{"id":"F2010L02464","name":"Tariff Concession Order 1014408","slug":"tariff-concession-order-1014408","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84402,"registerId":"commonwealth-F2010L02464-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1014408","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| 7326.90.90 | STEERING WHEELS, BOAT, stainless steelOp. 24.03.10 - TC 1014408 | 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":{"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, as printed, establishes the concession scope for a single product from 24 March 2010 and contains no amendments or additional restrictions. There is no indication in the text that the scope was altered from its original declaration; continuation depends on formal revocation under the cited provisions."},"complexity_factors":["Single, narrowly described entry (one commodity: stainless‑steel boat steering wheels).","Relies on cross‑reference to Schedule 4, Part III, item 50 rather than containing substantive tariff rules.","Legal formality: made under s.269P of the Customs Act and subject to revocation under ss.269SC–269SD.","Temporal element: effective from a fixed date and open‑ended until revocation.","Operational requirement: importers must apply correct tariff classification (7326.90.90) when claiming the concession."],"plain_english_summary":"This Order declares that stainless‑steel boat steering wheels (tariff classification 7326.90.90) are goods to which item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies, effective 24 March 2010 until revoked (s.269P; ss.269SC–269SD). Mechanically, it authorises importers to treat those goods under the listed Schedule 4 tariff treatment; the decision was made by a delegate of the CEO and importers must use the correct tariff classification when claiming the concession."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order covering a specific product category. It has not expanded beyond its original purpose of granting duty concessions for stainless steel boat steering wheels."},"complexity_factors":["Single product category covered (stainless steel boat steering wheels)","Only one operative provision with straightforward cross-references to the Customs Act 1901 and Customs Tariff Act 1995","No conditional logic, exceptions, or defined terms within the instrument itself","Standard template format used for tariff concession orders","Length: approximately 200 words across 1 page"],"plain_english_summary":"This Tariff Concession Order lets stainless steel boat steering wheels (tariff code 7326.90.90) be imported into Australia at a concessional duty rate under Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995. Effective 24 March 2010 and issued by Michael Perry for the CEO of the Australian Border Force, it lowers costs for importers but increases competition pressure on local manufacturers; concessions can be challenged if they harm domestic industry."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1014408","history":"/api/acts/tariff-concession-order-1014408/history","analysis":"/api/acts/tariff-concession-order-1014408/analysis","conflicts":"/api/acts/tariff-concession-order-1014408/conflicts","importantCases":"/api/acts/tariff-concession-order-1014408/important-cases","documents":"/api/acts/tariff-concession-order-1014408/documents"}}