{"id":"F2010L02463","name":"Tariff Concession Order 1014406","slug":"tariff-concession-order-1014406","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84401,"registerId":"commonwealth-F2010L02463-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1014406","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 24.03.10 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| 3926.90.90 | STEERING WHEELS, BOAT, having BOTH of the following:(a) thermoplastic wheel;(b) alloy hubOp. 24.03.10 - TC 1014406 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table...................Michael Perry .....................Dated 11 June 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, narrow tariff concession order for a specific product category. It matches the original intent of such instruments — to grant duty concessions for particular goods meeting precise specifications. No scope creep is evident."},"complexity_factors":["Very short document (1 page, 1 table entry)","Only 1 defined term implicitly referenced (the Customs Tariff classification 3926.90.90)","Simple conditional logic: goods must satisfy BOTH criteria (a) AND (b)","No cross-references within the document itself (only references to external legislation: Customs Act 1901 and Customs Tariff Act 1995)","Single operative provision with clear effective date and revocation mechanism"],"plain_english_summary":"This Tariff Concession Order reduces or eliminates import duties on boat steering wheels that specifically combine a thermoplastic (heat-molded) wheel and an alloy hub, under Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995. It took effect 24 March 2010 and continues until revoked.\n\nIt affects importers of these steering wheels, Australian boat manufacturers who purchase them, and customs officials who classify imports — lowering costs for builders and buyers."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The text contains no indication the Order's scope was altered from its original purpose. It grants a Schedule 4 (item 50) concession to the specifically described goods from 24.03.10 and remains in force until revoked under the cited provisions; no amendments or expansions are included in the instrument."},"complexity_factors":["Narrow substantive scope: applies only to a specific good described by material and function (steering wheels: thermoplastic wheel and alloy hub).","Technical customs classification: relies on tariff code 3926.90.90 and Schedule 4 item 50 (requires tariff/HS expertise).","Statutory references: instrument made under s.269P of the Customs Act 1901 and revocation governed by ss.269SC–269SD (administrative law familiarity needed).","Administrative discretion and timing: effective from 24.03.10 and continues until revoked — ongoing administrative oversight and revocation risk.","Limited stakeholder set: primary parties affected are importers/manufacturers and the customs administration; fiscal effects (foregone duties) are concentrated and measurable."],"plain_english_summary":"This Order declares that certain boat steering wheels (thermoplastic wheel with an alloy hub), classified 3926.90.90, qualify for the Schedule 4 item 50 tariff concession from 24 March 2010 until revoked. It is made under s.269P of the Customs Act 1901.\n\nThe measure changes the tariff treatment importers/manufacturers face (reducing import duty where item 50 applies); the delegate (Michael Perry) may revoke the concession under ss.269SC–269SD, so the direct effects concern importers, customs revenue and administrative compliance."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1014406","history":"/api/acts/tariff-concession-order-1014406/history","analysis":"/api/acts/tariff-concession-order-1014406/analysis","conflicts":"/api/acts/tariff-concession-order-1014406/conflicts","importantCases":"/api/acts/tariff-concession-order-1014406/important-cases","documents":"/api/acts/tariff-concession-order-1014406/documents"}}