{"id":"F2010L01466","name":"Tariff Concession Order 0948288","slug":"tariff-concession-order-0948288","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84037,"registerId":"commonwealth-F2010L01466-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0948288","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 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| 9405.40.00 | FITTINGS, FLUORESCENT LIGHT, being enclosuresOp. 10.12.09 - TC 0948288 | 50  |\n| ---------- | ---------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.Paul Mercer..........................Dated 26 February 2010 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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order applies an existing Schedule 4 concession (item 50) to a specified tariff classification (9405.40.00) from 10 Dec 2009. It does not, on its face, expand or narrow the statutory scope beyond declaring that the listed goods attract the Schedule 4 item; duration and removal are governed by revocation under ss269SC/269SD of the Customs Act 1901."},"complexity_factors":["Very narrow subject matter: single tariff classification (9405.40.00)","Relies on cross-references to primary statutes (Customs Act 1901 s269P; ss269SC/269SD; Customs Tariff Act 1995 Part III Schedule 4 item 50)","Technical customs classification required to determine eligibility (may require specialist knowledge)","Legal mechanics are simple (grant of concession with standard revocation routes)","Limited factual detail in description (\"being enclosures\" may invite interpretation disputes)"],"plain_english_summary":"This order treats “fittings, fluorescent light, being enclosures” (tariff code 9405.40.00) as goods to which Part III, Schedule 4 item 50 of the Customs Tariff Act 1995 applies, effective 10 Dec 2009 until revoked. It affects importers by applying the Schedule 4 concession (reducing tariff liability); the decision is made under s269P of the Customs Act 1901 and can be revoked under ss269SC/269SD. Costs fall to government revenue; importers must classify goods correctly and keep compliance records."},"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 represents the original and continuing purpose of the Tariff Concession System — to grant duty exemptions where equivalent goods are not produced locally. There is no indication of scope creep or expansion beyond the original intent of the Customs Act provisions."},"complexity_factors":["Single, specific product category (fluorescent light fittings) rather than broad classes of goods","No defined terms section — relies on standard customs tariff classifications","No conditional logic or exceptions — straightforward declaration of concession","Minimal cross-referencing (only references to standard Customs Act and Customs Tariff Act provisions)","Single-page document with simple two-column table format","Operates under well-established statutory framework (Section 269P of Customs Act 1901) without novel legal mechanisms"],"plain_english_summary":"This Tariff Concession Order allows fluorescent light fittings (their enclosures) classified under tariff 9405.40.00 to be imported duty-free into Australia, reducing import costs for businesses and suppliers. It benefits importers and downstream construction/lighting industries while increasing competition for domestic manufacturers. The concession took effect 10 December 2009 and was issued on 26 February 2010 by Paul Mercer on behalf of the CEO of the Australian Border Force."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0948288","history":"/api/acts/tariff-concession-order-0948288/history","analysis":"/api/acts/tariff-concession-order-0948288/analysis","conflicts":"/api/acts/tariff-concession-order-0948288/conflicts","importantCases":"/api/acts/tariff-concession-order-0948288/important-cases","documents":"/api/acts/tariff-concession-order-0948288/documents"}}