{"id":"F2010L03349","name":"Tariff Concession Order 1037732","slug":"tariff-concession-order-1037732","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":85722,"registerId":"commonwealth-F2010L03349-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1037732","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 13.08.10 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| 4012.20.00 | TYRES, USED, PNEUMATIC, CAR AND/OR BUS AND/OR LORRYOp. 13.08.10 - TC 1037732 | 50  |\n| ---------- | ---------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.................David Mulcair .......................Dated 08 November 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 specific tariff concession. It has not expanded beyond its original purpose of granting duty relief for used tyres."},"complexity_factors":["Very short document (1 page)","Only 1 defined term (THE TABLE)","No cross-references to other legislation beyond basic citation of enabling Act","Simple two-column tabular structure","No conditional logic or exceptions — straightforward declaration of concession","Single goods classification covered"],"plain_english_summary":"This document is a **Tariff Concession Order** — a legal instrument that gives certain imported goods a reduced or zero customs duty rate.\n\n**What it does:**\n- Grants a tariff concession (lower import tax) for **used pneumatic tyres** for cars, buses, and lorries (trucks)\n- The goods are classified under customs code **4012.20.00**\n- The concession took effect on **13 August 2010** and continues indefinitely until revoked\n\n**Who it affects:**\n- **Importers** bringing used tyres into Australia\n- **Businesses** in the automotive or tyre recycling industries\n- **Customs officials** processing these imports\n\n**Why it matters:**\nWithout this order, importers would pay standard customs duties on used tyres. This concession makes it cheaper to import used tyres, which may support recycling operations, second-hand parts markets, or specific industrial uses. The order remains active until explicitly cancelled or replaced."},"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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument declares that item 50 of Part III of Schedule 4 applies to the specified goods; the text does not indicate it amends or narrows any prior instrument or the broader Schedule 4. It operates by applying an existing Schedule 4 item to a defined tariff classification rather than changing the underlying statutory scheme."},"complexity_factors":["Narrow subject matter: single tariff line (4012.20.00) and single commodity description (used pneumatic tyres).","Cross-references to multiple statutory provisions (s.269P Customs Act 1901; item 50 Part III Schedule 4 to Customs Tariff Act 1995; ss.269SC/269SD for revocation).","Administrative discretion: declaration by a delegate of the CEO (named in the text) rather than Parliament.","Technical compliance requirement: correct tariff classification and presentation to customs authorities.","Lack of substantive detail in the Order about tariff rates or broader customs consequences, requiring reference to the cited Schedule 4 item for full effect."],"plain_english_summary":"This Order declares that used pneumatic tyres (tariff classification 4012.20.00) are goods to which item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies, effective 13 August 2010 and continuing until revoked (under s.269SC or s.269SD) or a specified date. The declaration was made by a delegate of the CEO (under s.269P). Practically, importers and customs brokers must classify and present these tyres in accordance with that Schedule 4 item; the Order creates an administrative classification and leaves revocation to the named statutory mechanisms."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1037732","history":"/api/acts/tariff-concession-order-1037732/history","analysis":"/api/acts/tariff-concession-order-1037732/analysis","conflicts":"/api/acts/tariff-concession-order-1037732/conflicts","importantCases":"/api/acts/tariff-concession-order-1037732/important-cases","documents":"/api/acts/tariff-concession-order-1037732/documents"}}