{"id":"F2010L02702","name":"Tariff Concession Order 0950589","slug":"tariff-concession-order-0950589","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84658,"registerId":"commonwealth-F2010L02702-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0950589","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 31.12.09 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| 8438.20.00 | REFINER MACHINES, CHOCOLATE, programmable logic controlled,having BOTH of the following:(a) output NOT less than 450 kg/h and NOT greater than950 kg/h;(b) five rollsOp. 31.12.09 - TC 0950589 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.David Mulcair........................Dated 26 March 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, narrow Tariff Concession Order of the type routinely issued under the Customs Act 1901. It applies to a single, highly specific category of goods (chocolate refining machines with precise technical specifications). There is no indication of scope creep; the document serves exactly its intended purpose of granting a duty concession for a specific manufactured good."},"complexity_factors":["Single, highly specific goods description with measurable technical criteria (output range, roll count, control type)","No defined terms section — relies on standard Customs Tariff nomenclature","Minimal conditional logic: only one set of cumulative requirements ('BOTH of the following')","Single cross-reference to Customs Act 1901 sections 269P, 269SC, and 269SD (standard boilerplate for all Tariff Concession Orders)","No nested exceptions or subordinate provisions","Extremely short document (effectively one page with one table entry)"],"plain_english_summary":"This Order grants a tariff concession allowing specific high-capacity chocolate refining machines to be imported into Australia at reduced or zero customs duty, provided they meet the instrument’s precise technical requirements (programmable logic control, 450–950 kg/h output, five rolls). \n\nIt affects importers, Australian chocolate manufacturers and customs officials by lowering equipment costs for qualifying machinery and requiring strict verification to limit scope."},"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"},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The instrument itself declares coverage for a specifically described class of chocolate refiner machines and sets an operative date and revocation route. The text provides no indication that its substantive scope was changed from an earlier formulation; it simply applies item 50 of Part III, Schedule 4 from 31.12.09 until revoked under ss.269SC or 269SD of the Customs Act 1901."},"complexity_factors":["Cross‑statutory references: invokes s.269P of the Customs Act 1901 and ties tariff effect to Part III of Schedule 4 of the Customs Tariff Act 1995 (requires checking multiple Acts).","Narrow technical specification: coverage depends on precise machine features—programmable logic control, five rolls, and output between 450 kg/h and 950 kg/h—creating classification and evidentiary complexity for importers and customs officers.","Administrative discretion and delegation: signed by a delegate of the Chief Executive Officer (David Mulcair), so enforcement and interpretation involve agency decision‑making.","Temporal detail: operative date is 31.12.09 while the instrument is dated 26 March 2010, which can raise retrospective application or record‑keeping issues for importers and auditors.","Continuing effect until revocation: the Order remains in force until revoked under ss.269SC/269SD, requiring stakeholders to monitor future revocation actions.","Tariff linkage: the Order attaches a specific Schedule 4 item number (50), so determining applicable duties requires mapping to that Schedule and any related exceptions or conditions."],"plain_english_summary":"**What it does:** Declares that programmable, five‑roll chocolate refiner machines with output between 450 kg/h and 950 kg/h are goods covered by item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective from 31 December 2009.  \n\nWho it affects and why it matters: Importers of those machines (and customs officers) will have those machines treated under that Schedule 4 item for tariff purposes; the Order continues until revoked under sections 269SC or 269SD of the Customs Act 1901."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0950589","history":"/api/acts/tariff-concession-order-0950589/history","analysis":"/api/acts/tariff-concession-order-0950589/analysis","conflicts":"/api/acts/tariff-concession-order-0950589/conflicts","importantCases":"/api/acts/tariff-concession-order-0950589/important-cases","documents":"/api/acts/tariff-concession-order-0950589/documents"}}