{"id":"F2009L03592","name":"Tariff Concession Order 0909326","slug":"tariff-concession-order-0909326","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":141370,"registerId":"commonwealth-F2009L03592-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0909326","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 19.03.09 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| 8438.80.00 | EXTRUDERS, TWIN SCREW, CEREALS AND/OR GRAINSOp. 19.03.09 - TC 0909326 | 50  |\n| ---------- | --------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.....................Damien Beaumont ...................Dated 29 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 specific tariff concession. It has not expanded beyond its original purpose of granting duty relief for a particular class of imported machinery."},"complexity_factors":["Single, specific goods description with clear classification code (8438.80.00)","No defined terms section — relies on external references to the Customs Act 1901 and Customs Tariff Act 1995","Simple two-column table format with minimal conditional logic","No nested exceptions or complex procedural requirements within the instrument itself","Cross-references to external legislation (Customs Act 1901, Customs Tariff Act 1995) but these are standard statutory references rather than complex internal navigation"],"plain_english_summary":"This Tariff Concession Order (0909326) lets twin‑screw extruders used for processing cereals or grains enter Australia at a reduced or zero customs duty. It directly benefits importers and food manufacturers by lowering equipment costs and is administered by the Australian Border Force. The concession took effect 19 March 2009 and remains in force until revoked or replaced."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order applies an existing Schedule 4 item (item 50) to a specifically described good; it does not itself amend the Customs Tariff Act. There is no text in the instrument indicating a change from an earlier stated scope or intent—it simply declares the specified goods are covered by the listed Schedule 4 item, effective 19 March 2009, until revoked under ss 269SC/269SD (as recorded in the Order)."},"complexity_factors":["Very narrow scope: single product type (twin‑screw extruders for cereals/grains) and a single tariff heading (8438.80.00).","Relies on cross‑reference to Schedule 4, item 50 of the Customs Tariff Act 1995 (requiring knowledge of that item’s terms to see exact concessions).","Made under section 269P of the Customs Act 1901 (delegated decision‑making).","Contains revocation pathways under sections 269SC and 269SD of the Customs Act 1901 (administrative termination risk).","Fixed effective date (19.03.09) but open‑ended duration until formal revocation.","Practical compliance complexity: importers must correctly classify goods and document entitlement to the concession for customs verification."],"plain_english_summary":"This Order declares that twin‑screw extruders for cereals and/or grains (Tariff classification 8438.80.00) are covered by item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. It takes effect from 19 March 2009 and continues until revoked under the Customs Act 1901. Mechanically, it changes how those specific imported machines are treated at the border: importers will rely on the Schedule 4 concession (affecting duty/conditions), the decision being made by a delegate of the Chief Executive Officer under section 269P."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0909326","history":"/api/acts/tariff-concession-order-0909326/history","analysis":"/api/acts/tariff-concession-order-0909326/analysis","conflicts":"/api/acts/tariff-concession-order-0909326/conflicts","importantCases":"/api/acts/tariff-concession-order-0909326/important-cases","documents":"/api/acts/tariff-concession-order-0909326/documents"}}