{"id":"F2009L00636","name":"Tariff Concession Order 0839147","slug":"tariff-concession-order-0839147","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":77494,"registerId":"commonwealth-F2009L00636-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0839147","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 10.11.08 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| 9405.40.00 | LIGHTS AND LIGHT FITTINGS, LIGHT EMITTING DIODE (LED), being ANYof the following:(a) strip lights;(b) downlights;(c) spotlights;(d) flat lights;(e) stick lightsOp. 10.11.08 - TC 0839147 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.Paul Mercer..........................Dated 06 February 2009 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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a tariff concession. It has not expanded beyond its original purpose of granting duty relief for specific LED lighting products."},"complexity_factors":["Single, narrow scope: only applies to five specific types of LED lights under one customs classification","Minimal conditional logic: no exceptions, nested provisions, or complex eligibility criteria","No defined terms section: all descriptions are in plain English","Short length: 1 page with a simple two-column table format","Single cross-reference: only references Section 269P of the Customs Act 1901 and Schedule 4 of the Customs Tariff Act 1995","Straightforward effective date and revocation mechanism"],"plain_english_summary":"This Tariff Concession Order lets specified LED lighting (strip, down, spot, flat and stick lights) be imported into Australia under a reduced/zero customs duty, lowering costs for importers and potentially consumers. It targets energy‑efficient LED technology to make such products more affordable and supportive of industry needs, took effect 10 November 2008, and remains in force until revoked or replaced."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The Order applies Item 50 of Part III, Schedule 4 to the listed LED lights (9405.40.00) from 10.11.08, thereby changing the tariff treatment that applies to those goods. The change is implemented by a CEO delegate under s.269P of the Customs Act 1901 and continues until revoked under ss.269SC or 269SD; this alters which Schedule 4 concession applies to importers of the specified goods."},"complexity_factors":["Cross-references to multiple statutes and provisions (s.269P of the Customs Act 1901; Part III of Schedule 4 to the Customs Tariff Act 1995; ss.269SC and 269SD for revocation)","Technical tariff classification (9405.40.00) and single Schedule 4 item (Item 50) determine legal effect","Narrow, product-specific scope (five LED product types listed) reduces substantive complexity","Temporal effect and revocation mechanics (effective date 10.11.08; remains until revoked) create ongoing administrative monitoring","Decision made by a CEO delegate (delegated administrative authority) — limited discretion visible in the instrument itself"],"plain_english_summary":"This Tariff Concession Order (effective 10 November 2008) declares certain LED lights and fittings (strip, down, spot, flat and stick lights) classified at 9405.40.00 to be goods to which Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies. The declaration was made under s.269P of the Customs Act 1901 by a delegate of the Chief Executive Officer and remains in force until revoked under ss.269SC or 269SD. Importers of the listed LED goods are directly affected because the Order changes their tariff treatment by applying the specified Schedule 4 item."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0839147","history":"/api/acts/tariff-concession-order-0839147/history","analysis":"/api/acts/tariff-concession-order-0839147/analysis","conflicts":"/api/acts/tariff-concession-order-0839147/conflicts","importantCases":"/api/acts/tariff-concession-order-0839147/important-cases","documents":"/api/acts/tariff-concession-order-0839147/documents"}}