{"id":"F2010L02372","name":"Tariff Concession Order 1012310","slug":"tariff-concession-order-1012310","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":125197,"registerId":"commonwealth-F2010L02372-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1012310","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 11.03.10 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| 4419.00.00 | SINK ACCESSORIES, being food preparation boards having recessededgesOp. 11.03.10 - TC 1012310 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.Paul Mercer..........................Dated 28 May 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, narrow tariff concession order covering a single specific product category. It has not expanded beyond its original purpose of granting duty-free entry for particular sink accessories."},"complexity_factors":["Single, highly specific product description (food preparation boards with recessed edges)","Only one tariff classification referenced (4419.00.00)","No cross-references to other legislation beyond the empowering provision (s 269P)","No conditional logic, exceptions, or defined terms","Standard administrative form with minimal substantive content","Effective date and revocation mechanism are straightforward statutory references"],"plain_english_summary":"This Tariff Concession Order eliminates the customs duty on certain \"sink accessories\" — specifically food preparation boards with recessed edges — classified to tariff code 4419.00.00, allowing them to be imported into Australia duty-free. \n\nIt affects importers (lower costs), consumers (potentially lower prices) and competing domestic manufacturers. The order took effect 11 March 2010 and was made under section 269P of the Customs Act 1901 by an authorised delegate."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument implements a tariff concession for a specified good by declaring it covered by Schedule 4 item 50 from 11 March 2010; it does not expand or narrow the concession beyond the commodity description and statutory reference. Effect and revocation are governed by s 269P and ss 269SC/269SD of the Customs Act 1901 and the referenced Schedule 4 item."},"complexity_factors":["Single declaratory entry limited to one commodity description (sink accessories/food‑preparation boards with recessed edges) and one tariff classification (4419.00.00).","Direct statutory mechanism under s 269P of the Customs Act 1901 to apply an existing Schedule 4 item (item 50) from the Customs Tariff Act 1995.","Operative effect is simple and open‑ended (in force from 11.03.10 until revoked under ss 269SC or 269SD); no layered transitional rules or conditional exceptions.","Delegated administrative act (signed by a delegate of the CEO) — introduces administrative discretion in issuance but not complex rulemaking.","Compliance tasks are routine (correct tariff classification, documentation, and Customs verification) rather than novel regulatory processes."],"plain_english_summary":"Designates “sink accessories” (food‑preparation boards with recessed edges) as goods to which Part III of Schedule 4 to the Customs Tariff Act 1995 (Schedule 4 item 50) applies, effective 11 March 2010 until revoked (s 269P, Customs Act 1901). Signed by a delegate of the Chief Executive Officer, the Order changes the import tariff treatment for those goods: importers claiming the concession must have Customs classify the goods under 4419.00.00 and meet the usual record‑keeping and compliance requirements to obtain the Schedule 4 tariff outcome."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1012310","history":"/api/acts/tariff-concession-order-1012310/history","analysis":"/api/acts/tariff-concession-order-1012310/analysis","conflicts":"/api/acts/tariff-concession-order-1012310/conflicts","importantCases":"/api/acts/tariff-concession-order-1012310/important-cases","documents":"/api/acts/tariff-concession-order-1012310/documents"}}