{"id":"F2010L02980","name":"Tariff Concession Order 1030674","slug":"tariff-concession-order-1030674","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84990,"registerId":"commonwealth-F2010L02980-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1030674","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 07.07.10 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| 8516.79.00 | SAUNAS, carbon fibre OR wood construction, infra-red heatedOp. 07.07.10 - TC 1030674 | 50  |\n| ---------- | ------------------------------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table.Paul Mercer..........................Dated 29 September 2010 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------ |","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument applies an existing Schedule 4 concession to a specified class of imported goods; it does not expand or contract the broader tariff schedule beyond declaring applicability for those goods and setting the operative date and revocation mechanism."},"complexity_factors":["Narrow, single‑product instrument: only applies to infrared‑heated saunas (low structural complexity).","Relies on tariff classification code (8516.79.00) and Schedule 4 Item 50 — classification disputes can create practical complexity for customs and importers.","Legal cross‑references to the Customs Act (s.269P) and revocation provisions (ss.269SC/269SD) create routine administrative discretion.","Potential ambiguity in the goods description (e.g. scope of “infra‑red heated”, and materials ‘carbon fibre OR wood’) that may prompt classification queries or compliance evidence requests.","Compliance burden on importers to demonstrate that particular consignments meet the description to claim the concession, and on customs to audit claims."],"plain_english_summary":"This Order (made under s.269P of the Customs Act 1901) specifies that infrared‑heated saunas in carbon‑fibre or wood construction (tariff classification 8516.79.00) are treated as goods covered by Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 7 July 2010. Mechanically, that lets importers claim the Schedule 4 concession for those saunas; customs administration must apply and verify the concession, and the Commonwealth foregoes the matching tariff revenue."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order covering a specific category of goods (infra-red saunas). It has not expanded beyond its original purpose of granting duty relief for these specific imported products."},"complexity_factors":["Very short document (1 page)","Only 1 defined term (the customs classification 8516.79.00)","No nested exceptions or conditional logic","Simple two-column table format","Single operative provision with clear effective date","No cross-references to other legislation beyond standard citations (Customs Act 1901, Customs Tariff Act 1995)"],"plain_english_summary":"This Tariff Concession Order cuts or removes customs duty on infra‑red saunas (carbon fibre or wood) classified under 8516.79.00, allowing them to be imported into Australia at lower cost. It benefits importers and retailers and may lower prices for consumers while increasing competition for local sauna manufacturers. The concession has applied since 7 July 2010 and remains active until revoked."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1030674","history":"/api/acts/tariff-concession-order-1030674/history","analysis":"/api/acts/tariff-concession-order-1030674/analysis","conflicts":"/api/acts/tariff-concession-order-1030674/conflicts","importantCases":"/api/acts/tariff-concession-order-1030674/important-cases","documents":"/api/acts/tariff-concession-order-1030674/documents"}}