{"id":"F2010L00228","name":"Tariff Concession Order 0916494","slug":"tariff-concession-order-0916494","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":123069,"registerId":"commonwealth-F2010L00228-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0916494","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 14.05.09 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| 6307.90.99 | BACKRESTS, KAYAKOp. 14.05.09 - TC 0916494 | 50  |\n| ---------- | ----------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table................Damien Beaumont.......................Dated 31 July 2009 Delegate of the Chief Executive Officer |\n| ----------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The Order changes tariff coverage by declaring that Schedule 4 Item 50 applies to kayak backrests classified at 6307.90.99 from 14 May 2009, thereby altering their customs duty treatment. It does not amend the text of Schedule 4 but extends that item's application to the listed goods until revoked under ss269SC/269SD of the Customs Act 1901."},"complexity_factors":["Very narrow product scope — single commodity: \"BACKRESTS, KAYAK\" (tariff heading 6307.90.99).","Normative effect by cross-reference — applies an existing relief item (Part III, Schedule 4, Item 50) rather than creating new substantive law.","Statutory authority and revocation mechanics are technical: made under Customs Act 1901 s269P and revocable under ss269SC/269SD.","Operational compliance requires correct classification by importers and reliance on the Order for duty treatment.","Administrative discretion — delegate of CEO issued the Order (dated 31 July 2009) and revocation is an administrative process.","Fixed effective date (14.05.09) and indefinite duration until formal revocation introduce monitoring requirements for traders."],"plain_english_summary":"This Order declares that kayak backrests classified under tariff 6307.90.99 are goods to which Item 50 in Part III of Schedule 4 of the Customs Tariff Act 1995 applies, effective 14 May 2009. It changes the customs duty treatment of those imported goods. Made under s269P of the Customs Act 1901 and revocable under ss269SC/269SD, the Order benefits importers by altering duty liability and requires correct tariff classification and monitoring for possible administrative revocation."},"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 of the type routinely issued under the Customs Act. It applies to a single, specific product (kayak backrests) and does not represent any expansion beyond the original legislative purpose of granting duty concessions for particular goods."},"complexity_factors":["Single, specific product category (kayak backrests) with one customs classification code","No defined terms section — relies entirely 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 procedural requirements within the instrument itself","Extremely short — effectively one page with standard boilerplate administrative language"],"plain_english_summary":"This Order grants kayak backrests (customs code 6307.90.99) a reduced/zero tariff under Item 50 of Schedule 4 to the Customs Tariff Act 1995, letting importers bring them into Australia without the standard duty and reducing cost. \n\nIt affects importers, retailers, buyers and competing local makers; issued by Damien Beaumont, effective 14 May 2009 and in force until revoked."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0916494","history":"/api/acts/tariff-concession-order-0916494/history","analysis":"/api/acts/tariff-concession-order-0916494/analysis","conflicts":"/api/acts/tariff-concession-order-0916494/conflicts","importantCases":"/api/acts/tariff-concession-order-0916494/important-cases","documents":"/api/acts/tariff-concession-order-0916494/documents"}}