{"id":"F2010L02039","name":"Tariff Concession Order 1006895","slug":"tariff-concession-order-1006895","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":124585,"registerId":"commonwealth-F2010L02039-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1006895","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 08.02.10 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| 8438.10.90 | DOUGH CUTTING AND INTERLEAVING AND STACKING MACHINES,programmable logic controlled, including ALL of the following:(a) round AND/OR square piece cutters;(b) plastic OR foil OR paper OR cardboard inserters;(c) stackersOp. 08.02.10 - TC 1006895 | 50  |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table....................Wendy Knowles ....................Dated 23 April 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, narrow tariff concession order that matches its original purpose exactly — to grant duty-free status to a specific category of imported machinery. There is no scope creep; it covers precisely what it was intended to cover."},"complexity_factors":["Single, specific concession covering one narrow category of goods (dough processing machinery)","Only 1 defined term implicitly referenced (the Customs Tariff classification 8438.10.90)","No nested exceptions or conditional logic — straightforward application of Schedule 4, Item 50","Short document (1 page) with simple tabular format","References to external legislation (Customs Act 1901, Customs Tariff Act 1995) but does not require cross-referencing to interpret the concession itself"],"plain_english_summary":"This Tariff Concession Order (1006895) lets certain programmable dough‑cutting and interleaving machines be imported into Australia duty‑free, lowering the cost of acquiring automated equipment for bakeries and food processors. \n\nIt benefits businesses importing those machines and Australian food manufacturers by reducing equipment costs, while increasing competition for domestic machine makers. The concession took effect 8 February 2010 and remains in force until revoked."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This Order alters the tariff treatment of the specified machines by applying item 50 of Part III Schedule 4 to them effective 08.02.10, thereby changing their customs tariff outcome from the baseline treatment to the Schedule 4 treatment until the Order is revoked under s269SC or s269SD of the Customs Act 1901."},"complexity_factors":["Cross-references to multiple statutes and sections (Customs Act 1901 s269P, s269SC, s269SD; Customs Tariff Act 1995 Part III Schedule 4 item 50)","Precise tariff classification required (8438.10.90) so eligibility depends on factual and technical matching of described machinery","Detailed goods description (programmable logic controlled dough cutting, interleaving and stacking machines with specific components) increases compliance scrutiny at import","Administrative discretion and delegation (order issued by a delegate of the CEO) creates an administrative decision point","Indefinite duration (effective from a date and continuing until revoked) creates ongoing administrative and commercial effects"],"plain_english_summary":"In force from 8 Feb 2010, this Tariff Concession Order declares programmable dough cutting, interleaving and stacking machines (tariff classification 8438.10.90) to be goods to which item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies. Mechanically, it changes the tariff treatment of those imported machines — affecting importers, customs officers and suppliers — and remains effective until revoked under sections 269SC or 269SD of the Customs Act 1901."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1006895","history":"/api/acts/tariff-concession-order-1006895/history","analysis":"/api/acts/tariff-concession-order-1006895/analysis","conflicts":"/api/acts/tariff-concession-order-1006895/conflicts","importantCases":"/api/acts/tariff-concession-order-1006895/important-cases","documents":"/api/acts/tariff-concession-order-1006895/documents"}}