{"id":"F2010L02524","name":"Tariff Concession Order 1026114","slug":"tariff-concession-order-1026114","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84462,"registerId":"commonwealth-F2010L02524-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1026114","content":"| TARIFF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 10.06.10 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| 4410.12.00 | ORIENTED STRAND BOARDOp. 10.06.10 - TC 1026114 | 50  |\n| ---------- | ---------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table....................Paul Mercer ....................Dated 10 September 2010 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1970},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is a straightforward administrative determination granting a tariff concession for a specific building material. There is no indication the scope has expanded beyond the original intent of providing duty-free treatment for Oriented Strand Board classified under 4410.12.00."},"complexity_factors":["Single product category only (Oriented Strand Board)","Only one tariff classification code referenced (4410.12.00)","No conditions, exceptions, or procedural requirements","Minimal cross-referencing (only standard Customs Act provisions for making and revoking orders)","Extremely short length (single table entry on one page)"],"plain_english_summary":"**What this does:** This order gives importers a **customs duty exemption** (tariff concession) on **Oriented Strand Board** (OSB) — a type of engineered wood panel used in construction (similar to particle board or flake board).\n\n**How it works:** Normally, importing OSB under tariff code **4410.12.00** would attract customs duty (import tax). This order declares these goods fall under **Item 50 of Schedule 4** to the Customs Tariff Act 1995, which means **no duty is payable** on these imports.\n\n**Who it affects:** Businesses importing Oriented Strand Board for building or manufacturing.\n\n**Key details:**\n- **Effective date:** 10 June 2010\n- **Duration:** Remains in force until officially revoked under the Customs Act\n- **Legal basis:** Made by a delegate of the Customs CEO under Section 269P of the Customs Act 1901"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1026114","history":"/api/acts/tariff-concession-order-1026114/history","analysis":"/api/acts/tariff-concession-order-1026114/analysis","conflicts":"/api/acts/tariff-concession-order-1026114/conflicts","importantCases":"/api/acts/tariff-concession-order-1026114/important-cases","documents":"/api/acts/tariff-concession-order-1026114/documents"}}