{"id":"F2010L02416","name":"Tariff Concession Order 1014999","slug":"tariff-concession-order-1014999","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84339,"registerId":"commonwealth-F2010L02416-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1014999","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 | ORNAMENTS, consisting of EITHER of the following:(a) polyresin;(b) fibreglass reinforced polyresinOp. 26.03.10 - TC 1014999 | 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":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order of the type routinely issued under the Customs Act 1901. It applies only to the specific goods described (polyresin ornaments) and does not represent scope creep from any broader original intent."},"complexity_factors":["Single, narrow product category (polyresin ornaments)","Only two material variants specified","No cross-references to other legislation beyond standard citation","Simple two-column table format","No conditional logic or exceptions within the order itself","Straightforward effective date and revocation mechanism"],"plain_english_summary":"This Tariff Concession Order (1014999) lets decorative ornaments made of polyresin or fibreglass‑reinforced polyresin be imported into Australia under Schedule 4, Item 50 of the Customs Tariff Act 1995, typically lowering or removing the usual customs duty on heading 3926.40.00. It primarily affects importers, wholesalers and retailers of such ornaments and can reduce prices for consumers; it has been effective since 26 March 2010."},"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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The order simply designates the specified goods as subject to Schedule 4, Part III Item 50 from 26 March 2010 and remains in force until revoked. The text does not expand or narrow the described goods beyond the stated description, nor does it alter the statutory framework; it implements a targeted tariff concession rather than changing statutory scope."},"complexity_factors":["Very narrow subject matter: single commodity description (ornaments of polyresin or fibreglass‑reinforced polyresin) and single tariff heading (3926.40.00).","Simple legal mechanism: declaration under s269P of the Customs Act 1901 linking goods to a Schedule 4, Part III item.","Standard revocation mechanism referenced (ss269SC and 269SD) — procedural rather than substantive complexity.","Dependence on correct tariff classification by importers to access the concession (administrative/compliance step).","Delegation and administrative discretion concentrated in a named delegate (Paul Mercer) with dated effect (26.03.10)."],"plain_english_summary":"Declares that imported ornaments (tariff 3926.40.00) made of polyresin or fibreglass‑reinforced polyresin are covered by a Schedule 4, Part III tariff concession (Item 50), effective 26 March 2010 until revoked. The concession reduces the duty payable on those imports; importers therefore benefit, the Commonwealth foregoes revenue, and the customs delegate (under s269P of the Customs Act 1901) controls the declaration and possible revocation (ss269SC/269SD). Importers must correctly classify goods to claim the concession."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1014999","history":"/api/acts/tariff-concession-order-1014999/history","analysis":"/api/acts/tariff-concession-order-1014999/analysis","conflicts":"/api/acts/tariff-concession-order-1014999/conflicts","importantCases":"/api/acts/tariff-concession-order-1014999/important-cases","documents":"/api/acts/tariff-concession-order-1014999/documents"}}