{"id":"F2010L02708","name":"Tariff Concession Order 1019450","slug":"tariff-concession-order-1019450","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84664,"registerId":"commonwealth-F2010L02708-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1019450","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, David Mulcair, 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 29.04.10 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 | PILL CRUSHERS, incorporating a storage compartment within the lidOp. 29.04.10 - TC 1019450 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table..................David Mulcair ......................Dated 19 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 administrative instrument creating a tariff concession for a specific product. It has not expanded beyond its original purpose of granting concessional treatment to pill crushers."},"complexity_factors":["Single, specific product category (pill crushers) with narrow technical description","Minimal conditional logic — straightforward application of Schedule 4 Item 50","No nested exceptions or cross-references beyond basic statutory citations (Customs Act 1901, Customs Tariff Act 1995)","Only 2 operative dates (effective date and potential revocation provisions)","Standard bureaucratic template format with minimal substantive content"],"plain_english_summary":"This Tariff Concession Order lets pill crushers (plastic medical devices with a storage lid) be imported into Australia under a concessional duty rate, classified at customs code 3926.90.90 via Schedule 4, Item 50.  \n\nIt lowers import costs for suppliers and can reduce prices for healthcare providers and patients, while increasing competition for domestic manufacturers; effective 29 April 2010."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"No. The Order confines the concession to the specifically described goods and the listed Schedule 4 item from 29 April 2010 until revoked. The text does not expand or narrow the Schedule beyond that product; any change in scope would require a separate revocation or amendment under the Customs Act."},"complexity_factors":["Very narrow scope: single product described by plain-language phrase plus tariff code (3926.90.90).","Effect depends on cross-reference to Schedule 4, Part III, item 50 — must consult Schedule 4 to know the concession's precise terms.","Starts 29 April 2010 and continues until revoked; revocation governed by sections 269SC or 269SD of the Customs Act 1901 (administrative discretion/time-limited nature).","Made under section 269P of the Customs Act 1901 by a delegate of the Chief Executive Officer (administrative instrument, not primary legislation).","Practical compliance factors: importers must correctly classify goods and supply evidence to claim the concession; customs must implement tariff coding.","Low legal ambiguity overall, but potential for classification disputes because of the product description's phrasing."],"plain_english_summary":"*This Order declares that “pill crushers, incorporating a storage compartment within the lid” (tariff classification 3926.90.90) are covered by Part III, Schedule 4 item 50 of the Customs Tariff Act 1995 from 29 April 2010 until revoked. Mechanically, it applies a tariff concession to imports of that specific product.*\n\n*It affects importers (who receive the concession), the customs administration (which must apply it), and competing domestic suppliers. The trade-offs are lower import costs versus reduced tariff revenue, plus small compliance and classification tasks for importers.*"},"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-1019450","history":"/api/acts/tariff-concession-order-1019450/history","analysis":"/api/acts/tariff-concession-order-1019450/analysis","conflicts":"/api/acts/tariff-concession-order-1019450/conflicts","importantCases":"/api/acts/tariff-concession-order-1019450/important-cases","documents":"/api/acts/tariff-concession-order-1019450/documents"}}