{"id":"F2010L02420","name":"Tariff Concession Order 1014998","slug":"tariff-concession-order-1014998","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84346,"registerId":"commonwealth-F2010L02420-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1014998","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| 3926.40.00 | STATUES, consisting of EITHER of the following:(a) polyresin;(b) fibreglass reinforced polyresinOp. 26.03.10 - TC 1014998 | 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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument's scope is limited to declaring that the specified statues fall within the existing Schedule 4, Part III, item 50 concession from 26.03.2010 until revoked. It does not amend Schedule 4 or tariff rates; it only applies an existing concession to the listed goods."},"complexity_factors":["Narrow, product‑based scope: applies only to 'STATUES' of polyresin or fibreglass reinforced polyresin (3926.40.00).","Cross‑reference reliance: effect depends on Part III, Schedule 4, item 50 of the Customs Tariff Act 1995 — requires consultation of that Schedule to know the tariff impact.","Delegated administrative power: declaration made under s269P (Customs Act 1901) — administrative discretion in application.","Revocation mechanism: continued effect until revoked under ss269SC/269SD, creating ongoing regulatory uncertainty for importers.","Compliance/interpretation burden: importers must correctly classify goods and satisfy concession conditions to obtain the duty treatment."],"plain_english_summary":"This order declares that statues made of polyresin or fibreglass‑reinforced polyresin (tariff code 3926.40.00) are covered by Part III, Schedule 4, item 50 of the Customs Tariff Act 1995 from 26 March 2010 until revoked. It changes how those imported goods are treated for customs duty. The declaration is made by a delegate of the CEO under s269P (Customs Act 1901); revocation is by ss269SC/269SD. Importers receive the tariff concession but must meet classification and concession conditions to obtain the benefit."},"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 type. It has not expanded beyond its original purpose of granting duty relief for particular imported statues."},"complexity_factors":["Single, narrow product category (statues of specific materials)","Only one operative provision with a simple two-column table","Minimal cross-referencing (only references to standard Customs Act sections for making and revoking orders)","No conditional logic, exceptions, or defined terms","Highly standardised, template-based format used routinely for tariff concessions"],"plain_english_summary":"This Tariff Concession Order lets statues made of polyresin or fibreglass‑reinforced polyresin be imported into Australia under Schedule 4, Item 50 of the Customs Tariff Act 1995 at a concessional (lower) duty rate. It affects importers and customs officers, reducing import costs for retailers and suppliers of decorative/garden statues. The concession took effect 26 March 2010 (made 11 June 2010)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1014998","history":"/api/acts/tariff-concession-order-1014998/history","analysis":"/api/acts/tariff-concession-order-1014998/analysis","conflicts":"/api/acts/tariff-concession-order-1014998/conflicts","importantCases":"/api/acts/tariff-concession-order-1014998/important-cases","documents":"/api/acts/tariff-concession-order-1014998/documents"}}