{"id":"F2011L01558","name":"Tariff Concession Order 1105148","slug":"tariff-concession-order-1105148","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":125881,"registerId":"commonwealth-F2011L01558-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1105148","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 07.02.11 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| 8477.80.00 | SLITTER AND/OR UNFOLDING AND/OR CUTTING MACHINES, PLASTIC FILM,comprising ALL of the following:(a) unwinders;(b) slitters;(c) unfolders;(d) edge trimmers;(e) rewindersOp. 07.02.11 - TC 1105148 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table............David Mulcair...............Dated 02 May 2011 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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order itself sets its scope by identifying the tariff classification and the exact component composition and by linking those goods to Schedule 4 item 50, effective 07.02.11 and continuing until revoked. The text contains no provision or indication that it alters or narrows an earlier scope; it is a standalone declaration whose scope is defined in the Table."},"complexity_factors":["Reliance on precise tariff classification (8477.80.00) — importer must match HS code exactly","Substantive description requires the goods to 'comprise ALL' listed components (unwinders, slitters, unfolders, edge trimmers, rewinders), raising evidentiary/assembly questions","Outcome depends on cross-reference to Part III, Schedule 4 item 50 (text of item 50 not contained in this instrument)","Revocation mechanism points to ss.269SC and 269SD — ongoing administrative risk","Decision recorded as made by a delegate of the Chief Executive Officer, indicating delegated administrative discretion"],"plain_english_summary":"This Order declares that certain plastic-film slitting/unfolding/cutting machines (HTS 8477.80.00) — specified as comprising unwinders, slitters, unfolders, edge trimmers and rewinders — are goods to which Part III, Schedule 4 item 50 of the Customs Tariff Act 1995 applies (made under s.269P of the Customs Act 1901). It took effect 7 Feb 2011 and continues until revoked under ss.269SC–269SD. Importers and suppliers of these machines may receive the tariff treatment set by item 50, must show the goods meet the listed composition and classification, and face administrative compliance and revocation risk."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order for specific industrial machinery. It remains tightly scoped to its original purpose of granting duty relief for plastic film processing equipment with no evidence of scope creep."},"complexity_factors":["Single, narrow product category (plastic film slitting/cutting machinery)","Simple condition structure: goods must comprise ALL of five specified components","No cross-references to other legislation beyond basic Customs Act and Customs Tariff Act citations","Minimal conditional logic (only one qualifying test: presence of all five components)","Short document (1 page, 1 table entry)","Only 2 defined statutory references (sections 269P, 269SC, 269SD of Customs Act 1901)"],"plain_english_summary":"This Tariff Concession Order grants reduced/zero customs duty for imported plastic-film processing machinery—specifically slitters, unfolders and cutting machines that include all five components: unwinders, slitters, unfolders, edge trimmers and rewinders. It affects importers and Australian users (who gain lower equipment costs) and may disadvantage domestic machinery makers. The concession took effect 7 Feb 2011, is classified under 8477.80.00 (Schedule 4 Item 50), and excludes partial systems."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1105148","history":"/api/acts/tariff-concession-order-1105148/history","analysis":"/api/acts/tariff-concession-order-1105148/analysis","conflicts":"/api/acts/tariff-concession-order-1105148/conflicts","importantCases":"/api/acts/tariff-concession-order-1105148/important-cases","documents":"/api/acts/tariff-concession-order-1105148/documents"}}