{"id":"F2009L01279","name":"Tariff Concession Order 0842988","slug":"tariff-concession-order-0842988","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":122237,"registerId":"commonwealth-F2009L01279-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0842988","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 08.12.08 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| 8205.51.00 | COOKIE CUTTERSOp. 08.12.08 - TC 0842988 | 50  |\n| ---------- | --------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.....................Paul Mercer ...................Dated 27 February 2009 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 administrative instrument creating a specific tariff concession. It has not expanded beyond its original purpose of granting duty-free status to a specific category of goods (cookie cutters)."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicitly referenced (the tariff classification 8205.51.00)","No nested conditional logic or exceptions","Single operative provision with straightforward effective date","Cross-references only to standard legislative provisions (Customs Act 1901 sections 269P, 269SC, 269SD; Customs Tariff Act 1995 Schedule 4) without requiring interpretation of those provisions to understand this order"],"plain_english_summary":"This document is a **Tariff Concession Order** — a type of official decision made under Australia's customs laws.\n\n**What it does:**\nIt allows certain imported goods to enter Australia **without paying customs duty** (or at a reduced rate) that would normally apply.\n\n**Which goods:**\n**Cookie cutters** — specifically those classified under tariff code **8205.51.00**.\n\n**Who made it:**\nPaul Mercer, acting as a delegate (someone with official authority) of the Chief Executive Officer of the Australian Border Force (or its predecessor agency).\n\n**When it applies:**\nFrom **8 December 2008** onwards, until it is either revoked (cancelled) or replaced.\n\n**Why it matters:**\nThis makes imported cookie cutters cheaper for Australian businesses and consumers by removing the import tax. It's part of a broader system where Australia grants tariff concessions for goods that aren't made locally in competition, helping keep prices down for items we don't produce ourselves."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order applies an existing Schedule 4 item (Item 50) to specified goods (cookie cutters, 8205.51.00). The instrument does not indicate any alteration to the underlying scope of the Customs Tariff Act or Schedule; it simply declares that the listed goods attract the referenced Schedule 4 item, effective 08.12.08 and until revoked (see s269P and ss269SC/269SD)."},"complexity_factors":["Legal cross-references: relies on s269P of the Customs Act 1901 for authorisation and ss269SC/269SD for revocation, requiring familiarity with those provisions.","Reference to external schedule: applies an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (Item 50), so the substantive effect depends on interpreting that external schedule.","Technical tariff coding: uses commodity code 8205.51.00, which is a technical Customs classification that affects which goods qualify.","Administrative delegation: made by a delegate of the CEO (Paul Mercer), creating a layer of administrative discretion.","Temporal framing: effective from a specified date (08.12.08) and continuing until revocation or a listed expiry, introducing ongoing compliance monitoring.","Sparse descriptive detail: the generic description 'COOKIE CUTTERS' may require further factual classification work at import to confirm applicability.","Narrow scope: single-item, product-specific order reduces breadth but increases reliance on precise classification."],"plain_english_summary":"This Order declares that the goods listed in the Table — cookie cutters classified 8205.51.00 — are goods to which the item in Part III of Schedule 4 (Item 50) of the Customs Tariff Act 1995 applies. It was made under section 269P of the Customs Act 1901 by a delegate of the Chief Executive Officer (Paul Mercer), takes effect from 08.12.08 and continues until revoked under sections 269SC or 269SD or a specified date.\n\nMechanically, it changes the tariff treatment for importers of these cookie cutters by applying Schedule 4 Item 50. The decision is administrative (CEO delegate); importers must ensure correct classification and face the possibility of later revocation under the cited provisions."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0842988","history":"/api/acts/tariff-concession-order-0842988/history","analysis":"/api/acts/tariff-concession-order-0842988/analysis","conflicts":"/api/acts/tariff-concession-order-0842988/conflicts","importantCases":"/api/acts/tariff-concession-order-0842988/important-cases","documents":"/api/acts/tariff-concession-order-0842988/documents"}}