{"id":"F2011L00351","name":"Tariff Concession Order 1046814","slug":"tariff-concession-order-1046814","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":85672,"registerId":"commonwealth-F2011L00351-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1046814","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Michael Perry, 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 19.10.10 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| 3604.10.00 | FIREWORKS, being ANY of the following:(a) cakes;(b) roman candles;(c) spherical shellsOp. 19.10.10 - TC 1046814 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...........Michael Perry .....................Dated 12 January 2011 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 administrative instrument creating a tariff concession for specific fireworks. It does not represent scope creep from original intent; it is precisely the type of narrow, specific order the Customs Act 1901 framework was designed to produce."},"complexity_factors":["Single table with only one goods description entry","Minimal conditional logic — straightforward application of a tariff concession","No nested definitions or cross-references beyond basic statutory citations (Customs Act 1901, Customs Tariff Act 1995)","Short document (1 page)","Only 3 specific product types listed under a single tariff classification (3604.10.00)"],"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- Allows specific types of **fireworks** (cakes, roman candles, and spherical shells) to be imported under **Schedule 4, Item 50** of the Customs Tariff Act 1995.\n- This means these fireworks qualify for a concessional (lower) import duty rate compared to the standard tariff.\n\n**Who it affects:**\n- **Importers** of fireworks who want to pay less customs duty.\n- **Businesses** in the fireworks industry that rely on imported products.\n\n**Why it matters:**\n- Reduces costs for legitimate fireworks importers.\n- The concession took effect on **19 October 2010** and remains in force until revoked or a specified end date is reached.\n- Made under the **Customs Act 1901** by a delegate of the Australian Border Force (or its predecessor agency)."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not expand or narrow the types of measures available under the enabling Act; it applies an existing Schedule 4 item (number 50) to a specific set of goods. No textual indication in the Order itself that the scope of the underlying concession has been altered beyond applying that Schedule item to the listed tariff classification."},"complexity_factors":["Single, narrow goods description (fireworks: cakes, roman candles, spherical shells)","Relies on cross-reference to external law (Part III, Schedule 4 of the Customs Tariff Act 1995) to determine practical effect","Made under statutory power (s269P of the Customs Act 1901) with revocation governed by ss269SC and 269SD — requires checking those sections for removal process","Uses tariff classification code (3604.10.00) requiring technical customs knowledge to map to products","Table formatting leaves ambiguity about any explicit 'last date of effect' (Column 2 shows '50' without an obvious expiry date)"],"plain_english_summary":"This Tariff Concession Order (TCO 1046814) declares that goods classed under tariff heading 3604.10.00 — fireworks described as cakes, roman candles and spherical shells — are goods to which item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies, effective 19 October 2010 (made under s269P of the Customs Act 1901). It affects importers of those fireworks by changing their tariff treatment as set out in Schedule 4; the declaration may be revoked under ss269SC or 269SD and was signed by a delegate, Michael Perry (12 Jan 2011)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1046814","history":"/api/acts/tariff-concession-order-1046814/history","analysis":"/api/acts/tariff-concession-order-1046814/analysis","conflicts":"/api/acts/tariff-concession-order-1046814/conflicts","importantCases":"/api/acts/tariff-concession-order-1046814/important-cases","documents":"/api/acts/tariff-concession-order-1046814/documents"}}