{"id":"F2010L03336","name":"Tariff Concession Order 1040999","slug":"tariff-concession-order-1040999","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":85667,"registerId":"commonwealth-F2010L03336-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1040999","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 03.09.10 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| 9405.40.00 | CHRISTMAS OR FESTIVE LIGHTS, LED, white and/or coloured, non-ceramicOp. 03.09.10 - TC 1040999 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table....................Paul Mercer ....................Dated 15 November 2010 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not change primary legislation or broaden Schedule 4; it formally declares that the specified LED lights are goods to which existing Schedule 4 item 50 applies from 3 September 2010 and remains effective until revoked under the cited revocation provisions."},"complexity_factors":["Single, narrowly described product line (9405.40.00: LED Christmas/festive lights)","Direct cross-reference to an existing tariff concession item (Part III, Schedule 4, item 50)","Made under a single statutory power (s269P of the Customs Act 1901) with revocation mechanisms referenced (ss269SC/269SD)","Short operative text and fixed effective date (03.09.2010)","Reliance on correct tariff classification and administrative decision by a CEO delegate (potential classification ambiguity in practice)"],"plain_english_summary":"This Order declares that LED Christmas or festive lights (tariff heading 9405.40.00) are goods to which item 50 in Part III of Schedule 4 of the Customs Tariff Act 1995 applies, effective 3 September 2010 (made under s269P of the Customs Act 1901). \n\nImporters bear the compliance and classification responsibilities and may receive the tariff treatment supplied by item 50. The order was issued by a delegate of the CEO (Paul Mercer) and remains in force until revoked."},"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 administrative instrument creating a specific tariff concession. It has not expanded beyond its original purpose; it precisely targets LED Christmas lights under a specific customs classification and operates exactly as intended under the Customs Act framework."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicitly referenced (the Schedule 4 item number)","No nested conditional logic or exceptions","Simple tabular format with only 2 columns","Single operative provision with straightforward effective date mechanism","No cross-referencing beyond basic statutory citations (Customs Act 1901, Customs Tariff Act 1995)"],"plain_english_summary":"This Tariff Concession Order suspends or reduces import duty on certain non‑ceramic LED Christmas/festive lights (customs code 9405.40.00), allowing them into Australia under a special tariff from 3 September 2010 until cancelled. It affects importers (lower or no duty), retailers (reduced sourcing costs) and consumers (potentially lower prices), and reflects government use of concessions where local manufacture is limited or protection isn’t required."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1040999","history":"/api/acts/tariff-concession-order-1040999/history","analysis":"/api/acts/tariff-concession-order-1040999/analysis","conflicts":"/api/acts/tariff-concession-order-1040999/conflicts","importantCases":"/api/acts/tariff-concession-order-1040999/important-cases","documents":"/api/acts/tariff-concession-order-1040999/documents"}}