{"id":"F2010L02506","name":"Tariff Concession Order 1014472","slug":"tariff-concession-order-1014472","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84432,"registerId":"commonwealth-F2010L02506-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1014472","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| 8428.90.00 | HANDLING MACHINES, TRANSFORMER COREOp. 24.03.10 - TC 1014472 | 50  |\n| ---------- | ------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table.Michael Perry........................Dated 18 June 2010 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order limited to a specific class of goods (transformer core handling machines). It does not represent scope creep from original intent; tariff concession orders are routinely issued for individual product categories."},"complexity_factors":["Single, specific goods description (transformer core handling machines)","Only one operative provision with straightforward cross-reference to Customs Tariff Act 1995","No conditional logic, exceptions, or defined terms within the instrument itself","Minimal length (1 page)","Standard administrative form with pre-printed legislative authority (Section 269P of Customs Act 1901)"],"plain_english_summary":"This order grants a tariff concession for transformer core handling machines (customs code 8428.90.00) by applying the reduced duty under Schedule 4, Item 50 of the Customs Tariff Act 1995. It lowers import costs for businesses (manufacturers, utilities) and affects customs processing, encouraging infrastructure investment. The concession has been effective since 24 March 2010 and continues until revoked."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order applies an existing Schedule 4 tariff item to a specifically identified class of goods; it does not amend the Customs Tariff Act or expand the statutory scope. It operates as a grant of tariff treatment for the listed goods from 24.03.10 until administrative revocation (ss.269SC/269SD)."},"complexity_factors":["Cross-references to multiple statutes: s.269P, ss.269SC/269SD of the Customs Act 1901 and Part III Item 50 of Schedule 4 to the Customs Tariff Act 1995","Use of technical tariff classification (8428.90.00) requiring customs expertise to apply","Very brief goods description (‘HANDLING MACHINES, TRANSFORMER CORE’) which may raise classification ambiguity and require administrative or evidentiary follow-up","Open-ended duration (‘continue in force until revoked’) creates administrative uncertainty about timing of revocation","Decision issued by a delegate (Michael Perry) — introduces an administrative discretion point","No procedural detail in the instrument about claiming the concession or recordkeeping/compliance steps"],"plain_english_summary":"This Tariff Concession Order (TCO 1014472) says that goods described as “HANDLING MACHINES, TRANSFORMER CORE” classified under tariff code 8428.90.00 are covered by Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 24 March 2010. It is made under s.269P of the Customs Act 1901 and remains in force until revoked under ss.269SC or 269SD or a specified date. Importers gain the Schedule 4 treatment; a CEO delegate issued the decision and revocation is administratively possible."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1014472","history":"/api/acts/tariff-concession-order-1014472/history","analysis":"/api/acts/tariff-concession-order-1014472/analysis","conflicts":"/api/acts/tariff-concession-order-1014472/conflicts","importantCases":"/api/acts/tariff-concession-order-1014472/important-cases","documents":"/api/acts/tariff-concession-order-1014472/documents"}}