{"id":"F2012L00113","name":"Tariff Concession Order 1124534","slug":"tariff-concession-order-1124534","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":142332,"registerId":"commonwealth-F2012L00113-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1124534","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 21.07.11 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| 8419.90.00 | PARTS, PLASTERBOARD DRYING PLANT, being ANY of the following:(a) dryer module, programmable logic controlled;(b) conveyor elements;(c) channels;(d) rails;(e) nozzle boxes;(f) gussets;(g) tipple feeders;(h) floor plates;(i) dryer exhaust ducts AND/OR stacks AND/OR outlets;(j) inner doors;(k) side walls;(l) air recirculation ceiling boxes;(m) rail templates;(n) roof panels;(o) floor and roof edges;(p) tensioning stations;(q) burner and fan platforms;(r) heat recovery module frames;(s) dryer air inlets;(t) heat recovery system;(u) stacking tables;(v) adjustable stop bars;(w) recirculation ducts;(x) edge cooling ducts;(y) preheat ducts AND/OR stacks;(z) burner fuel trains;(aa) burner safety panels;(ab) blowersOp. 21.07.11 - TC 1124534 | 50  |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table............Paul Mercer.....................Dated 17 October 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 administrative instrument created under the Customs Act 1901. It performs exactly the function intended: granting a specific tariff concession for particular goods. There is no evidence of scope creep — it addresses one narrow category of industrial equipment parts."},"complexity_factors":["Single, specific purpose: granting duty-free status to one category of industrial parts","No defined terms section — all language is descriptive and technical (engineering terminology)","No cross-references to other legislation beyond the basic empowering provisions (Customs Act 1901, sections 269P, 269SC, 269SD)","Simple tabular format with only two columns of operative content","No conditional logic or exceptions — the concession applies straightforwardly to the listed goods","Length: extremely short (1 page, effectively a single table entry)"],"plain_english_summary":"This Tariff Concession Order lets industrial parts for plasterboard drying plants be imported into Australia duty-free, reducing import costs for firms buying overseas drying equipment. It affects importers (lower costs) and domestic makers (greater competition).\n\nThe order took effect on 21 July 2011 and remains until cancelled or replaced; the goods are classified under tariff code 8419.90.00 and fall under Schedule 4, Item 50 of the Customs Tariff Act 1995."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order confines its effect to the listed plasterboard-drying-plant parts and applies Schedule 4 item 50 from 21 July 2011 until formally revoked; nothing in the text indicates an expansion or contraction beyond that stated scope."},"complexity_factors":["Single, focused instrument applying a specific Schedule 4 concession to one tariff classification (8419.90.00).","Detailed technical list of parts increases need for precise matching of imported goods to the description.","Cross-reference to Schedule 4, Part III item 50 requires checking the parent statute for exact tariff effect.","Revocation and administrative control are governed by ss269SC and 269SD of the Customs Act 1901 (delegate discretion).","Use of conjunctive/disjunctive phrasing (e.g. AND/OR) creates interpretive risk for customs classification and compliance.","Operative dates and delegate signature formalities create procedural requirements for implementation and record-keeping."],"plain_english_summary":"This Tariff Concession Order (TCO 1124534) applies Schedule 4, Part III item 50 of the Customs Tariff Act 1995 to specified parts for a plasterboard drying plant (Tariff heading 8419.90.00). It was made under s269P of the Customs Act 1901 and operates from 21 July 2011. \n\nImporters of the listed parts obtain the Schedule 4 tariff treatment; the decision was made by a delegate of the CEO and the order may be revoked under ss269SC or 269SD. Compliance requires that imported goods match the detailed description."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1124534","history":"/api/acts/tariff-concession-order-1124534/history","analysis":"/api/acts/tariff-concession-order-1124534/analysis","conflicts":"/api/acts/tariff-concession-order-1124534/conflicts","importantCases":"/api/acts/tariff-concession-order-1124534/important-cases","documents":"/api/acts/tariff-concession-order-1124534/documents"}}