{"id":"F2010L00487","name":"Tariff Concession Order 0927028","slug":"tariff-concession-order-0927028","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":123560,"registerId":"commonwealth-F2010L00487-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0927028","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 28.07.09 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| 8483.90.00 | PARTS, TRANSMISSION, EARTH MOVER AND/OR EXCAVATOR, being ANY ofthe following:(a) carriers;(b) housings;(c) shafts;(d) deflectors;(e) retaining rings;(f) covers;(g) gears;(h) plates;(i) casings;(j) spindles;(k) sprockets;(l) plugs;(m) supports;(n) drums;(o) spacers;(p) pins;(q) cartridges;(r) shims;(s) retainersOp. 28.07.09 - TC 0927028 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table..................Paul Mercer ......................Dated 16 October 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 of the type routinely made under the Customs Act. It has not expanded beyond its original purpose of granting concessional treatment to specific earth mover/excavator parts."},"complexity_factors":["Single, narrow scope covering only one tariff classification (8483.90.00) and one Schedule 4 item","Straightforward tabular format with only two columns of operative content","No defined terms section or interpretation provisions","No cross-references to other legislation beyond the empowering provision (Section 269P)","Simple conditional logic: goods must match the specific description to qualify","No exceptions, exemptions, or nested conditions","Total length: approximately 1 page with minimal procedural text"],"plain_english_summary":"This Tariff Concession Order allows specified earth mover and excavator transmission parts to be imported into Australia under Schedule 4, Item 50 of the Customs Tariff Act 1995, typically receiving duty-free or concessional treatment. It affects importers and businesses in construction, mining and heavy equipment who rely on these parts, reducing import costs and boosting competitiveness. The concession began on 28 July 2009 and is made under section 269P of the Customs Act 1901."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument, on its face, creates a tariff concession for the listed transmission parts and specifies an effective date (28.07.09) and revocation routes (s269SC/s269SD). The text contains no evidence that the scope was altered from a prior version; scope is limited to the goods described in Column 1 and the application of Schedule 4 item 50 as stated."},"complexity_factors":["Statutory cross‑references: relies on s269P of the Customs Act 1901 and Part III of Schedule 4 to the Customs Tariff Act 1995 (source text).","Tariff classification: uses a specific tariff heading (8483.90.00) that requires correct tariff coding by importers.","Broad descriptive list: Column 1 lists many component types and uses the phrase 'being ANY of the following', creating room for interpretive issues at the margins.","Administrative mechanics: decision made by a customs delegate (Paul Mercer); operation depends on revocation mechanisms in s269SC/s269SD (source text).","Expiry/ambiguity: order takes effect from a stated date but relies on a Column 2 entry and revocation to end—Column 2 here shows '50' (an item number) rather than an explicit date, which may cause practical questions."],"plain_english_summary":"This Order declares that specified earth‑mover and excavator transmission parts (tariff heading 8483.90.00) are covered by item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, altering their tariff treatment. It takes effect 28 July 2009 and continues until revoked under s269SC or s269SD or any expiry shown in the Table (s269P).\n\nA customs delegate (Paul Mercer) made the declaration; importers must classify the listed parts correctly to rely on the Schedule 4 concession and will face different tariff outcomes, with compliance governed by the cited Customs Act provisions."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0927028","history":"/api/acts/tariff-concession-order-0927028/history","analysis":"/api/acts/tariff-concession-order-0927028/analysis","conflicts":"/api/acts/tariff-concession-order-0927028/conflicts","importantCases":"/api/acts/tariff-concession-order-0927028/important-cases","documents":"/api/acts/tariff-concession-order-0927028/documents"}}