{"id":"F2010L02418","name":"Tariff Concession Order 1014989","slug":"tariff-concession-order-1014989","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84341,"registerId":"commonwealth-F2010L02418-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1014989","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 26.03.10 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| 6810.99.00 | WATER FOUNTAINS, polyresin AND/OR fibreglass reinforcedpolyresin AND stone powder, with or without ANY of the following:(a) submersible pump;(b) electric cable;(c) fountain reservoir;(d) tubing;(e) transformer;(f) metal frame;(g) fountain spout;(h) lightsOp. 26.03.10 - TC 1014989 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.Paul Mercer..........................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"},"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 category of decorative water fountains. It does not expand beyond its original purpose of granting duty-free entry for these particular goods. The scope remains tightly constrained to the goods described in Column 1."},"complexity_factors":["Single, specific product category (water fountains) with clearly defined material composition","Only 7 defined components listed as optional inclusions (submersible pump through to lights)","No nested exceptions or conditional logic — straightforward eligibility criteria","Single cross-reference to Customs Tariff Act 1995 Schedule 4 Item 50","Document is 1 page with minimal procedural content beyond standard delegation and dating","Standard administrative template format with no novel legal mechanisms"],"plain_english_summary":"This Tariff Concession Order removes customs duties on certain decorative water fountains made of polyresin, fibreglass‑reinforced polyresin, and/or stone powder (including specified pumps, lights and fittings), allowing them to be imported into Australia duty‑free. It affects importers, retailers/wholesalers and consumers by lowering import costs and potentially retail prices. The concession took effect 26 March 2010 and remains in force until revoked."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order applies Item 50 of Part III, Schedule 4 to the specified polyresin/fibreglass water fountains (classification 6810.99.00) from 26 March 2010 until revoked. The instrument itself contains no language showing any change to that scope from its stated purpose; any broader change would require reference to other instruments or amendments not present in this text."},"complexity_factors":["Relies on cross‑references to other statutes: Customs Act 1901 s 269P (making power) and ss 269SC/269SD (revocation) — requires consulting those provisions.","Refers to Part III of Schedule 4 to the Customs Tariff Act 1995 (Item 50) — effect depends on the external tariff instrument.","Uses technical tariff classification 6810.99.00 (interpretation requires HS/tariff expertise).","Product description includes open-ended 'with or without any of the following' components, creating interpretation/stretch risks for borderline imports.","Indeterminate duration: effective from a date but continues until administrative revocation, creating ongoing compliance monitoring.","Made by a delegate of the CEO (administrative discretion in decision and potential variability in future revocation or variation)."],"plain_english_summary":"**What it does:** Declares that specified water fountains (tariff classification 6810.99.00) are goods to which Item 50 in Part III of Schedule 4 of the Customs Tariff Act 1995 applies. \n\nIt takes effect from 26 March 2010 and continues until revoked under ss 269SC or 269SD of the Customs Act 1901; the declaration was made under s 269P by a delegate of the Chief Executive Officer. Importers of the listed fountain goods and customs administrators are directly affected."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1014989","history":"/api/acts/tariff-concession-order-1014989/history","analysis":"/api/acts/tariff-concession-order-1014989/analysis","conflicts":"/api/acts/tariff-concession-order-1014989/conflicts","importantCases":"/api/acts/tariff-concession-order-1014989/important-cases","documents":"/api/acts/tariff-concession-order-1014989/documents"}}