{"id":"F2011L02490","name":"Tariff Concession Order 1117264","slug":"tariff-concession-order-1117264","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":88265,"registerId":"commonwealth-F2011L02490-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1117264","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 31.05.11 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| 8419.89.90 | BITUMEN OXIDATION PLANT, including ALL of the following:(a) oxidation reactor;(b) heat exchangers;(c) pumps;(d) tanks;(e) compressor;(f) valves;(g) oil heaterOp. 31.05.11 - TC 1117264 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...............Paul Mercer.................Dated 22 August 2011 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order of the type routinely made under the Customs Act 1901. It applies only to the specific equipment described (bitumen oxidation plant) and does not represent any expansion beyond the original purpose of the tariff concession system, which is to grant duty relief for specific imported goods."},"complexity_factors":["Single, specific goods description with enumerated components (7 items in list)","No defined terms section — relies on external references to Customs Act 1901 and Customs Tariff Act 1995","Simple two-column table format with straightforward operative date","No conditional logic or nested exceptions — operates as a straightforward declaration","Cross-references only to standard legislative framework (sections 269P, 269SC, 269SD of Customs Act 1901)","Extremely short — approximately 150 words of operative content"],"plain_english_summary":"This Tariff Concession Order lets specified bitumen oxidation plant equipment be imported into Australia at a reduced or zero customs duty, lowering costs for businesses that bring in such specialised machinery. It affects Australian importers, customs brokers and project suppliers, helping make infrastructure and asphalt production equipment more affordable. The concession took effect 31 May 2011 and remains until revoked under the Customs Act 1901."},"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 instrument itself implements a tariff concession for the named goods from 31 May 2011 and contains no amendment or narrower/expanded redefinition compared to its text. There is no indication within this Order that the scope has been altered since it was made; continued effect depends only on possible future revocation under ss 269SC–269SD."},"complexity_factors":["Narrow product specification tied to a general tariff classification (8419.89.90) — matching physical goods to the HS code may require technical/forensic review (Table, Column 1).","Substantive effect depends on external law (Part III, Schedule 4 to the Customs Tariff Act 1995) whose text and conditions are not in the Order and must be consulted to know precise concession mechanics (Table, Column 2).","Duration is open-ended: order takes effect from 31.05.2011 and continues until revoked, creating ongoing administrative discretion and uncertainty about longevity (Order preamble; ss 269SC–269SD of the Customs Act 1901).","Decisionmaker is a delegate of the CEO under s 269P of the Customs Act 1901 — delegated exercise and later revocation powers centralise practical control with the agency (s 269P; signature block).","Compliance burden on importers to demonstrate the goods include ALL listed components (oxidation reactor, heat exchangers, pumps, tanks, compressor, valves, oil heater) to qualify — potential for disputes over partial or variant assemblies (Table, Column 1).","Risk of retrospective/administrative timing issues: effective date (31.05.11) differs from signature date (22.08.11), which may affect transactions at or around those dates (Table; signature line).","Potential for classification disputes and enforcement actions because the Order modifies duty treatment for a specific item but relies on tariff coding and technical description for scope (8419.89.90; Table)."],"plain_english_summary":"This Order declares that a specific bitumen oxidation plant (listing its key components) is eligible for the tariff concession identified as item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 31 May 2011 until revoked. It affects importers or manufacturers of that plant by changing its customs duty treatment and requires them to establish the goods match the stated description; revocation is by administrative action."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1117264","history":"/api/acts/tariff-concession-order-1117264/history","analysis":"/api/acts/tariff-concession-order-1117264/analysis","conflicts":"/api/acts/tariff-concession-order-1117264/conflicts","importantCases":"/api/acts/tariff-concession-order-1117264/important-cases","documents":"/api/acts/tariff-concession-order-1117264/documents"}}