{"id":"F2010L02741","name":"Tariff Concession Order 1024225","slug":"tariff-concession-order-1024225","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84688,"registerId":"commonwealth-F2010L02741-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1024225","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 31.05.10 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| 8514.10.00 | FURNACES, ELECTRIC, THERMAL DIFFUSION COATING, having ALL of thefollowing:(a) temperature range NOT less than 200 degrees C andNOT greater than 500 degrees C;(b) voltage NOT less than 342 W and NOT greater than 418 W;(c) frequency NOT less than 49 Hz and NOT greater than51 Hz;(d) power output NOT less than 60 kWOp. 31.05.10 - TC 1024225 | 50  |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.David Mulcair........................Dated 23 August 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 covering a single specific type of industrial equipment. It matches the typical scope of such instruments — targeted duty relief for particular goods meeting precise technical criteria. No evidence of scope creep beyond the original purpose of facilitating imports of specialised manufacturing equipment."},"complexity_factors":["Single, narrow product category (electric thermal diffusion coating furnaces)","Only 4 technical specifications to determine eligibility","No cross-references to other legislation beyond the standard empowering provisions","No conditional exceptions or nested definitions","Standard administrative format with minimal interpretive provisions","Single page document with straightforward tabular structure"],"plain_english_summary":"This Tariff Concession Order grants a reduced or zero customs duty for a narrowly defined type of electric thermal diffusion coating furnace that meets precise technical specifications (temperature, voltage, frequency and power). \n\nIt benefits importers, manufacturers and businesses using thermal diffusion coating by lowering import costs, helping Australian firms access specialised equipment more affordably; effective 31 May 2010 until revoked or replaced."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Mechanically expands the set of goods treated as falling under Part III Schedule 4 by declaring the specified furnaces eligible for the tariff concession at item 50. Effectively changes the tariff treatment for imports matching the listed description from 31 May 2010 until revoked (see s.269P and Columns 1–2 of the Table)."},"complexity_factors":["Narrow, technical product description with mandatory numeric ranges (temperature, voltage, frequency, power) increases verification needs for importers.","Requires correct tariff classification (HS 8514.10.00) to trigger the concession, creating administrative interaction with customs classification systems.","Cross-reference to another statutory instrument: applies the item in Part III of Schedule 4 to the Customs Tariff Act 1995 (Column 2: item 50), so effect depends on that Schedule’s content outside this order.","Authority and lifespan governed by statutory provisions: made under s.269P of the Customs Act 1901; continues until revoked under ss.269SC or 269SD — introduces administrative discretion for future revocation.","Effective date is fixed (31.05.10) and the order remains in force until revoked, so temporal scope is open-ended absent revocation.","Potential for factual ambiguity in the specification (units and ranges are critical) which may cause classification disputes or compliance risk."],"plain_english_summary":"This order treats a specific class of electric thermal-diffusion-coating furnaces (classified at 8514.10.00) as eligible for the tariff concession listed at item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995, effective 31 May 2010 until revoked. It changes customs treatment for importers of those furnaces: importers must ensure the machines meet the listed technical ranges (temperature, voltage, frequency, power) to obtain the tariff treatment, which alters import costs and the related fiscal effect for the government."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1024225","history":"/api/acts/tariff-concession-order-1024225/history","analysis":"/api/acts/tariff-concession-order-1024225/analysis","conflicts":"/api/acts/tariff-concession-order-1024225/conflicts","importantCases":"/api/acts/tariff-concession-order-1024225/important-cases","documents":"/api/acts/tariff-concession-order-1024225/documents"}}