{"id":"F2010L01400","name":"Tariff Concession Order 0938988","slug":"tariff-concession-order-0938988","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":83894,"registerId":"commonwealth-F2010L01400-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0938988","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 16.10.09 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| 8418.99.00 | LIQUID RECEIVER TANKS, REFRIGERATION SYSTEM, having inlet andoutlet connectorsOp. 16.10.09 - TC 0938988 | 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":2,"scope_assessment":{"changed":false,"description":"The instrument applies an existing Schedule 4 tariff concession to a specified tariff line from 16 October 2009 until revoked; the text shows no alteration of the concession's substantive scope beyond identifying the goods and the applicable Schedule 4 item (THE TABLE, first paragraph)."},"complexity_factors":["Relies on cross-reference to s269P of the Customs Act 1901 to create the concession (source line: header).","Applies a Schedule 4 item in the Customs Tariff Act 1995 (Schedule 4 item 50) rather than setting explicit tariff rates in the instrument (THE TABLE, COLUMN 2).","Uses a tariff classification code (8418.99.00) and brief goods description ('LIQUID RECEIVER TANKS, REFRIGERATION SYSTEM, having inlet and outlet connectors') which may require tariff-specialist interpretation for scope (THE TABLE, COLUMN 1).","Duration left open-ended: effective from 16.10.09 and continues until revoked under ss269SC or 269SD, creating administrative discretion over termination (first paragraph; revocation references).","Administrative detail is concise and formulaic — low legislative complexity but operational reliance on customs classification and delegate action (instrument signing block)."],"plain_english_summary":"This Order, made under s269P of the Customs Act 1901, applies Schedule 4 item 50 of the Customs Tariff Act 1995 to specified refrigeration 'liquid receiver tanks' (tariff classification 8418.99.00). It takes effect from 16 October 2009 and continues until revoked under ss269SC or 269SD. Importers and dealers of the listed refrigeration parts see their tariff treatment changed; the delegate named in the instrument (Wendy Knowles) is the official who applies and may end the concession."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument operating exactly as intended under the Customs Act 1901. TCOs are designed to be narrow, specific instruments granting tariff concessions for particular goods. This order covers precisely one type of good (liquid receiver tanks for refrigeration) and does not expand beyond the original statutory purpose of the TCO scheme."},"complexity_factors":["Very short document (2 pages, only 1 substantive entry in the table)","Only 1 defined term implicitly used (the goods description)","No cross-references to other legislation beyond the enabling section (s 269P) and revocation sections (ss 269SC, 269SD)","Simple tabular format with only 2 columns of operative content","No conditional logic or exceptions — straightforward declaration that specific goods attract a specific tariff concession","Standard template language used for all TCOs"],"plain_english_summary":"A Tariff Concession Order allows certain imported goods to enter Australia duty-free; this order covers liquid receiver tanks with inlet and outlet connectors used in refrigeration (tariff classification 8418.99.00). It took effect 16 October 2009 and was issued by Wendy Knowles as a delegate of the Chief Executive Officer of Customs.\n\nThe order benefits importers of refrigeration parts by reducing costs and is granted administratively under the Customs Act when equivalent domestic manufacture is absent, helping keep equipment prices down."},"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-0938988","history":"/api/acts/tariff-concession-order-0938988/history","analysis":"/api/acts/tariff-concession-order-0938988/analysis","conflicts":"/api/acts/tariff-concession-order-0938988/conflicts","importantCases":"/api/acts/tariff-concession-order-0938988/important-cases","documents":"/api/acts/tariff-concession-order-0938988/documents"}}