{"id":"F2011L00090","name":"Tariff Concession Order 1042000","slug":"tariff-concession-order-1042000","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":86105,"registerId":"commonwealth-F2011L00090-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1042000","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 10.09.10 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| 3918.10.00 | COVERINGS, FLOOR, vinyl, being interlocking tiles, having BOTHof the following:(a) thickness NOT greater than 5 mm;(b) density NOT less than 1 900 kg/m3 and NOT greater than2 000 kg/m3Op. 10.09.10 - TC 1042000 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...................David Mulcair .....................Dated 06 December 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 covering a single tariff classification (3918.10.00) for specific vinyl floor tiles. It matches the original purpose of the Tariff Concession System — granting duty relief for particular goods not produced in Australia. No scope creep is evident."},"complexity_factors":["Single, highly specific product description with measurable technical criteria (thickness and density ranges)","Minimal cross-referencing — only references to standard Customs Act and Customs Tariff Act provisions","No defined terms section; all criteria are explicit physical measurements","Simple binary structure: goods either meet the specifications or they don't","Single-page document with straightforward tabular format","No conditional exceptions, sunset clauses, or procedural requirements within the order itself"],"plain_english_summary":"This Tariff Concession Order cuts import duty on certain vinyl interlocking floor tiles that meet technical limits (≤5 mm thick and density 1,900–2,000 kg/m³), so qualifying imports enter Australia at a reduced tariff.  \n\nIt affects importers, buyers and sellers of those tiles and domestic manufacturers who may face cheaper imported competition. The concession began on 10 September 2010 and remains until revoked or replaced."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"Scope is narrowly defined in the instrument itself: it grants the Schedule 4 concession (item 50) only to vinyl interlocking floor coverings meeting the two stated physical criteria (tariff 3918.10.00). The Order sets an effective date (10.09.10) and remains in force until revoked under ss269SC/269SD; there is no wider change of scope within the text."},"complexity_factors":["Narrow product focus: single commodity (vinyl interlocking floor coverings) with two precise physical specifications (thickness and density).","Cross-reference to other statutes: operation depends on Part III, Schedule 4 of the Customs Tariff Act 1995 (Column 2 shows item 50) and on powers in the Customs Act 1901 (s269P) plus revocation under ss269SC/269SD.","Technical measurement/compliance burden: importers must prove thickness ≤5 mm and density between 1,900–2,000 kg/m3 to claim the concession.","Administrative discretion and revocability: made by a delegated officer (s269P) and subject to administrative revocation, creating ongoing compliance and monitoring needs.","Tariff classification precision: relies on HS heading 3918.10.00 and correct classifying of goods at import."],"plain_english_summary":"This Order applies item 50 of Part III, Schedule 4 of the Customs Tariff Act 1995 to a specific imported product: vinyl interlocking floor coverings (tariff 3918.10.00) that are no more than 5 mm thick and have density between 1,900 and 2,000 kg/m3. It took effect on 10 September 2010 and continues until revoked under sections 269SC or 269SD. The decision was made by a CEO delegate under s269P (signed by David Mulcair). Importers who can demonstrate the product meets the description receive the stated Schedule 4 tariff treatment; compliance requires documentary proof of classification and the two physical measurements, and the concession is administratively revocable."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1042000","history":"/api/acts/tariff-concession-order-1042000/history","analysis":"/api/acts/tariff-concession-order-1042000/analysis","conflicts":"/api/acts/tariff-concession-order-1042000/conflicts","importantCases":"/api/acts/tariff-concession-order-1042000/important-cases","documents":"/api/acts/tariff-concession-order-1042000/documents"}}