{"id":"F2010L00354","name":"Tariff Concession Order 0923732","slug":"tariff-concession-order-0923732","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":123267,"registerId":"commonwealth-F2010L00354-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0923732","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 07.07.09 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| 7003.19.00 | GLASS, rolledOp. 07.07.09 - TC 0923732 | 50  |\n| ---------- | -------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...................Michael Perry .....................Dated 18 September 2009 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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order of the type routinely made under the Customs Act 1901. It applies only to rolled glass and does not represent any expansion beyond the original statutory purpose of granting duty exemptions for specific goods."},"complexity_factors":["Single, specific concession covering only one tariff classification (7003.19.00)","No defined terms section or interpretation provisions","No cross-references to other legislation beyond basic citation of empowering provisions (sections 269P, 269SC, 269SD of Customs Act 1901)","Simple tabular format with only two columns of operative information","No conditional logic, exceptions, or procedural requirements within the instrument itself","Extremely short — effectively a one-page administrative determination"],"plain_english_summary":"This Tariff Concession Order removes the customs duty on rolled glass (HS 7003.19.00) imported into Australia, effective 7 July 2009, until revoked. It lowers costs for importers and businesses that use rolled glass and increases competitive pressure on domestic glass manufacturers. Made under the Customs Act 1901, it eases access to cheaper inputs but can raise policy concerns about local industry protection."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"No. The Order simply applies Schedule 4 item 50 to rolled glass (7003.19.00) from 07.07.09. It is a declarative tariff concession made under s.269P (with revocation mechanisms in ss.269SC/269SD) and does not, on its face, expand or narrow the statutory scheme beyond granting that concession to the specified goods."},"complexity_factors":["Narrow subject-matter: single tariff heading 7003.19.00 (rolled glass) and one Schedule 4 item (50).","Legal basis is straightforward: made under s.269P of the Customs Act 1901; revocation governed by ss.269SC/269SD.","Administrative dependence: practical effect requires correct importer classification and Customs processing to apply the concession.","Open-ended duration until revocation increases monitoring burden (no explicit end date in the Table).","Brief goods description increases risk of classification disputes at the tariff-line level."],"plain_english_summary":"**What it does:** Declares that rolled glass under tariff heading 7003.19.00 is covered by item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995, effective 7 July 2009. Made by a delegate under s.269P of the Customs Act 1901, it continues until revoked under ss.269SC or 269SD or a specified end date.\n\nIt affects importers of rolled glass (who gain or retain the Schedule 4 tariff treatment) and the Customs administration (which applies, monitors and may revoke the concession). Key practical points are who pays (importers unless the concession removes duty), who decides (the delegate/Customs) and the compliance burden (correct tariff classification and administrative processing)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0923732","history":"/api/acts/tariff-concession-order-0923732/history","analysis":"/api/acts/tariff-concession-order-0923732/analysis","conflicts":"/api/acts/tariff-concession-order-0923732/conflicts","importantCases":"/api/acts/tariff-concession-order-0923732/important-cases","documents":"/api/acts/tariff-concession-order-0923732/documents"}}