{"id":"F2010L02596","name":"Tariff Concession Order 1019062","slug":"tariff-concession-order-1019062","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84542,"registerId":"commonwealth-F2010L02596-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1019062","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 27.04.10 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| 3926.90.90 | SHEETS, COOLING TOWER, polyvinylchloride, corrugatedOp. 27.04.10 - TC 1019062 | 50  |\n| ---------- | ----------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.Michael Perry........................Dated 09 July 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 covering a single product category. It has not expanded beyond its original purpose of granting concessional treatment to specific PVC cooling tower sheets."},"complexity_factors":["Single product scope — only one specific good (PVC cooling tower sheets)","No defined terms section — relies on external customs classification codes","Minimal conditional logic — straightforward declaration with fixed effective date","Short length — 1 page, single table entry","Cross-references only to standard Customs Act provisions (sections 269P, 269SC, 269SD) and Customs Tariff Act Schedule 4"],"plain_english_summary":"This order grants a concessional (reduced or zero) customs duty rate for corrugated PVC cooling tower sheets classified under tariff code 3926.90.90, allowing such imports into Australia on more favourable terms. It mainly affects importers (lower duty), domestic manufacturers (heightened import competition), and businesses using cooling towers (potentially lower equipment costs). The order took effect on 27 April 2010."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument is an implementing declaration applying an existing Schedule 4 item to a specified good (corrugated PVC cooling‑tower sheets). The text contains no indication it expands or narrows the underlying statutory scheme beyond declaring applicability under s 269P; revocation is governed by ss 269SC/269SD. There is no evidence in the Order that the legislative scope has been altered from the mechanism it invokes."},"complexity_factors":["Narrow product description tied to a single tariff line (3926.90.90) — low scope but requires precise technical classification.","Cross‑references to multiple statutory provisions (s 269P; ss 269SC/269SD; Part III of Schedule 4 to the Customs Tariff Act 1995) — legal navigation needed.","Administrative discretion: order issued by a CEO delegate (Michael Perry), creating reliance on agency decision rather than primary legislation.","Temporal mechanics: effective from a fixed date and continuing until revocation — stakeholders must monitor revocation pathways.","Impact limited to customs duty treatment (item 50) rather than substantive regulatory standards — relevance concentrated on importers and customs officers."],"plain_english_summary":"This Tariff Concession Order declares corrugated polyvinyl chloride cooling‑tower sheets (tariff line 3926.90.90) are covered by item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 27 April 2010 until revoked (issued under s 269P of the Customs Act 1901). Mechanically, it changes the customs treatment of those imports so importers can rely on Schedule 4 item 50; this shifts who pays customs charges, imposes a classification/compliance task on importers, and rests on a delegate’s administrative declaration (Michael Perry)."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1019062","history":"/api/acts/tariff-concession-order-1019062/history","analysis":"/api/acts/tariff-concession-order-1019062/analysis","conflicts":"/api/acts/tariff-concession-order-1019062/conflicts","importantCases":"/api/acts/tariff-concession-order-1019062/important-cases","documents":"/api/acts/tariff-concession-order-1019062/documents"}}