{"id":"F2010L02003","name":"Tariff Concession Order 1003371","slug":"tariff-concession-order-1003371","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":124490,"registerId":"commonwealth-F2010L02003-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1003371","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 19.01.10 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| 8418.69.00 | BODY STORAGE SYSTEM, portable, modular, having an operatingtemperature NOT less than minus 25 degrees C and NOT greaterthan 5 degrees COp. 19.01.10 - TC 1003371 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...David Mulcair........................Dated 09 April 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 single tariff concession. It has not expanded beyond its original purpose of granting duty-free status to specific refrigeration equipment."},"complexity_factors":["Single, narrow product category (portable body storage systems)","Only one defined term implied (the goods description itself)","No cross-references to other legislation beyond the enabling Act citation","Simple two-column table format with minimal conditional logic","Straightforward effective date and revocation mechanism","Total length: approximately 200 words"],"plain_english_summary":"This Order allows certain portable, modular body-storage refrigeration units (operating about −25°C to +5°C and classified under customs code 8418.69.00) to be imported into Australia free of customs duty. It primarily affects importers (mortuary, hospital, forensic and disaster-response suppliers) and customs processing.\n\nThe concession cuts costs for organisations that need temporary body storage. It commenced 19 January 2010 under s.269P of the Customs Act 1901."},"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":"No earlier instrument or baseline is provided in the source text, so there is no evidence here that the Order alters a prior scope. The Order itself defines scope: the listed body storage system (8418.69.00) is subject to item 50 of Schedule 4 from 19.01.2010, made under s.269P and revocable under ss.269SC/269SD."},"complexity_factors":["Cross-reference to multiple statutes: Customs Act 1901 (s.269P, ss.269SC/269SD) and Customs Tariff Act 1995 (Part III, Schedule 4) increases legal cross-referencing.","Single-line, highly specified goods description (8418.69.00) with technical temperature range reduces substantive ambiguity but requires precise tariff classification.","Administrative effect depends on accurate customs entries and documentation by importers — operational compliance rather than complex substantive rules.","Duration and termination governed by revocation provisions in other sections (269SC/269SD), requiring familiarity with revocation mechanics.","Low number of operative provisions (one table row) keeps textual complexity low despite statutory linkage."],"plain_english_summary":"This Order declares that a specific portable, modular “body storage system” (tariff heading 8418.69.00) is to be treated under item 50 of Part III, Schedule 4 to the Customs Tariff Act 1995, with effect from 19 January 2010. It was made by a delegate under section 269P of the Customs Act 1901 and remains until revoked under sections 269SC or 269SD. Importers of the listed goods must use that tariff classification and Schedule 4 item when lodging customs entries; the delegate’s decision sets the administrative treatment and effective date."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1003371","history":"/api/acts/tariff-concession-order-1003371/history","analysis":"/api/acts/tariff-concession-order-1003371/analysis","conflicts":"/api/acts/tariff-concession-order-1003371/conflicts","importantCases":"/api/acts/tariff-concession-order-1003371/important-cases","documents":"/api/acts/tariff-concession-order-1003371/documents"}}