{"id":"F2012L00112","name":"Tariff Concession Order 1125731","slug":"tariff-concession-order-1125731","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":142331,"registerId":"commonwealth-F2012L00112-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1125731","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 01.08.11 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 | POLYURETHANE FOAM INSULATION MAKING AND INJECTING MACHINESOp. 01.08.11 - TC 1125731 | 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":{"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 instrument itself declares the specific goods to be covered by item 50 from 1 August 2011 and remains in force until revoked. The text contains no indication that the scope as declared has been altered from an earlier version; any change in scope would require amendment or revocation under the cited sections (s269SC/269SD)."},"complexity_factors":["Single-item scope: only one tariff line listed (8477.80.00) — limited substantive content.","Statutory cross-references: operates by reference to s269P of the Customs Act 1901 and Part III, Schedule 4 (item 50) of the Customs Tariff Act 1995, plus ss269SC/269SD for revocation — requires checking multiple Acts.","Administrative delegation: instrument signed by a CEO delegate (Paul Mercer) — shows delegated decision-making under s269P.","Temporal framing: effective from 01.08.2011 with no explicit end date; remains until revocation — ongoing applicability requires monitoring for revocation.","Tariff classification technicality: applying the concession requires correct HS/tariff classification (8477.80.00) and customs expertise to determine eligibility.","Compliance impact: importers and customs officers must apply the Schedule 4 item when clearing relevant goods, creating an operational compliance task."],"plain_english_summary":"This Tariff Concession Order (TCO 1125731) declares polyurethane foam insulation making and injecting machines (tariff code 8477.80.00) to be goods covered by item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 1 August 2011. It is made under s269P of the Customs Act 1901 and continues until revoked under ss269SC or 269SD. It changes the tariff treatment applied at import and therefore affects importers and customs administration; the decision is recorded as taken by a delegate of the Chief Executive Officer."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow administrative instrument creating a single tariff concession for specific machinery. It has not expanded beyond its original purpose of granting duty relief for polyurethane foam insulation equipment."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicitly referenced (the tariff classification 8477.80.00)","No nested conditional logic or exceptions","Simple tabular format with only 2 columns","Refers to external legislation (Customs Act 1901 and Customs Tariff Act 1995) but does not reproduce complex provisions","Straightforward administrative declaration with clear effective date and revocation mechanism"],"plain_english_summary":"Allows certain polyurethane foam insulation–making and -injecting machines (tariff code 8477.80.00) to be imported into Australia duty‑free or at reduced customs duty from 1 August 2011. Issued by Paul Mercer as delegate of the CEO of the Australian Border Force, the order reduces import costs for businesses and helps local industry access specialized equipment."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1125731","history":"/api/acts/tariff-concession-order-1125731/history","analysis":"/api/acts/tariff-concession-order-1125731/analysis","conflicts":"/api/acts/tariff-concession-order-1125731/conflicts","importantCases":"/api/acts/tariff-concession-order-1125731/important-cases","documents":"/api/acts/tariff-concession-order-1125731/documents"}}