{"id":"F2011L02527","name":"Tariff Concession Order 1115300","slug":"tariff-concession-order-1115300","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":88290,"registerId":"commonwealth-F2011L02527-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1115300","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 16.05.11 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| 8438.60.00 | BASIL PESTO PROCESSING LINE, including ALL of the following:(a) feeder belt;(b) pre-washer;(c) final washer;(d) centrifuge dryer;(e) cutter;(f) conical lateral bucket and piston pumpsOp. 16.05.11 - TC 1115300 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table....................David Mulcair..............Dated 08 August 2011 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------------ |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument itself simply declares the application of Schedule 4 item 50 to the specified goods from 16.05.2011 and does not indicate any change from an earlier scope or prior instrument. No amendment or narrowing/expansion of scope is stated in the text."},"complexity_factors":["Cross-reference to multiple statutory provisions (Customs Act 1901 s.269P; revocation under ss.269SC/269SD; application to Schedule 4 of the Customs Tariff Act 1995).","Use of a specific tariff classification code (8438.60.00) linked to a Schedule 4 item number (50) — requires tariff knowledge to interpret.","Goods description uses a conjunctive list (“including ALL of the following”), creating precise compositional requirements for eligibility.","Effect duration is open-ended (in force until revoked) rather than a fixed expiry date, creating ongoing administrative implications.","Technical nature of goods (processing-line components) may require factual verification at border to determine whether imports match the listed description."],"plain_english_summary":"This Order declares that a specified \"Basil Pesto Processing Line\" (with listed components) is to be treated as falling under item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, pursuant to s.269P of the Customs Act 1901. It takes effect from 16 May 2011 and continues until revoked under ss.269SC/269SD or a date if specified. Practically, it changes the tariff treatment applied at import for those specific machines and is relevant to importers, their customs agents and the customs administration."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a single tariff concession. It has not expanded beyond its original purpose of granting duty-free status to specific food processing machinery."},"complexity_factors":["Single, specific concession covering one narrow category of goods (basil pesto processing equipment)","No defined terms section — all descriptions are in plain English","No cross-references to other legislation beyond the enabling Act and Tariff","Simple two-column table format with minimal conditional language","No exceptions, exemptions, or nested provisions","Extremely short — approximately 200 words total"],"plain_english_summary":"This Tariff Concession Order exempts a complete basil pesto processing line from customs duty, allowing import of the specialised machinery used to wash, dry, cut and process basil. It primarily affects importers and Australian food manufacturers setting up or upgrading pesto production.\n\nBy removing import tax, it lowers setup costs for local food processors and supports domestic industry. The concession began on 16 May 2011 and remains until cancelled or replaced."},"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-1115300","history":"/api/acts/tariff-concession-order-1115300/history","analysis":"/api/acts/tariff-concession-order-1115300/analysis","conflicts":"/api/acts/tariff-concession-order-1115300/conflicts","importantCases":"/api/acts/tariff-concession-order-1115300/important-cases","documents":"/api/acts/tariff-concession-order-1115300/documents"}}