{"id":"F2011L02638","name":"Tariff Concession Order 1119939","slug":"tariff-concession-order-1119939","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":88943,"registerId":"commonwealth-F2011L02638-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1119939","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 21.06.11 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| 8419.39.90 | DRYERS, PLASTERBOARDOp. 21.06.11 - TC 1119939 | 50  |\n| ---------- | --------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table............Paul Mercer.................Dated 05 September 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"},"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 plasterboard dryers."},"complexity_factors":["Very short document (1 page)","Only 1 defined term (the customs tariff classification 8419.39.90)","No nested exceptions or conditional logic","Single operative provision with straightforward cross-reference to the Customs Act 1901 and Customs Tariff Act 1995","Tabular format makes the concession easy to identify"],"plain_english_summary":"This Tariff Concession Order removes the customs tariff on certain plasterboard dryers imported into Australia, allowing those machines to enter duty-free. It took effect on 21 June 2011.\n\nThe change lowers import costs for businesses that bring in plasterboard drying equipment, increases competition for domestic manufacturers of similar machinery, and requires the Australian Border Force to apply the concession when processing affected imports."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order simply declares that specified goods are subject to an existing Schedule 4 concession from 21 June 2011 and remains effective until revoked (s.269P, revocation under ss.269SC/269SD). The text contains no indication it expands or narrows the concession beyond applying the existing Schedule 4 item to the listed tariff classification."},"complexity_factors":["Narrow, single-line subject matter (one tariff classification: 8419.39.90)","Mechanically applies an existing Schedule 4 item (item 50) rather than creating new substantive rules","Relies on cross-reference to the Customs Tariff Act 1995 (requires checking Schedule 4 to determine exact concession)","Formal legal citations (s.269P; revocation under ss.269SC/269SD) add procedural context","Low administrative detail — operational effects depend on applying and interpreting external tariff-schedule provisions"],"plain_english_summary":"This Order declares that goods classified as 8419.39.90 (“dryers, plasterboard”) are covered by item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 from 21 June 2011, giving them the tariff concession stated in that Schedule. The declaration was made under s.269P of the Customs Act 1901 and remains in force until revoked under ss.269SC or 269SD.\n\nThe measure primarily affects importers (who may pay lower or no tariff on these goods) and the Commonwealth (which forgoes tariff revenue); it requires correct tariff classification to claim the concession and can be withdrawn by the delegate or under the cited revocation provisions."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1119939","history":"/api/acts/tariff-concession-order-1119939/history","analysis":"/api/acts/tariff-concession-order-1119939/analysis","conflicts":"/api/acts/tariff-concession-order-1119939/conflicts","importantCases":"/api/acts/tariff-concession-order-1119939/important-cases","documents":"/api/acts/tariff-concession-order-1119939/documents"}}