{"id":"F2010L01405","name":"Tariff Concession Order 0942060","slug":"tariff-concession-order-0942060","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":83899,"registerId":"commonwealth-F2010L01405-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0942060","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Wendy Knowles, 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 28.10.09 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| 9503.00.70 | SETS, WATER BOMB, including BOTH of the following:(a) balloons;(b) hand held pumpOp. 28.10.09 - TC 0942060 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 2 Page of the above Table.....Wendy Knowles........................Dated 08 January 2010 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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order applies Schedule 4 Item 50 to the specified goods from 28.10.2009 and contains no text altering or narrowing that original application. There is no indication in the instrument that its scope was changed from the measure as declared."},"complexity_factors":["Short, narrowly focused instrument affecting a single tariff line (9503.00.70) — reduces interpretive complexity.","Cross-references multiple statutes: Customs Act 1901 (s.269P, ss.269SC/269SD) and Customs Tariff Act 1995 (Schedule 4 Item 50), requiring users to consult other legislation to see full effect.","Administrative discretion for grant and revocation (delegate under s.269P; revocation under ss.269SC/269SD) creates operational uncertainty for importers.","Indefinite duration until revoked — ongoing compliance and monitoring burden for importers and Customs.","Concise goods description (balloons and hand‑held pump) may create classification risk at import clearance if components vary."],"plain_english_summary":"*Tariff Concession Order 0942060* treats “sets, water bomb” (balloons plus a hand‑held pump) classified at 9503.00.70 as goods covered by Item 50 of Schedule 4 to the Customs Tariff Act 1995, effective 28 October 2009. It is made under s.269P of the Customs Act 1901 and can be revoked under ss.269SC or 269SD. Importers of these sets receive the Schedule 4 concession (lower or zero customs duty) but must correctly classify and document imports; Customs has administrative discretion over application and revocation."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a single tariff concession. It has not expanded beyond its original purpose of granting duty-free status to a specific category of goods."},"complexity_factors":["Very short document (2 pages, only 1 substantive entry in the table)","Only 1 defined term implicitly referenced (the Schedule 4 item number)","No nested conditional logic or exceptions","Single cross-reference to the Customs Act 1901 and Customs Tariff Act 1995","Straightforward declaratory format: 'goods X get concession Y'"],"plain_english_summary":"This Tariff Concession Order allows water bomb sets (balloons with hand pumps) classified at tariff code 9503.00.70 to be imported into Australia duty-free, effective 28 October 2009.  \n\nIt benefits importers by removing customs duty and may increase price pressure on Australian producers and retailers; it was issued by a Customs delegate under the Customs Act."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0942060","history":"/api/acts/tariff-concession-order-0942060/history","analysis":"/api/acts/tariff-concession-order-0942060/analysis","conflicts":"/api/acts/tariff-concession-order-0942060/conflicts","importantCases":"/api/acts/tariff-concession-order-0942060/important-cases","documents":"/api/acts/tariff-concession-order-0942060/documents"}}