{"id":"F2010L00877","name":"Tariff Concession Order 0927982","slug":"tariff-concession-order-0927982","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":82810,"registerId":"commonwealth-F2010L00877-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0927982","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 03.08.09 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| 3926.90.90 | TUBES OR FLOATS, plastic, inflatable, incorporating a towingattachmentOp. 03.08.09 - TC 0927982 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.....................David Mulcair ...................Dated 23 October 2009 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order does not indicate any change from an earlier instrument; it simply declares that the listed goods attract Schedule 4 Part III item 50 from 03.08.09 and will remain so until revoked under the cited revocation provisions."},"complexity_factors":["Very narrow subject matter: a single product description and tariff line (3926.90.90).","Cross-references to other statutory provisions (s.269P; ss.269SC/269SD) for decision and revocation mechanics.","Use of technical tariff nomenclature and Schedule 4 concession numbering (item 50) requiring familiarity with Customs Tariff Act structure.","Fixed effective date with open-ended duration until formal revocation, creating ongoing administrative dependence on cancellation provisions.","No procedural detail in the instrument about claiming the concession, leaving compliance steps to Customs practice and related rules."],"plain_english_summary":"This Order applies a Schedule 4 Part III tariff concession (item 50) to plastic inflatable tubes or floats with a towing attachment (tariff 3926.90.90), effective 03.08.09. The declaration was made by a delegate of the Chief Executive Officer under s.269P and continues until revoked under ss.269SC or 269SD. Importers of the specified goods can claim reduced tariff treatment (reducing their import cost); the decision-maker is the CEO delegate and Customs must process claims and handle any revenue and administrative consequences."},"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 tariff concession for a specific product. It has not expanded beyond its original purpose of granting duty-free status to plastic inflatable tubes/floats with towing attachments."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicit (the customs classification 3926.90.90)","No nested conditional logic or cross-references beyond standard legislative citations","Single, specific product category covered","Standard bureaucratic template format with minimal variation"],"plain_english_summary":"This Tariff Concession Order lets certain plastic inflatable tubes and floats with towing attachments enter Australia duty-free (under customs code 3926.90.90), reducing import costs for traders. It affects importers, retailers and potentially consumers through lower prices, and reflects a finding that these specific goods aren’t produced domestically in sufficient quantity. The order took effect on 3 August 2009 and remains until revoked or replaced."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0927982","history":"/api/acts/tariff-concession-order-0927982/history","analysis":"/api/acts/tariff-concession-order-0927982/analysis","conflicts":"/api/acts/tariff-concession-order-0927982/conflicts","importantCases":"/api/acts/tariff-concession-order-0927982/important-cases","documents":"/api/acts/tariff-concession-order-0927982/documents"}}