269P, it took effect 18 Sep 2008 and remains until revoked under ss269SC/269SD. Mechanically, it changes the customs tariff treatment that importers of these machines face; the CEO (delegate) decides the order and any revocation, and importers carry the compliance burden and any change in duty."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order of the type routinely issued under the Customs Act 1901. It applies only to the specific goods described (horizontal splitting machines, programmable logic controlled) and does not represent scope creep beyond the original legislative framework for tariff concessions."},"complexity_factors":["Single, specific concession covering only one tariff classification (8477.80.00)","No defined terms section — relies on external references to Customs Act 1901 and Customs Tariff Act 1995","Simple two-column table format with minimal conditional language","No nested exceptions or complex procedural requirements","Straightforward effective date and revocation mechanism (standard statutory references)"],"plain_english_summary":"This Tariff Concession Order (TC 0831678) reduces or eliminates customs duty on programmable-logic-controlled horizontal splitting machines (tariff 8477.80.00), making them cheaper to import into Australia.  \n\nIt affects importers, Australian businesses buying such equipment, and overseas manufacturers exporting it; effective from 18 September 2008 under section 269P of the Customs Act 1901."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0831678","history":"/api/acts/tariff-concession-order-0831678/history","analysis":"/api/acts/tariff-concession-order-0831678/analysis","conflicts":"/api/acts/tariff-concession-order-0831678/conflicts","importantCases":"/api/acts/tariff-concession-order-0831678/important-cases","documents":"/api/acts/tariff-concession-order-0831678/documents"}}