{"id":"F2010L00876","name":"Tariff Concession Order 0928360","slug":"tariff-concession-order-0928360","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":82807,"registerId":"commonwealth-F2010L00876-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0928360","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, David Mulcair, 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 05.08.09 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| 8426.12.00 | STONE LIFTING AND TRANSPORTING AND INSTALLING MACHINES,including ALL of the following:(a) four wheel drives;(b) four wheel hydraulic power steering;(c) cable remote control box;(d) load capacity NOT greater than 1 600 kg;(e) drilling auger;(f) lift and lowering gantryOp. 05.08.09 - TC 0928360 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.................David Mulcair .......................Dated 30 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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a specific tariff concession. It remains tightly scoped to the particular goods described (stone lifting machines with specific technical characteristics) and does not expand beyond the original purpose of granting duty relief for that specific equipment category."},"complexity_factors":["Single table with only one goods entry","No defined terms section — all criteria listed explicitly in the description","No cross-referencing to other legislation beyond the standard citation of empowering provisions (Customs Act 1901, Customs Tariff Act 1995)","Simple conditional logic: goods must meet ALL listed criteria (a) through (f)","Document is 1 page with straightforward administrative format","Standard bureaucratic template language with minimal legal innovation"],"plain_english_summary":"This Tariff Concession Order lets importers of certain stone lifting and transporting machines pay reduced or zero customs duty, benefiting businesses in stone processing, construction, and quarrying that use this equipment. \n\nIt applies only to machines meeting the order’s detailed technical specifications (e.g., four-wheel drive, hydraulic steering, <1,600 kg, specific tariff classification) and has been in effect since 5 August 2009."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order establishes a tariff concession limited to the goods expressly described in Column 1 and linked to Schedule 4 Item 50, effective from 05.08.09. The text contains no amendment or narrowing of that scope; continuation is contingent on possible administrative revocation under ss.269SC/269SD."},"complexity_factors":["Narrow technical goods description in Column 1 (detailed features must be matched against imports).","Use of tariff classification 8426.12.00 requires correct HS coding by importers/customs brokers.","Legal mechanism: declaration made under s.269P of the Customs Act 1901 (delegate decision) and subject to revocation under ss.269SC/269SD, creating administrative discretion.","Cross-reference to Schedule 4 Item 50 (claiming a tariff concession requires administrative steps and record-keeping).","Fixed start date (05.08.09) and open-ended continuation until revocation — creates regulatory timing uncertainty for users.","Single-item Order format reduces statutory complexity but places burden on importers to demonstrate conformity with the Order’s exact description."],"plain_english_summary":"This Order declares that a specific type of stone lifting, transporting and installing machine (tariff heading 8426.12.00, described by features such as 4WD, hydraulic steering, remote control, ≤1,600 kg capacity, drilling auger and gantry) attracts the concession listed as Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 05.08.09.\n\nImporters can claim the Schedule 4 concession; the declaration is made by a delegate under s.269P of the Customs Act 1901 and may be revoked under ss.269SC/269SD. Compliance requires matching imported goods to the Order’s description."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0928360","history":"/api/acts/tariff-concession-order-0928360/history","analysis":"/api/acts/tariff-concession-order-0928360/analysis","conflicts":"/api/acts/tariff-concession-order-0928360/conflicts","importantCases":"/api/acts/tariff-concession-order-0928360/important-cases","documents":"/api/acts/tariff-concession-order-0928360/documents"}}