{"id":"F2010L02972","name":"Tariff Concession Order 1027548","slug":"tariff-concession-order-1027548","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":85070,"registerId":"commonwealth-F2010L02972-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1027548","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 21.06.10 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| 8424.30.90 | WET ABRASIVE BLASTING MACHINES, wheeled OR trailer mountedOp. 21.06.10 - TC 1027548 | 50  |\n| ---------- | ----------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.David Mulcair........................Dated 13 September 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 limited to a specific piece of equipment. It has not expanded beyond its original purpose of granting duty-free status to wet abrasive blasting machines."},"complexity_factors":["Single, specific product category (wet abrasive blasting machines)","Only one tariff classification code involved (8424.30.90)","No nested conditions or exceptions — straightforward declaration","Minimal cross-referencing (only references to standard Customs Act sections for creation and revocation)","Very short document (1 page, 1 table entry)","No defined terms section — relies on existing Customs Tariff nomenclature"],"plain_english_summary":"This Tariff Concession Order allows wet abrasive blasting machines (water-and-abrasive surface‑preparation units, trailer- or wheel‑mounted) to be imported into Australia free of the usual customs duty. \n\nIt benefits importers and businesses that buy this equipment by lowering costs, while increasing competition for any local manufacturers; the concession remains in force until revoked or expired."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The Order changes tariff treatment by applying Schedule 4 item 50 to wet abrasive blasting machines classed under 8424.30.90 from 21 June 2010, shifting customs duty liability (and therefore cost) away from importers while the concession applies; it remains effective until formally revoked under ss.269SC/269SD."},"complexity_factors":["Narrow goods scope: single tariff classification (8424.30.90) limits affected parties to importers of these machines.","Legal mechanism: operates by declaring the goods subject to a specific Schedule 4 item (Part III, Schedule 4, item 50) under s.269P of the Customs Act 1901.","Duration and revocation: no fixed end date; remains in force until revoked under ss.269SC or 269SD — introduces ongoing administrative uncertainty for timing of revocation.","Compliance requirement: importers must use the correct tariff classification and follow customs procedures to claim the concession (administrative burden on importers/clearing agents).","Low interpretive complexity: plain descriptive goods text and single item number reduce need for legal characterisation or broad discretion by the delegate."],"plain_english_summary":"This Order applies Schedule 4, item 50 of the Customs Tariff Act 1995 to wheeled or trailer‑mounted wet abrasive blasting machines (tariff code 8424.30.90), effective 21 June 2010. Importers of those machines may claim a tariff concession while it remains in force; the concession continues until revoked under sections 269SC or 269SD. Mechanically, it reduces import duty for qualifying goods and requires correct tariff classification and administrative compliance to access the concession."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1027548","history":"/api/acts/tariff-concession-order-1027548/history","analysis":"/api/acts/tariff-concession-order-1027548/analysis","conflicts":"/api/acts/tariff-concession-order-1027548/conflicts","importantCases":"/api/acts/tariff-concession-order-1027548/important-cases","documents":"/api/acts/tariff-concession-order-1027548/documents"}}