{"id":"F2009L02927","name":"Tariff Concession Order 0904839","slug":"tariff-concession-order-0904839","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":80366,"registerId":"commonwealth-F2009L02927-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0904839","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 12.02.09 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| 8414.59.90 | FANS, HEAT PUMPOp. 12.02.09 - TC 0904839 | 50  |\n| ---------- | ---------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.....................Paul Mercer ...................Dated 08 May 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 tariff concession. It represents the original and sole purpose of the legislation — to grant a duty concession on specific goods. There is no evidence of scope creep or expansion beyond this narrow, specific function."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicit (the tariff classification 8414.59.90)","No cross-references to other legislation beyond the enabling Act section numbers","Simple tabular format with only 2 columns","No conditional logic or exceptions — straightforward declaration of concession","Single goods category covered"],"plain_english_summary":"This Tariff Concession Order lets certain fans and heat pumps (customs code 8414.59.90) be imported into Australia duty‑free, reducing costs for importers and businesses that use them. Effective 12 February 2009, it eases access to cheaper equipment for industries like construction and HVAC, while increasing competitive pressure on domestic manufacturers."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument itself sets a limited concession for specified goods (FANS, HEAT PUMP at 8414.59.90) to which Part III Schedule 4 item 50 applies and states its effective date and revocation mechanism. The text contains no indication that the scope departs from that designation or from the stated legal basis (s269P; ss269SC/269SD)."},"complexity_factors":["Narrow product-specific scope: single tariff line 8414.59.90 (Table, Column 1).","Legal basis is a straightforward delegate declaration under s269P of the Customs Act 1901 (opening paragraph).","Application point: ties to Part III of Schedule 4 to the Customs Tariff Act 1995, item 50 (opening paragraph; Table, Column 2).","Temporal mechanism: operative from 12.02.09 and continuing until revocation or a specified date (opening paragraph; Table).","Revocation route creates administrative uncertainty: revocable under ss269SC or 269SD (opening paragraph).","Low interpretive complexity but operational compliance needed: accurate tariff classification and monitoring by importers (Table).","Signed by a delegate (Paul Mercer) — administrative execution rather than legislative change (footer, dated 08 May 2009)."],"plain_english_summary":"This Tariff Concession Order applies item 50 in Part III of Schedule 4 of the Customs Tariff Act 1995 to goods described as “FANS, HEAT PUMP” classified at tariff code 8414.59.90, effective 12 February 2009 (Tariff Concession Order 0904839; s269P). The concession remains until revoked under sections 269SC or 269SD or until any date specified in the Table.\n\nImporters of these heat-pump fans stand to pay the Schedule 4 tariff treatment; the Australian Government forgoes the associated tariff revenue. Importers must ensure correct classification and monitor possible revocation (s269SC/s269SD)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0904839","history":"/api/acts/tariff-concession-order-0904839/history","analysis":"/api/acts/tariff-concession-order-0904839/analysis","conflicts":"/api/acts/tariff-concession-order-0904839/conflicts","importantCases":"/api/acts/tariff-concession-order-0904839/important-cases","documents":"/api/acts/tariff-concession-order-0904839/documents"}}