{"id":"F2010L01167","name":"Tariff Concession Order 0939202","slug":"tariff-concession-order-0939202","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":83477,"registerId":"commonwealth-F2010L01167-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0939202","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 19.10.09 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| 8438.40.00 | TURNING AND/OR LOADING AND/OR UNLOADING MACHINES, MALTGERMINATOROp. 19.10.09 - TC 0939202 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.....................David Mulcair ...................Dated 08 January 2010 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order does not change the underlying Schedule or create a new tariff item; it applies an existing Schedule 4 Item (No. 50) to the specified goods at tariff heading 8438.40.00 from 19.10.2009. It is therefore an application of concession scope to a named product rather than a change to the tariff framework; revocation remains available under ss.269SC–269SD."},"complexity_factors":["Single-item, product-specific concession tied to tariff heading 8438.40.00 (limited scope)","Relies on cross-reference to Part III, Schedule 4, Item 50 of the Customs Tariff Act 1995 (requires checking that schedule to know exact concession)","Made under s.269P with revocation powers under ss.269SC and 269SD — administrative discretion to revoke","Product description includes a specialised term ('MALTGERMINATOR') that may require technical interpretation for classification","No explicit expiry date listed (open-ended until revoked), creating ongoing compliance monitoring","Operational compliance burden on importers and customs to verify classification and entitlement"],"plain_english_summary":"This Order applies item 50 of Part III of Schedule 4 of the Customs Tariff Act 1995 to goods classed at tariff heading 8438.40.00 — described as “turning and/or loading and/or unloading machines, MALTGERMINATOR” — effective 19 October 2009. Mechanically, it changes the customs duty treatment for imports of that specific machine. Importers pay less (or different) duty as a result; the decision was made by a delegate under section 269P and can be revoked under ss.269SC–269SD, requiring correct tariff classification and supporting documentation."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order of the type routinely made under the Customs Act. It applies only to the specific goods described (malt germination machinery) and does not represent scope creep from the original legislative intent of the tariff concession system."},"complexity_factors":["Single, specific concession covering one tariff classification (8438.40.00) and one type of machinery","No defined terms section — relies on external references to the Customs Act 1901 and Customs Tariff Act 1995","Simple two-column table format with minimal conditional logic","No nested exceptions or complex procedural requirements","Short document (1 page) with straightforward operative mechanism"],"plain_english_summary":"This Tariff Concession Order grants reduced (or zero) customs duty under Item 50, Schedule 4 of the Customs Tariff Act 1995 for specific turning/loading/unloading machines used as malt germinators (CTC 8438.40.00). It cuts import costs for brewers/maltsters and affects importers and customs processing, operative from 19 October 2009."},"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-0939202","history":"/api/acts/tariff-concession-order-0939202/history","analysis":"/api/acts/tariff-concession-order-0939202/analysis","conflicts":"/api/acts/tariff-concession-order-0939202/conflicts","importantCases":"/api/acts/tariff-concession-order-0939202/important-cases","documents":"/api/acts/tariff-concession-order-0939202/documents"}}