{"id":"F2010L00418","name":"Tariff Concession Order 0927348","slug":"tariff-concession-order-0927348","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":123386,"registerId":"commonwealth-F2010L00418-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0927348","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 29.07.09 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| 3918.10.00 | MATS, electrically conductive, having BOTH of the following:(a) polyvinyl chloride surface;(b) nitrile sponge rubber baseOp. 29.07.09 - TC 0927348 | 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":{"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 has not expanded beyond its original purpose of granting a duty concession for a narrowly defined category of goods."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicit (the goods description)","No cross-references to other legislation beyond the standard citation of the Customs Act 1901 and Customs Tariff Act 1995","Simple tabular format with straightforward operative clause","No conditional logic or exceptions — the concession either applies to the described goods or it doesn't"],"plain_english_summary":"This Tariff Concession Order grants a reduced customs duty for electrically conductive mats with a PVC surface and nitrile sponge rubber base, classed at 3918.10.00, by placing them under Item 50, Part III, Schedule 4 of the Customs Tariff Act 1995. Effective 29 July 2009, it lowers import costs for buyers of these industrial anti‑static flooring products and may affect competing Australian manufacturers."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order does not expand or narrow the legal reach beyond declaring that the specified mats are subject to item 50 in Part III of Schedule 4 from 29 July 2009. It establishes tariff treatment for the described goods rather than amending the underlying Schedule or tariff headings."},"complexity_factors":["Narrow single-item scope (one tariff line: 3918.10.00), which reduces legal complexity.","Operative effect depends on an external legal instrument (Part III of Schedule 4 to the Customs Tariff Act 1995), so practical impact requires consulting that Schedule.","Product description uses technical materials (PVC surface; nitrile sponge rubber base) creating potential factual disputes at import inspection.","Delegated decision-making: issued by a CEO delegate under section 269P (authority and administrative procedure are statutory but routine).","Temporal element: fixed commencement date (29.07.09) and revocation routes under sections 269SC/269SD introduce standard administrative lifecycle.","Compliance burden concentrated on importers (classification, documentation, proving product meets description)."],"plain_english_summary":"Mechanically, this Order treats electrically conductive mats (tariff classification 3918.10.00) with a polyvinyl chloride surface and a nitrile sponge rubber base as goods to which item 50 in Part III of Schedule 4 of the Customs Tariff Act 1995 applies, effective 29 July 2009 until revoked under sections 269SC or 269SD. It affects importers and customs officers by fixing tariff treatment and compliance requirements; it therefore changes import costs, paperwork and incentives around sourcing and classification."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0927348","history":"/api/acts/tariff-concession-order-0927348/history","analysis":"/api/acts/tariff-concession-order-0927348/analysis","conflicts":"/api/acts/tariff-concession-order-0927348/conflicts","importantCases":"/api/acts/tariff-concession-order-0927348/important-cases","documents":"/api/acts/tariff-concession-order-0927348/documents"}}