{"id":"F2012L00782","name":"Tariff Concession Order 1137645","slug":"tariff-concession-order-1137645","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":89082,"registerId":"commonwealth-F2012L00782-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1137645","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 11.11.11 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| 8436.80.90 | TUNNELS AND/OR ROOMS, MUSHROOM HORTICULTURE, having ALL of thefollowing:(a) growing nets AND aluminium shelves having a length NOT lessthan 25 m;(b) picking trolleys AND racks;(c) air handlers;(d) climate regulators;(e) humidifiers;(f) coolers;(g) heaters;(h) growing lights;(i) compost AND casing fillers AND emptiers;(j) net cleaners;(k) moisturising sprayers;(l) controllersOp. 11.11.11 - TC 1137645 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table............David Mulcair.............Dated 07 February 2012 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":3,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order for specific agricultural equipment. It has not expanded beyond its original purpose of granting duty relief for mushroom horticulture infrastructure."},"complexity_factors":["Single, specific tariff classification (8436.80.90) with narrow application","12 specific technical requirements that must ALL be satisfied (conjunctive test)","Cross-reference to Customs Act 1901 (sections 269P, 269SC, 269SD) and Customs Tariff Act 1995 (Schedule 4, Part III)","Precise dimensional requirement (aluminium shelves not less than 25m length)","Administrative mechanism (delegated instrument with specific effective date and revocation provisions)"],"plain_english_summary":"This Tariff Concession Order grants reduced or zero customs duty under Item 50, Schedule 4 of the Customs Tariff Act 1995 for complete mushroom growing systems (tunnels/rooms) that meet the Order’s exact component requirements. It affects mushroom growers and importers of specialised cultivation infrastructure by lowering import costs and helping local producers compete. The concession commenced 11 November 2011 and applies only where every specified component is present."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument does not change the legal scope beyond declaring the listed goods eligible for Schedule 4 item 50 from 11.11.11 until revoked. It identifies the goods (8436.80.90), the Schedule 4 item number (50) and the operative and revocation references (s.269P; s.269SC/s.269SD), but does not amend other Acts or Schedule 4 itself."},"complexity_factors":["Cross-reference to multiple statutes and provisions: s.269P (declaration power), s.269SC/s.269SD (revocation), and Part III of Schedule 4 to the Customs Tariff Act 1995.","Technical tariff classification (8436.80.90) and a detailed ‘having ALL of the following’ goods list (measurement threshold: aluminium shelves length NOT less than 25 m).","Administrative discretion by a delegate (David Mulcair signed) creates reliance and potential revocation risk for importers.","Practical effect is fiscal (tariff revenue forgone) and depends on correct interpretation and verification at import clearance."],"plain_english_summary":"This Order (TCO 1137645) declares specific mushroom-horticulture tunnels/rooms and listed equipment (classified at 8436.80.90) eligible for tariff concession item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 11 Nov 2011 until revoked (under s.269SC/269SD). \n\nMechanically, qualifying importers pay reduced or no import duty under that Schedule 4 item (they benefit); the Commonwealth forgoes tariff revenue. Eligibility depends on meeting the precise description/classification and on a delegate's declaration (s.269P), with revocation possible."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1137645","history":"/api/acts/tariff-concession-order-1137645/history","analysis":"/api/acts/tariff-concession-order-1137645/analysis","conflicts":"/api/acts/tariff-concession-order-1137645/conflicts","importantCases":"/api/acts/tariff-concession-order-1137645/important-cases","documents":"/api/acts/tariff-concession-order-1137645/documents"}}