{"id":"F2010L01641","name":"Tariff Concession Order 0948286","slug":"tariff-concession-order-0948286","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84224,"registerId":"commonwealth-F2010L01641-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0948286","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 10.12.09 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| 8421.39.00 | FILTERS, PARTICULATE, DIESEL ENGINEOp. 10.12.09 - TC 0948286 | 50  |\n| ---------- | ------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table.Wendy Knowles........................Dated 05 March 2010 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 duty relief for a specific category of goods."},"complexity_factors":["Very short document (1 page)","Only 1 defined term (THE TABLE)","No cross-references to other legislation beyond basic citations (Customs Act 1901, Customs Tariff Act 1995)","Simple conditional logic (effective date and revocation conditions clearly stated)","Single commodity description with specific tariff classification","Standardized template format typical of administrative instruments"],"plain_english_summary":"This Tariff Concession Order grants a reduced (including zero) customs duty rate for imported diesel engine particulate filters (tariff code 8421.39.00), allowing eligible importers to pay lower duties under Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995.\n\nIt affects importers and businesses using or supplying diesel engines, lowers import costs, and promotes uptake of pollution‑control technology; effective 10 December 2009."},"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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order limits its effect to diesel particulate filters classified at 8421.39.00 and the application of Schedule 4 Item 50 from 10 December 2009 until revoked under ss269SC–269SD. There is no indication in the text of any expansion or narrowing beyond that stated scope."},"complexity_factors":["Very narrow product scope (single tariff heading 8421.39.00)","Tied to a single Schedule 4 item (Item 50) requiring cross-reference to the Customs Tariff Act 1995","Made by delegate under statutory power (s269P) — administrative process, not novel law","Revocation subject to ss269SC–269SD, requiring procedural awareness","Reliance on correct tariff classification and Customs compliance for practical effect"],"plain_english_summary":"This Tariff Concession Order applies Schedule 4, Item 50 of the Customs Tariff Act 1995 to imports classified as 8421.39.00 — \"filters, particulate, diesel engine\" — effective 10 December 2009. Mechanically, it changes the customs duty treatment for those specific imported parts. The order was made by a delegate under s269P and may be revoked under ss269SC–269SD, so importers must correctly classify goods and follow Customs procedures to claim the concession (Schedule 4 Item 50; 8421.39.00; s269P; ss269SC–269SD)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0948286","history":"/api/acts/tariff-concession-order-0948286/history","analysis":"/api/acts/tariff-concession-order-0948286/analysis","conflicts":"/api/acts/tariff-concession-order-0948286/conflicts","importantCases":"/api/acts/tariff-concession-order-0948286/important-cases","documents":"/api/acts/tariff-concession-order-0948286/documents"}}