{"id":"F2010L01456","name":"Tariff Concession Order 0947932","slug":"tariff-concession-order-0947932","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84009,"registerId":"commonwealth-F2010L01456-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0947932","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 09.12.09 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| 8514.90.00 | PARTS, ELECTRIC SLAG CLEANING FURNACE, being load bearing andself supporting hot faced composite copper water cooledelements incorporating copper fingersOp. 09.12.09 - TC 0947932 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.Wendy Knowles........................Dated 26 February 2010 Delegate of the Chief Executive Officer |\n| ----------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The Order does not widen or narrow Schedule 4 generally; it applies an existing Part III Schedule 4 item (item 50) to the specifically described furnace parts, effective 09.12.09, and remains in force until revoked under ss.269SC or 269SD. The instrument therefore confirms tariff treatment for a narrow set of goods rather than changing the broader statutory scope."},"complexity_factors":["Legal cross‑reference: Order made under s.269P Customs Act 1901 and applies an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (requires checking two statutes).","Technical product description: narrowly‑worded, industry‑specific goods description (hot faced composite copper water‑cooled elements with copper fingers) increases classification precision and potential disputes over fit.","Tariff coding: attachment of HS-like code 8514.90.00 requires tariff classification practice to confirm scope.","Temporal and procedural detail: fixed commencement date (09.12.09) and continuance until revocation under ss.269SC/269SD introduces administrative review/revocation paths.","Delegated decisionmaking: made by a delegate (Wendy Knowles) rather than the CEO personally, creating reliance on administrative exercise of discretion."],"plain_english_summary":"This Tariff Concession Order (under section 269P of the Customs Act 1901) declares that a specific spare part for electric slag cleaning furnaces — “load bearing and self supporting hot faced composite copper water cooled elements incorporating copper fingers” (tariff classification 8514.90.00) — is a good to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 (item number 50) applies. It takes effect on 09.12.09 and continues until revoked under sections 269SC or 269SD. Importers of these parts and customs officers are the primary parties affected because the Order determines how those goods are treated under the Customs Tariff Act."},"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, narrow administrative instrument creating a specific tariff concession for a single category of goods. It has not expanded beyond its original purpose of granting duty relief for specific furnace parts."},"complexity_factors":["Single, highly specific product description with technical engineering terminology","No defined terms section — relies on external references to 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 declarative structure"],"plain_english_summary":"This document is a **Tariff Concession Order** — a legal instrument that gives certain imported goods a reduced or zero customs duty rate.\n\n**What it does:**\n- Declares that specific imported parts for electric slag cleaning furnaces qualify for a tariff concession (lower import tax) under Item 50 of Schedule 4 to the Customs Tariff Act 1995.\n- The goods covered are: **load-bearing, self-supporting, hot-faced composite copper water-cooled elements that incorporate copper fingers** (classified under customs code 8514.90.00).\n\n**Who it affects:**\n- **Importers** bringing these specific furnace parts into Australia — they pay less duty.\n- **Domestic manufacturers** of similar parts — they face competition from cheaper imports.\n\n**Why it matters:**\n- Reduces costs for Australian industries that use these furnace parts (typically mining or metal processing operations).\n- The concession took effect on **9 December 2009** and remains in force until revoked or a specified end date is reached."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0947932","history":"/api/acts/tariff-concession-order-0947932/history","analysis":"/api/acts/tariff-concession-order-0947932/analysis","conflicts":"/api/acts/tariff-concession-order-0947932/conflicts","importantCases":"/api/acts/tariff-concession-order-0947932/important-cases","documents":"/api/acts/tariff-concession-order-0947932/documents"}}