{"id":"F2009L02496","name":"Tariff Concession Order 0902827","slug":"tariff-concession-order-0902827","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":79397,"registerId":"commonwealth-F2009L02496-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0902827","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 28.01.09 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| 8518.21.00 | SUBWOOFERS, having a diameter NOT greater than 20.5 cmOp. 28.01.09 - TC 0902827 | 50  |\n| ---------- | ------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.....Damien Beaumont......................Dated 24 April 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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order establishes a narrow tariff concession for a specified class of subwoofers (8518.21.00) effective from 28 January 2009 and continuing until revoked. The text contains no indications that the Order alters or narrows a prior instrument's scope; it sets the concession’s scope and duration without modifying other statutory definitions or broader tariff policy."},"complexity_factors":["Single, narrowly worded goods description (subwoofers with diameter not greater than 20.5 cm) — reduces scope and interpretive complexity (Table, Column 1).","Specific tariff classification provided (8518.21.00) — straightforward customs coding but requires accurate product measurement/classification (Table, Column 1).","Applies a Part III Schedule 4 item (Schedule 4 Item Number 50) — legal effect depends on external tariff schedule provisions rather than the Order itself (Table, Column 2).","Temporal rule: effective from 28.01.09 and continues until revoked — creates ongoing compliance monitoring for revocation risk (first paragraph; Table).","Delegated decision-making and revocation power referenced (made under s.269P; revocable under ss.269SC and 269SD of Customs Act 1901) — administrative discretion is limited but present (heading and final lines).","Low regulatory complexity but non-trivial operational tasks for importers: classification, measurement to the 20.5 cm limit, customs declaration and monitoring for revocation/expiry."],"plain_english_summary":"This Tariff Concession Order applies the Part III Schedule 4 item of the Customs Tariff Act 1995 to imports described as subwoofers with a diameter not greater than 20.5 cm, effective 28 January 2009 and continuing until revoked. It was made by a delegate under s.269P of the Customs Act 1901 and can be revoked under ss.269SC or 269SD. Importers, customs brokers and suppliers are directly affected because the Order changes the tariff treatment and therefore the customs reporting and commercial decisions (sourcing, pricing, classification)."},"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 made under the Customs Act 1901. It applies only to the specific goods described (small subwoofers) and operates within the established framework for granting duty concessions. There is no indication of scope creep beyond the original statutory purpose of allowing duty-free importation where no substantial local production exists."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicitly referenced (the tariff classification 8518.21.00)","No nested conditional logic — single straightforward condition (diameter ≤ 20.5 cm)","No cross-references to other legislation beyond standard citation of empowering provisions (Customs Act 1901, sections 269P, 269SC, 269SD)","Simple tabular format with only 2 columns and 1 row of substantive content","Standard administrative form with minimal legal drafting"],"plain_english_summary":"This order allows certain subwoofers (≤20.5 cm diameter) classified under tariff code 8518.21.00 to be imported into Australia free of customs duty. It affects importers and retailers, can lower prices for consumers, and increases competition for domestic manufacturers. The concession reflects a government finding that Australia does not competitively produce these small subwoofers, easing access to cheaper imported goods."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0902827","history":"/api/acts/tariff-concession-order-0902827/history","analysis":"/api/acts/tariff-concession-order-0902827/analysis","conflicts":"/api/acts/tariff-concession-order-0902827/conflicts","importantCases":"/api/acts/tariff-concession-order-0902827/important-cases","documents":"/api/acts/tariff-concession-order-0902827/documents"}}