{"id":"F2010L01730","name":"Tariff Concession Order 1001037","slug":"tariff-concession-order-1001037","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":153080,"registerId":"commonwealth-F2010L01730-current","compilationNumber":null,"startDate":"2026-04-04","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1001037","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Michael Perry, 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 07.01.10 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| 8421.23.00 | FILTERS, INTERNAL COMBUSTION ENGINE, being EITHER of thefollowing:(a) oil;(b) fuelOp. 07.01.10 - TC 1001037 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 22 March 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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a tariff concession for specific goods. It matches its original purpose exactly — to grant duty relief for particular imported filters. No scope creep is evident."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicitly referenced (the Schedule 4 Item Number)","No nested conditional logic — simple 'EITHER (a) OR (b)' structure","Single cross-reference to Customs Act 1901 and Customs Tariff Act 1995","Straightforward tabular format with minimal legal drafting complexity"],"plain_english_summary":"This Tariff Concession Order declares oil and fuel filters for internal combustion engines (customs code 8421.23.00) qualify for a reduced or zero customs duty under Item 50 of Schedule 4 to the Customs Tariff Act 1995. Effective 7 January 2010, it lowers import costs for businesses that import, manufacture or use these filters, issued under section 269P of the Customs Act 1901 by a delegate of the Chief Executive Officer."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order does not amend the Customs Tariff Act or redefine tariff headings; it simply declares that the specified filters are goods to which an existing Schedule 4 item (item 50) applies. It therefore implements tariff treatment for those listed goods without expanding or narrowing the underlying Schedule in this instrument."},"complexity_factors":["Short, single-purpose instrument applying an existing Schedule 4 item to a narrow list of goods (oil or fuel filters).","Relies on external legal texts for substantive effect (Part III of Schedule 4 to the Customs Tariff Act 1995; Customs Act 1901 provisions ss269P, 269SC, 269SD).","Uses a single tariff classification code (8421.23.00), so technical accuracy in classification matters for application.","Contains an effective-from date and open-ended revocation mechanism rather than a fixed expiry, creating administrative dependency on future revocation.","Does not itself state the detailed fiscal effect; users must consult the referenced Schedule 4 item to determine exact duty consequences."],"plain_english_summary":"This Order declares that certain internal-combustion-engine filters (oil or fuel), classified at 8421.23.00, are goods to which Part III of Schedule 4 (item 50) of the Customs Tariff Act 1995 applies, effective 07.01.2010. Made under s269P of the Customs Act 1901 by a delegate (Michael Perry), it stays in force until revoked under ss269SC or 269SD or a date in Column 2. Mechanically, it changes the tariff treatment applied at import and so directly affects importers' customs treatment."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1001037","history":"/api/acts/tariff-concession-order-1001037/history","analysis":"/api/acts/tariff-concession-order-1001037/analysis","conflicts":"/api/acts/tariff-concession-order-1001037/conflicts","importantCases":"/api/acts/tariff-concession-order-1001037/important-cases","documents":"/api/acts/tariff-concession-order-1001037/documents"}}