{"id":"F2010L01464","name":"Tariff Concession Order 0946743","slug":"tariff-concession-order-0946743","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84032,"registerId":"commonwealth-F2010L01464-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0946743","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Paul Mercer, 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 02.12.09 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| 8477.59.00 | CUTTING LINE, EXPANDED POLYSTYRENE BLOCK, programmable logiccontrolled, having ALL of the following:(a) heated oscillating wires;(b) conveyor;(c) cutting capacity:(i) length NOT less than 4 800 mm;(ii) width NOT less than 1 200 mm;(iii) height NOT less than 620 mmOp. 02.12.09 - TC 0946743 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.Paul Mercer..........................Dated 26 February 2010 Delegate of the Chief Executive Officer |\n| ----------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a single tariff concession. It has not expanded beyond its original purpose of granting duty relief for a specific category of imported machinery."},"complexity_factors":["Single, highly specific product description with measurable technical criteria (dimensions, features)","No defined terms section — all language is descriptive rather than legal-technical","No cross-references to other legislation beyond the standard empowering provision (Section 269P of the Customs Act 1901)","Simple binary structure: goods description + tariff item number","No conditional logic, exceptions, or nested provisions","Length: approximately 200 words of operative text"],"plain_english_summary":"This Tariff Concession Order lets certain expanded polystyrene block cutting machines enter Australia duty-free (or at a reduced rate) under Item 50 of Schedule 4 to the Customs Tariff Act 1995. It applies to programmable cutting lines used by importers and manufacturers in packaging, construction, and insulation when the machines meet the Order’s physical and functional specifications.\n\nEffective 2 December 2009, the concession lowers import costs by removing standard customs duties on these specific machines."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument confines its effect to the specifically described cutting machine and applies the named Schedule 4, Part III item from 02.12.09. The text contains no indication that the instrument expands or narrows scope beyond that stated description; any change to scope would require revocation or a new order under the same statutory provisions."},"complexity_factors":["Narrow, technical product description (multiple dimensional and functional minimums) requires precise matching at import to claim the concession","Cross-reference to Part III of Schedule 4 to the Customs Tariff Act 1995 — requires users to consult the tariff schedule to determine the actual rate/condition","Legal form and authority: made under s.269P of the Customs Act 1901 by a delegate of the CEO (administrative discretion in issuance and revocation)","Revocation mechanics reference (ss 269SC/269SD) creates ongoing administrative uncertainty about duration","Use of tariff classification code (8477.59.00) requires correct HS classification at time of import","Ambiguity in Column 2 entry (shows '50' and no explicit expiry date) may require administrative interpretation"],"plain_english_summary":"This order declares a specific programmable cutting machine for expanded polystyrene blocks (heated oscillating wires, conveyor, and minimum cutting dimensions) to be eligible for the concessional tariff treatment in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 2 December 2009. It therefore changes how customs duty is applied to that exact machine description. Importers of that machine stand to pay the concessional rate; customs officials apply the Schedule 4 item; the delegate can revoke the order under the cited Customs Act provisions."},"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-0946743","history":"/api/acts/tariff-concession-order-0946743/history","analysis":"/api/acts/tariff-concession-order-0946743/analysis","conflicts":"/api/acts/tariff-concession-order-0946743/conflicts","importantCases":"/api/acts/tariff-concession-order-0946743/important-cases","documents":"/api/acts/tariff-concession-order-0946743/documents"}}