{"id":"F2011L01623","name":"Tariff Concession Order 1100462","slug":"tariff-concession-order-1100462","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":125986,"registerId":"commonwealth-F2011L01623-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1100462","content":"| TARIFF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 04.01.11 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| 7326.90.90 | PARTS, GAS STACK, SUBMERGED ARC FURNANCE, being EITHER of thefollowing:(a) ducts;(b) gas stack capsOp. 04.01.11 - TC 1100462 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table..........Paul Mercer..................Dated 28 March 2011 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2333},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This tariff concession order remains strictly limited to its original purpose of granting duty concessions for specific submerged arc furnace gas stack parts. It has not expanded beyond the particular goods described in the table."},"complexity_factors":["Single, specific goods description covering only two component types (ducts and caps)","No interpretation section, definitions, or defined terms","No conditional logic, exceptions, or nested provisions","Minimal statutory references limited to empowering provision and tariff item number","One-page document with simple tabular format"],"plain_english_summary":"This order gives importers a tax break (tariff concession) on specific industrial equipment parts.\n\n**What it covers:**\n- **Goods**: Parts for **gas stacks** used in **submerged arc furnaces** (large industrial furnaces used in steel and metal production). Specifically:\n  - **Ducts** (pipes that channel gas or air)\n  - **Gas stack caps** (covers for exhaust stacks)\n- **Classification**: These parts fall under customs tariff code 7326.90.90 (articles of iron or steel)\n\n**What it means:**\nIf you import these specific parts, you pay **reduced or no customs duty** under Item 50 of Schedule 4 to the Customs Tariff Act 1995.\n\n**When it applies:**\nFrom **4 January 2011** until the order is revoked (canceled) or expires.\n\n**Who made it:**\nA delegate of the Chief Executive Officer of Australian Customs (now the Australian Border Force) using powers in the *Customs Act 1901*."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1100462","history":"/api/acts/tariff-concession-order-1100462/history","analysis":"/api/acts/tariff-concession-order-1100462/analysis","conflicts":"/api/acts/tariff-concession-order-1100462/conflicts","importantCases":"/api/acts/tariff-concession-order-1100462/important-cases","documents":"/api/acts/tariff-concession-order-1100462/documents"}}