{"id":"F2010L02031","name":"Tariff Concession Order 1007947","slug":"tariff-concession-order-1007947","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":124567,"registerId":"commonwealth-F2010L02031-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1007947","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 15.02.10 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| 8409.91.10 | VALVES, INTERNAL COMBUSTION ENGINE, inlet OR exhaustOp. 15.02.10 - TC 1007947 | 50  |\n| ---------- | ----------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.....................David Mulcair ...................Dated 23 April 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 instrument itself sets the applicability (valves at tariff code 8409.91.10) and effective date (15 February 2010). It does not indicate any modification of a prior scope within its text; any change would require comparison with earlier orders or schedules not contained in this document."},"complexity_factors":["Narrow subject-matter: single product description (valves for internal combustion engines) and one tariff classification (8409.91.10).","Legal references: relies on statutory cross-references (s.269P Customs Act 1901; Part III, Schedule 4 of the Customs Tariff Act 1995; ss.269SC and 269SD for revocation), requiring look-up of external provisions to fully understand effects.","Technical tariff nomenclature: understanding effect requires familiarity with tariff codes and Schedule 4 item meanings.","Administrative discretion: revocation left to the Commissioner/CEO delegate under specified sections, creating an operational decision point.","Brevity of instrument: limited text minimizes interpretive complexity but transfers work to cross-referenced statutes and tariff schedules."],"plain_english_summary":"This order declares that valves for internal combustion engines (inlet or exhaust), classified at tariff code 8409.91.10, are goods to which item 50 of Part III, Schedule 4 of the Customs Tariff Act 1995 applies, effective 15 February 2010.\n\nIt determines the tariff treatment for importers of those valves and places administration and potential revocation responsibility with customs officials under the cited provisions of the Customs Act."},"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 category of goods. It serves its original narrow purpose of granting duty relief for engine valves and has not expanded beyond this scope."},"complexity_factors":["Very short document (1 page)","Only 1 defined term (THE TABLE)","No cross-references to other legislation beyond standard citations (Customs Act 1901, Customs Tariff Act 1995)","Simple tabular format with only 2 columns","No conditional logic or exceptions — straightforward declaration","Single goods classification covered"],"plain_english_summary":"This Tariff Concession Order grants a reduced tariff under Item 50 for inlet or exhaust valves for internal combustion engines (customs code 8409.91.10), letting importers bring these parts into Australia at lower duty. It affects engine part importers, manufacturers and repair businesses, and Australian Customs processing those goods. The concession took effect 15 February 2010 and was made by David Mulcair for the CEO."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1007947","history":"/api/acts/tariff-concession-order-1007947/history","analysis":"/api/acts/tariff-concession-order-1007947/analysis","conflicts":"/api/acts/tariff-concession-order-1007947/conflicts","importantCases":"/api/acts/tariff-concession-order-1007947/important-cases","documents":"/api/acts/tariff-concession-order-1007947/documents"}}