{"id":"F2010L00499","name":"Tariff Concession Order 0927435","slug":"tariff-concession-order-0927435","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":123594,"registerId":"commonwealth-F2010L00499-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0927435","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 30.07.09 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| 8404.10.00 | ASH HANDLING SYSTEM, STEAM GENERATION BOILER, comprising ALL ofthe following:(a) mechanical seal;(b) bottom ash hopper;(c) bottom ash hopper hydraulic doors;(d) dry ash conveyor;(e) ash crushers;(f) buffer bin;(g) vibratory feeder;(h) sluiceway dischargerOp. 30.07.09 - TC 0927435 | 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":"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 single specific type of industrial equipment. It matches the original intent of the tariff concession system — to grant duty relief for specific goods where no local equivalent is manufactured."},"complexity_factors":["Single, highly specific product description (ash handling system with 8 listed components)","No defined terms section — all language is technical but self-explanatory","No conditional logic or nested exceptions","Single cross-reference to Customs Act 1901 and Customs Tariff Act 1995 (standard boilerplate)","Document is 1 page with a simple two-column table format","Operative mechanism is straightforward: goods listed = concession applies"],"plain_english_summary":"This Tariff Concession Order removes or reduces customs duty on ash handling systems for steam-generation boilers, allowing those industrial machines to be imported into Australia more cheaply. \n\nIt mainly affects importers (who save on taxes), Australian manufacturers (who lose tariff protection), and power/industrial users (who can buy cheaper equipment). It was made on 30 July 2009 and remains active until amended or revoked."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not alter the underlying tariff legislation; it applies an existing Schedule 4 item (item 50) to a narrowly described product. Mechanically it assigns tariff treatment to those goods from 30 July 2009 until revoked, rather than changing the statutory scope of the Customs Tariff Act (see the Table, Columns 1–2 and s.269P)."},"complexity_factors":["Narrow, technical product description in Column 1 requiring factual matching to imported goods.","Cross-reference to Part III of Schedule 4 (Column 2) — users must consult the external schedule to see the actual tariff concession.","Legal authority and revocation mechanics cited (s.269P; revocation under ss.269SC and 269SD) introduce administrative discretion.","Fixed commencement date (30.07.09) with potentially open-ended duration until formal revocation.","Use of tariff classification code 8404.10.00 requires tariff interpretation expertise.","Single-delegate execution (administrative procedural reliance on the CEO delegate)."],"plain_english_summary":"Declares a specific ash-handling system (listed components) classified at tariff heading 8404.10.00 to be treated under item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 30 July 2009. Importers of that equipment are directly affected because the Order fixes tariff treatment (and so influences duties, import documentation and sourcing); the declaration was made under s.269P by a delegate and continues until revoked under ss.269SC–269SD."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0927435","history":"/api/acts/tariff-concession-order-0927435/history","analysis":"/api/acts/tariff-concession-order-0927435/analysis","conflicts":"/api/acts/tariff-concession-order-0927435/conflicts","importantCases":"/api/acts/tariff-concession-order-0927435/important-cases","documents":"/api/acts/tariff-concession-order-0927435/documents"}}