{"id":"F2009L03880","name":"Tariff Concession Order 0910926","slug":"tariff-concession-order-0910926","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":81176,"registerId":"commonwealth-F2009L03880-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0910926","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 31.03.09 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| 8438.10.90 | BREAD MAKE UP LINE, having ALL of the following:(a) capacity NOT less than 10 000 loaves per hour;(b) divider hoppers;(c) dividers;(d) rounders;(e) intermediate proofer;(f) moulders;(g) access platforms;(h) transfer conveyorsOp. 31.03.09 - TC 0910926 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.....................Paul Mercer ...................Dated 19 June 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, narrow tariff concession instrument covering a single category of industrial bakery equipment. It reflects the original intended purpose of Section 269P of the Customs Act 1901 — to grant specific duty concessions for particular goods. No scope creep is evident."},"complexity_factors":["Single, highly specific product description with enumerated components (8 mandatory features)","No cross-references to other legislation beyond basic citation of empowering Act","Simple tabular format with only two columns of operative content","No conditional logic, exceptions, or defined terms section","Extremely short document (approximately 200 words of substantive content)","Standard administrative form/template structure"],"plain_english_summary":"This Tariff Concession Order lets specified large-scale industrial bread-making lines be imported into Australia at a reduced or zero customs duty. It covers complete production lines meeting the Order’s component requirements and has been in force since 31 March 2009.\n\nIt lowers acquisition costs for commercial bakeries that buy such equipment from overseas, while increasing competitive pressure on Australian manufacturers of similar machinery."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The Order makes the listed bread-making machinery subject to Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995 effective 31.03.09 (see Table, Column 2). Mechanically, that changes the tariff treatment applicable to imports of that specific machinery from that date and keeps the concession in force until revoked under ss.269SC or 269SD of the Customs Act 1901 (instrument header and revocation clause)."},"complexity_factors":["Narrow product description with technical thresholds (e.g. capacity ≥ 10,000 loaves/hour and listed components) — creates precise but limited classification issues (Table, Column 1).","Single tariff classification cited (8438.10.90) — reduces breadth of application.","Direct statutory authority and administrative route: made under s.269P of the Customs Act 1901 by a delegate (text header and signature), with revocation provided by ss.269SC/269SD — straightforward legal mechanism.","Temporal effect mechanics are simple: effective date 31.03.09 and continues until revoked or an end date is specified (Table, Column 2).","Interaction with Schedule 4 (Item 50, Customs Tariff Act 1995) determines tariff consequences — requires mapping concession to existing tariff law but no complex multi-part amendments."],"plain_english_summary":"This Tariff Concession Order (effective 31 March 2009) applies Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995 to a specified industrial “bread make up line” (tariff classification 8438.10.90). The order, made under s.269P of the Customs Act 1901 by a delegate of the CEO (Paul Mercer), means importers of that machine are treated under the Schedule 4 concession while the order stands. The concession alters import duty treatment and so affects import costs and sourcing incentives (revocation under ss.269SC/269SD)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0910926","history":"/api/acts/tariff-concession-order-0910926/history","analysis":"/api/acts/tariff-concession-order-0910926/analysis","conflicts":"/api/acts/tariff-concession-order-0910926/conflicts","importantCases":"/api/acts/tariff-concession-order-0910926/important-cases","documents":"/api/acts/tariff-concession-order-0910926/documents"}}