{"id":"F2009L01957","name":"Tariff Concession Order 0844531","slug":"tariff-concession-order-0844531","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":79123,"registerId":"commonwealth-F2009L01957-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0844531","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 18.12.08 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| 8428.90.00 | WINCHES, EMPTYING, COMPOST TUNNELOp. 18.12.08 - TC 0844531 | 50  |\n| ---------- | ---------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table......................Paul Mercer ..................Dated 13 March 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 grown beyond its original purpose; it does exactly what tariff concession orders are designed to do — grant duty relief for a specific class of goods."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicit (THE TABLE)","No cross-references to other legislation beyond naming the empowering Act (Customs Act 1901) and Tariff Act","Simple conditional logic: effective from fixed date, continues until revoked","Single goods description with specific tariff classification","Standard bureaucratic template format with minimal variation"],"plain_english_summary":"This Tariff Concession Order grants a reduced customs duty rate for emptying winches for compost tunnels imported into Australia, making that specific equipment cheaper for importers. It affects businesses in waste management, composting and agriculture that buy or import these winches.\n\nThe concession took effect on 18 December 2008 and remains in force until revoked, lowering import costs and encouraging investment in related industries."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order applies Schedule 4 Item 50 to the specified goods from 18.12.08 and remains effective until revoked. The text shows no alteration of scope from that original application; it is limited to the named goods and the specified Schedule 4 item."},"complexity_factors":["Single-product, single-item focus (one tariff code and one Schedule 4 item) reduces substantive complexity.","Effect depends on external instrument (Schedule 4, Part III, Item 50) — users must consult that text to know precise tariff treatment.","Legal references to multiple Customs Act provisions (s.269P; ss.269SC–269SD) create administrative/discretionary touchpoints.","Technical requirement for correct tariff classification (8428.90.00) and use of the TCO reference (TC 0844531) for claiming treatment.","Open-ended duration (in force until revoked) creates ongoing compliance/administration risk for stakeholders."],"plain_english_summary":"This Order declares that imported goods described as “WINCHES, EMPTYING, COMPOST TUNNEL” (tariff code 8428.90.00) are subject to Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 18 December 2008 (s.269P). Practically, importers claim the Schedule 4 tariff treatment using TCO TC 0844531, which alters import duty outcomes and therefore affects government revenue; the delegate may revoke the Order under ss.269SC–269SD. Compliance requires correct tariff classification and using the TCO reference."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0844531","history":"/api/acts/tariff-concession-order-0844531/history","analysis":"/api/acts/tariff-concession-order-0844531/analysis","conflicts":"/api/acts/tariff-concession-order-0844531/conflicts","importantCases":"/api/acts/tariff-concession-order-0844531/important-cases","documents":"/api/acts/tariff-concession-order-0844531/documents"}}