{"id":"F2010L00932","name":"Tariff Concession Order 0932607","slug":"tariff-concession-order-0932607","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":82960,"registerId":"commonwealth-F2010L00932-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0932607","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 02.09.09 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| 8419.89.90 | OIL HEATERS, PELLETISER, gas fired, including ALL of thefollowing:(a) maximum oil temperature NOT less than 260 degrees Celsius;(b) oil circulation pumps;(c) deaerator;(d) emergency oil cooler;(e) control panel;(f) air pre-heaterOp. 02.09.09 - TC 0932607 | 50  |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table..................David Mulcair ......................Dated 27 November 2009 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument itself does not indicate any change to an earlier scope; it formally applies Schedule 4 Part III item 50 to the specified goods as of 02.09.09 (see table, Column 1 and Column 2). Revocation or expiry is governed by ss269SC–269SD of the Customs Act 1901 or any date noted in Column 2; no alternative scope or amendment is set out in the text provided."},"complexity_factors":["Single, narrowly‑targeted concession covering one tariff classification (8419.89.90) — lowers breadth but increases importance of precise classification.","Detailed technical description requiring all listed components (a)–(f) and minimum oil temperature (260°C) creates interpretation and evidentiary burdens for importers and customs (Table, Column 1).","Legal cross‑references to Part III of Schedule 4 (Customs Tariff Act 1995) and item number 50 require mapping between instruments.","Administrative provenance under s269P (Customs Act 1901) means a delegate made the declaration, implicating administrative procedure and record‑keeping.","Revocation governed by ss269SC–269SD (Customs Act 1901) introduces executive discretion and ongoing compliance uncertainty.","Fixed commencement date (02.09.09) with no explicit calendar 'last date' in the Table may create practical questions about duration and retrospective application.","Benefit concentration — effects mainly on importers/manufacturers of the specified heater type, increasing incentives to classify product to match the description."],"plain_english_summary":"TCO 0932607 designates a specific class of gas‑fired oil heaters (pelletiser units meeting a minimum oil temperature and six listed components, classified at 8419.89.90) as goods to which Part III, Schedule 4 item 50 of the Customs Tariff Act 1995 applies. It takes effect 2 Sep 2009 and changes the tariff treatment of qualifying imports, so importers are directly affected.\nThe declaration is made under s269P of the Customs Act 1901 by a delegate of the CEO; the concession continues until revoked under ss269SC–269SD or a date, if any, in the Table."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order for a specific piece of industrial equipment. It matches the typical scope of such instruments — granting duty relief for a particular good where no equivalent Australian good is produced. No scope creep evident."},"complexity_factors":["Single, narrow product category (gas-fired oil heaters/pelletisers)","Only 6 specific technical specifications to determine eligibility","No cross-references to other legislation beyond the standard Customs Act and Tariff Act citations","No conditional exceptions or nested definitions","Document is 1 page with a simple table format","Standard administrative form language with minimal legal drafting complexity"],"plain_english_summary":"This Order grants a tariff concession (reduced/zero customs duty) for certain gas-fired oil heaters and pelletisers used in manufacturing, provided they meet specified technical features (high-temp oil, pumps, deaerator, emergency cooler, control panel, air pre-heater). It affects importers and Australian businesses buying this specialised equipment, lowering import costs; the concession took effect 2 September 2009 and continues until revoked or ended under the Customs Act 1901."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0932607","history":"/api/acts/tariff-concession-order-0932607/history","analysis":"/api/acts/tariff-concession-order-0932607/analysis","conflicts":"/api/acts/tariff-concession-order-0932607/conflicts","importantCases":"/api/acts/tariff-concession-order-0932607/important-cases","documents":"/api/acts/tariff-concession-order-0932607/documents"}}