{"id":"F2011L00400","name":"Tariff Concession Order 1047579","slug":"tariff-concession-order-1047579","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":85799,"registerId":"commonwealth-F2011L00400-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1047579","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 22.10.10 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 | FILO PASTRY PRODUCTION LINE, programmable logic controlled,including ALL of the following:(a) gauging rollers;(b) dusters;(c) stretching cones;(d) reciprocating hopper;(e) oiling system;(f) cross cutting system;(g) rolling brushes;(h) pneumatic guillotine;(i) revolving panning trays;(j) horizontal mixers;(k) depositor;(l) drying system;(m) collection systemOp. 22.10.10 - TC 1047579 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table........Paul Mercer........Dated 10 January 2011 Delegate of the Chief Executive Officer |\n| ----------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument itself sets out an original designation of specified goods to which Schedule 4 item 50 applies from 22 October 2010. The text contains no amendments or expanded categories; effect is limited to the named FILO pastry production line and remains subject to standard revocation mechanisms (ss269SC, 269SD)."},"complexity_factors":["Single-item specificity: the order applies only to one precisely described machine, requiring matching import descriptions and classification (8438.10.90).","Cross-reference to primary legislation: relies on s269P of the Customs Act 1901 and item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 for effect and entitlement.","Administrative discretion and revocation: effect continues until revoked under ss269SC or 269SD, creating ongoing administrative oversight risk.","Technical description: the goods are specified by a list of components, creating potential compliance and verification burden for customs officers and importers.","Temporal element: has a stated operative date (22.10.10) and remains in force until revocation, which affects planning for importers and customs revenue timing.","Tariff classification dependency: benefit depends on correct tariff classification (8438.10.90) and documentary proof at import entry."],"plain_english_summary":"This Tariff Concession Order (TCO 1047579) declares a specific FILO pastry production line — described by its components — to be subject to item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 22 October 2010. Mechanically, that classification grants the importer a tariff concession (reduced or nil customs duty) on the named equipment until the order is revoked under the Act.\n\nThe decision was made by a delegate of the Chief Executive Officer under s269P of the Customs Act 1901. The primary effect is to lower the import cost for buyers of this listed machinery, changing importer behaviour by making this equipment cheaper to bring into Australia."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow Tariff Concession Order of the kind routinely issued under the Customs Act 1901. It applies to a single, highly specific category of industrial equipment (filo pastry production lines) and does not represent any expansion beyond the original statutory purpose of granting tariff concessions on specific imported goods."},"complexity_factors":["Single, highly specific product description with an exhaustive component list (13 mandatory elements)","No defined terms section — relies entirely on external references to the Customs Act 1901 and Customs Tariff Act 1995","Simple binary condition: goods must match the exact description including all listed components","No nested exceptions or conditional logic beyond the 'ALL of the following' requirement","Single operative provision with standard administrative boilerplate","Length: approximately 200 words of substantive content"],"plain_english_summary":"This Tariff Concession Order lets programmable filo pastry production lines be imported into Australia at a reduced customs duty, lowering capital costs for importers and Australian food manufacturers. It took effect 22 October 2010 and relies on the concessional treatment under the Customs Tariff regime.\n\nTo qualify, the imported machinery must comprise the complete set of specified components (not individual pieces alone), so only full, integrated systems receive the concession."},"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-1047579","history":"/api/acts/tariff-concession-order-1047579/history","analysis":"/api/acts/tariff-concession-order-1047579/analysis","conflicts":"/api/acts/tariff-concession-order-1047579/conflicts","importantCases":"/api/acts/tariff-concession-order-1047579/important-cases","documents":"/api/acts/tariff-concession-order-1047579/documents"}}