{"id":"F2010L00261","name":"Tariff Concession Order 0920520","slug":"tariff-concession-order-0920520","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":123079,"registerId":"commonwealth-F2010L00261-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0920520","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Michael Perry, 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 17.06.09 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| 3214.10.00 | SEALANTS AND/OR ADHESIVES, CONCRETE AND/OR MASONRY, polyurethaneOp. 17.06.09 - TC 0920520 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...................Michael Perry .....................Dated 04 September 2009 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 specific tariff concession. It operates exactly as intended under the Customs Act framework — granting a duty concession for a narrow category of imported goods. No scope creep is evident."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicitly referenced (the Customs Tariff classification 3214.10.00)","No nested conditional logic or exceptions","Single cross-reference to the Customs Act 1901 (sections 269P, 269SC, 269SD) and Customs Tariff Act 1995","Straightforward tabular format with minimal legal machinery"],"plain_english_summary":"This Tariff Concession Order lets specified polyurethane sealants and adhesives for concrete or masonry be imported into Australia at a reduced or zero customs duty under Item 50 of Part III of Schedule 4.  \n\nIt affects importers and construction-related businesses by lowering input costs and improving competitiveness; the concession has been in effect since 17 June 2009."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument itself grants a tariff concession for the specified polyurethane concrete/masonry sealants (3214.10.00) from 17 June 2009 until revoked. It does not amend other legislation or expand the class of beneficiaries beyond the goods expressly described; no changes to that scope are indicated in the text provided."},"complexity_factors":["Very narrow scope: single product description tied to one tariff heading (3214.10.00) and one Schedule 4 item (Part III item 50).","Short, self-contained instrument: one-table format with an effective date (Op. 17.06.09) and open-ended duration 'until revoked'.","Statutory cross-references: made under s.269P of the Customs Act 1901 and subject to revocation under ss.269SC and 269SD, and relies on Schedule 4 of the Customs Tariff Act 1995.","Administrative discretion: a delegate of the Chief Executive Officer issues and may have the power to revoke the concession (delegation noted in instrument).","Compliance/administration requirements: importers must identify correct tariff classification and claim the concession to realise duty reduction.","Low drafting complexity but implementation requires customs classification expertise and monitoring for possible revocation."],"plain_english_summary":"Tariff Concession Order 0920520 declares that polyurethane sealants and/or adhesives for concrete or masonry classified at tariff heading 3214.10.00 are eligible for the Schedule 4 Part III concession item 50 under the Customs Tariff Act 1995. It took effect 17 June 2009 and continues until revoked under ss.269SC or 269SD of the Customs Act 1901 (made under s.269P).\n\nThe concession lowers the customs duty payable on affected imports; importers therefore pay less duty, the delegate of the CEO (who made the Order) decides applicability and revocation, and importers must correctly classify and claim the concession at import to obtain the benefit."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0920520","history":"/api/acts/tariff-concession-order-0920520/history","analysis":"/api/acts/tariff-concession-order-0920520/analysis","conflicts":"/api/acts/tariff-concession-order-0920520/conflicts","importantCases":"/api/acts/tariff-concession-order-0920520/important-cases","documents":"/api/acts/tariff-concession-order-0920520/documents"}}