{"id":"F2009L04476","name":"Tariff Concession Order 0914746","slug":"tariff-concession-order-0914746","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":82296,"registerId":"commonwealth-F2009L04476-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0914746","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 04.05.09 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| 8405.90.00 | PARTS, HYDROGEN GENERATOR, being reformer columnsOp. 04.05.09 - TC 0914746 | 50  |\n| ---------- | -------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...................Paul Mercer .....................Dated 24 July 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 order covering a specific type of industrial equipment part. It matches the original intent of the Customs Act provisions — to grant duty exemptions for specific goods where no local manufacturer exists. No scope creep is evident."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicit (the tariff classification 8405.90.00)","No nested conditional logic or cross-references beyond basic statutory citations","Simple tabular format with only 2 columns of substantive content","Straightforward administrative declaration with no exceptions or sub-clauses"],"plain_english_summary":"This Tariff Concession Order removes the customs tariff on reformer columns — parts for hydrogen generators — (tariff code 8405.90.00), letting importers bring them into Australia duty-free. It took effect 4 May 2009.\n\nThe concession helps industries using hydrogen technology by lowering input costs, but increases competition for any local manufacturers. It was made under the Customs Act and can be revoked if domestic circumstances change."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order itself specifies the goods and applies Schedule 4 Item 50 as its operative effect; there is no indication within the text that the scope was altered from the instrument’s declared purpose. It takes effect 04.05.09 and continues until revoked under ss.269SC or 269SD (as stated in the instrument)."},"complexity_factors":["Very narrow subject-matter: single product description (reformer columns) and single tariff classification (8405.90.00) in Column 1.","Cross-reference to Schedule 4 Item 50 determines tariff effect rather than the Order itself specifying rates or exemptions (Table, Column 2).","Delegated administrative decision-making under s.269P (statement in instrument) concentrates discretion in a delegate rather than explicit parliamentary instrument text.","Temporal mechanics: effective date given (04.05.09) and continuation until revocation under ss.269SC/269SD — administrative revocation mechanism adds operational dependency on those provisions.","Minimal descriptive detail increases reliance on external classification practice and customs administration for implementation and compliance (risk of classification disputes).","Low drafting complexity but operational reliance on accurate HS-code application and Schedule 4 interpretation increases practical compliance tasks for importers."],"plain_english_summary":"This Tariff Concession Order (TCO 0914746) designates “parts, hydrogen generator, being reformer columns” classified at 8405.90.00 as goods to which Schedule 4 Item 50 of the Customs Tariff Act 1995 applies, altering their tariff treatment on import and taking effect from 4 May 2009. The declaration is made by a delegate under s.269P of the Customs Act 1901 and remains in force until revoked under ss.269SC or 269SD. Importers of the specified parts bear the compliance and tariff consequences; correct classification (8405.90.00) determines treatment."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0914746","history":"/api/acts/tariff-concession-order-0914746/history","analysis":"/api/acts/tariff-concession-order-0914746/analysis","conflicts":"/api/acts/tariff-concession-order-0914746/conflicts","importantCases":"/api/acts/tariff-concession-order-0914746/important-cases","documents":"/api/acts/tariff-concession-order-0914746/documents"}}