{"id":"F2010L01406","name":"Tariff Concession Order 0938247","slug":"tariff-concession-order-0938247","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":83900,"registerId":"commonwealth-F2010L01406-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0938247","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Wendy Knowles, 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 12.10.09 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| 8528.71.10 | VIDEO RECORDERS, DIGITAL, having ALL of the following:(a) television signal receiver AND decoder;(b) personal video recorder;(c) built-in hard drive;(d) portable hard disc;(e) USB recordingOp. 12.10.09 - TC 0938247 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 2 Page of the above Table...Wendy Knowles........................Dated 04 January 2010 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------ |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order applies an existing Schedule 4 tariff item to a narrowly described class of digital video recorders; the instrument itself does not expand or narrow scope beyond the stated tariff classification and product features. Determining the practical change in duties requires cross‑reference to Schedule 4, item 50 and the Customs Act revocation provisions (s269P; ss269SC–269SD)."},"complexity_factors":["Relies on precise tariff classification (HS code 8528.71.10) and a technical product description (features (a)–(e)).","Primary legal effect is by cross‑reference to Part III, item 50 of Schedule 4—practical impact requires consulting that external schedule.","Delegated statutory mechanism invoked (s269P of the Customs Act 1901) with revocation governed by ss269SC–269SD, so understanding lifecycle requires reading multiple provisions.","Administrative discretion in application and revocation rests with customs/delegate (delegate named in instrument).","Sparse standalone text: interpreting scope and compliance obligations depends on other instruments and tariff schedules."],"plain_english_summary":"Declares a tariff concession for specified digital video recorders (HS 8528.71.10) by applying Part III, item 50 of Schedule 4 to the Customs Tariff Act 1995 (under s269P of the Customs Act 1901). Effective 12 Oct 2009 until revoked under ss269SC–269SD or a specified date, it alters the import duty treatment for those devices: importers are the immediate subjects of the change and the customs administration decides application and revocation. Check Schedule 4, item 50 to see the precise tariff outcome."},"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, narrow tariff concession order that matches its original purpose exactly — to grant duty-free status to a specific category of digital video recorders. There is no evidence of scope creep; it does precisely what tariff concession orders are designed to do."},"complexity_factors":["Very short document (2 pages, only 1 substantive page shown)","Single defined term in the table (the specific goods description)","No nested conditional logic — simple 'ALL of the following' test with 5 clear criteria","Minimal cross-referencing (only references to standard Customs Act sections 269P, 269SC, 269SD and Customs Tariff Act Schedule 4)","Straightforward administrative format with clear columns and effective dates"],"plain_english_summary":"Provides a tariff concession allowing certain digital video recorders meeting specified technical features to be imported into Australia duty‑free. It affects importers (and their customers) and increases competition for local manufacturers; it took effect 12 October 2009 and is made under the Customs Act 1901 (tariff classification 8528.71.10, Schedule 4 Item 50)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0938247","history":"/api/acts/tariff-concession-order-0938247/history","analysis":"/api/acts/tariff-concession-order-0938247/analysis","conflicts":"/api/acts/tariff-concession-order-0938247/conflicts","importantCases":"/api/acts/tariff-concession-order-0938247/important-cases","documents":"/api/acts/tariff-concession-order-0938247/documents"}}