{"id":"F2010L02696","name":"Tariff Concession Order 0946754","slug":"tariff-concession-order-0946754","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84648,"registerId":"commonwealth-F2010L02696-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0946754","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| 8465.93.00 | POLISHING AND/OR BUFFING MACHINES, WOOD, programmable logiccontrolledOp. 02.12.09 - TC 0946754 | 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":{"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a tariff concession for specific goods. It represents the original and sole purpose of the document — to grant duty relief for particular imported machinery. There is no evidence of scope creep or expansion beyond this narrow, specific function."},"complexity_factors":["Single, narrow scope: applies only to one specific type of goods (wood polishing/buffing machines with programmable logic control)","Minimal conditional logic: no exceptions, exemptions, or nested provisions","Only 2 operative sections: the declaration and the table of goods","No defined terms section — relies on external tariff classification system","Short document: 1 page with straightforward tabular format","Heavy reliance on external legislation (Customs Act 1901 and Customs Tariff Act 1995) for legal effect, but does not create complex internal cross-referencing"],"plain_english_summary":"This Tariff Concession Order lets programmable logic-controlled wood polishing and buffing machines (tariff code 8465.93.00) enter Australia with reduced or zero customs duty.  \n\nIt affects importers and Australian businesses buying these machines by lowering import costs, helping manufacturers upgrade equipment; the concession has been in effect since 2 December 2009 until formally cancelled or replaced."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order grants the Schedule 4 concession to the specified goods from 2 December 2009 until revoked; it does not alter the underlying Customs Tariff Act or add new tariff items, only applies an existing Schedule 4 item to these goods."},"complexity_factors":["Narrow scope: single tariff classification (8465.93.00) and single Schedule 4 item (50)","Relies on cross‑reference to Schedule 4 of the Customs Tariff Act 1995 for precise duty treatment","Made by statutory delegation (s.269P of the Customs Act 1901) with specific revocation routes (ss.269SC and 269SD)","Short, technical product description creates potential for classification disputes and compliance checks","Administrative burden concentrated on importers and Customs to correctly classify goods and apply the concession"],"plain_english_summary":"This Tariff Concession Order applies Schedule 4, item 50 of the Customs Tariff Act 1995 to programmable logic‑controlled polishing and/or buffing machines for wood (tariff 8465.93.00), effective 2 December 2009, made under s.269P of the Customs Act 1901. It affects importers of those machines (who receive the Schedule 4 concession) and is applied or revoked by Customs (delegate under ss.269P, 269SC–269SD). The order is narrowly targeted and administratively simple but depends on correct tariff classification and checking Schedule 4 for exact duty effects."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0946754","history":"/api/acts/tariff-concession-order-0946754/history","analysis":"/api/acts/tariff-concession-order-0946754/analysis","conflicts":"/api/acts/tariff-concession-order-0946754/conflicts","importantCases":"/api/acts/tariff-concession-order-0946754/important-cases","documents":"/api/acts/tariff-concession-order-0946754/documents"}}