{"id":"F2010L00498","name":"Tariff Concession Order 0927089","slug":"tariff-concession-order-0927089","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":123593,"registerId":"commonwealth-F2010L00498-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0927089","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Michael Perry, 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| 8477.90.00 | PLASTIC PACKAGING POUCH MAKING MACHINE EXTENSION ASSEMBLIES,including ALL of the following:(a) hole and shape punches;(b) plastic sheet folders;(c) sealing and cooling bars;(d) sealing and cooling dies;(e) trim windersOp. 28.07.09 - TC 0927089 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.....................Michael Perry ...................Dated 23 October 2009 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order applies an existing Part III Schedule 4 tariff item to a specific set of goods; it does not amend the Customs Tariff Act or Schedule 4 itself. The instrument designates the listed goods as subject to Item 50 (see table entry) and sets an effective date (28.07.09), while leaving revocation mechanics to ss269SC–269SD of the Customs Act 1901."},"complexity_factors":["Single, narrowly‑worded table entry specifying a tariff classification (8477.90.00) and a Schedule 4 item (Item 50)","Legal reliance on multiple statutory provisions (s269P for making; ss269SC–269SD for revocation)","Technical customs terminology and tariff classification coding that requires specialist knowledge to interpret","Administrative discretion concentrated in a delegate of the Chief Executive Officer (document signed by delegate)","Limited temporal element (effective date stated) but no explicit end date in the instrument"],"plain_english_summary":"This Tariff Concession Order (TCO 0927089) declares that specified \"plastic packaging pouch making machine extension assemblies\" (tariff classification 8477.90.00) are goods to which Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995 applies. It was made under s269P of the Customs Act 1901, takes effect from 28 July 2009 and continues until revoked under ss269SC–269SD. Importers of the listed machine parts are directly affected because the Schedule 4 tariff treatment named in the Order will apply to their imports, influencing import costs and sourcing choices."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a single tariff concession. It has not expanded beyond its original purpose of granting duty relief for specific plastic packaging machinery parts."},"complexity_factors":["Single, narrow product description with five specific component requirements","No defined terms section — all language is descriptive rather than technical-legal","No cross-references to other legislation beyond basic citation of empowering provisions (Customs Act 1901, Customs Tariff Act 1995)","Simple two-column table format with straightforward operative date","No conditional logic, exceptions, or nested provisions"],"plain_english_summary":"This Tariff Concession Order lets certain \"plastic packaging pouch making machine\" extension assemblies be imported into Australia at a reduced or zero customs duty. The concession applies only to assemblies that include the five specified components and are classified under tariff item 8477.90.00.\n\nIt cuts costs for importers of flexible-packaging machinery, affects competing Australian manufacturers, and has been in effect since 28 July 2009 until revoked or ended."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0927089","history":"/api/acts/tariff-concession-order-0927089/history","analysis":"/api/acts/tariff-concession-order-0927089/analysis","conflicts":"/api/acts/tariff-concession-order-0927089/conflicts","importantCases":"/api/acts/tariff-concession-order-0927089/important-cases","documents":"/api/acts/tariff-concession-order-0927089/documents"}}