{"id":"F2010L00419","name":"Tariff Concession Order 0926725","slug":"tariff-concession-order-0926725","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":123388,"registerId":"commonwealth-F2010L00419-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0926725","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 24.07.09 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| 8518.21.00 | LOUDSPEAKERS, SINGLE, having a nominal impedance NOT greaterthan 50 ohmsOp. 24.07.09 - TC 0926725 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.................Paul Mercer .......................Dated 09 October 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 represents the original and intended purpose of the Tariff Concession Order system — to grant duty relief for specific imported goods where no local substitute exists. No scope creep is evident."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicitly referenced (the tariff classification 8518.21.00)","No nested conditional logic or cross-references beyond basic statutory citations","Simple tabular format with straightforward goods description","Single operative provision with standard boilerplate language"],"plain_english_summary":"This Tariff Concession Order grants a reduced (zero) customs duty rate for imported single loudspeakers with nominal impedance not greater than 50 ohms (tariff code 8518.21.00), easing import costs for those goods.  \n\nIt affects importers (lower duties) and domestic manufacturers (increased competition), and aims to allow access to cheaper imported inputs where no local substitutable goods exist. The order took effect 24 July 2009."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument designates that a specific category of loudspeakers is covered by an existing Schedule 4 tariff item. It does not amend the Customs Tariff Act or broaden the statute; it applies existing Schedule 4 treatment to the listed goods from 24 July 2009 until revoked."},"complexity_factors":["Very narrow product definition requiring a technical measurement ('nominal impedance not greater than 50 ohms')","Relies on a single tariff classification code (8518.21.00) which can raise classification disputes","Delegated administrative power under s.269P and revocation routes under ss.269SC/269SD create discretion","Interaction with Part III of Schedule 4 (item 50) requires cross-referencing different Acts for full effect","Temporal effect tied to date and potential revocation rather than a fixed expiry, affecting business planning","Compliance burden on importers to establish qualification and keep records to claim the concession"],"plain_english_summary":"This Order, made under section 269P of the Customs Act 1901, declares that single loudspeakers (customs classification 8518.21.00) with nominal impedance not greater than 50 ohms are goods covered by item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 24 July 2009 and continuing until revoked (ss.269SC/269SD).\n\nIt affects importers by applying the Schedule 4 tariff treatment to qualifying imports and places on customs authorities and the delegate the power to administer or revoke the concession; importers must classify goods and meet compliance and record‑keeping requirements to rely on it."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0926725","history":"/api/acts/tariff-concession-order-0926725/history","analysis":"/api/acts/tariff-concession-order-0926725/analysis","conflicts":"/api/acts/tariff-concession-order-0926725/conflicts","importantCases":"/api/acts/tariff-concession-order-0926725/important-cases","documents":"/api/acts/tariff-concession-order-0926725/documents"}}