{"id":"F2010L02919","name":"Tariff Concession Revocation Order 32/2010 - Tariff Concession Order 0943623","slug":"tariff-concession-revocation-order-32-2010-tariff-concession-order-0943623","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84917,"registerId":"commonwealth-F2010L02919-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 32/2010 - Tariff Concession Order 0943623","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(3) of the Customs Act 1901, I Andrew Mumberson a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0911060 made on 19.06.09, in respect of the goods described in TABLE A below. This Revocation has effect from 19.11.09; and(b) make in its place the Tariff Concession Orders described in TABLE B. The goods specified in Column 1 of TABLE B are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of TABLE B applies. The Order shall have effect from the date notified in paragraph (a) above as the date of effect for the Revocation. |\n| ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTABLE A\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 9405.10.00 | SPOTLIGHTS, WALL AND CEILING, non ceramic, with or withoutEITHER of the following:(a) shades;(b) globesOp. 01.04.09 - TC 0911060 | 5019.11.09 |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Andrew Mumberson.....................Dated 19 November 2009 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTABLE B\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 9405.10.00 | SPOTLIGHTS, WALL AND CEILING, non ceramic except for globeholder, with or without EITHER of the following:(a) shades;(b) globesOp. 01.04.09 - TC 0943623 | 50  |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Andrew Mumberson.....................Dated 19 November 2009 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 narrow, technical amendment to a specific tariff concession. It does not expand beyond the original scope of customs duty administration for lighting products."},"complexity_factors":["Very short document (2 pages)","Only 2 defined items (the old and new tariff concession orders)","Single conditional change: addition of 'except for globe holder' to exclude ceramic components","No nested exceptions or complex cross-referencing beyond basic Customs Act and Tariff Act citations","Straightforward tabular format with minimal legal prose"],"plain_english_summary":"This Order revokes a prior tariff concession (effective 19 Nov 2009) for certain imported wall and ceiling spotlights and replaces it with a narrower concession that expressly excludes spotlights with ceramic globe holders. It affects importers and suppliers of these lighting products—importers of ceramic‑holder spotlights will lose the reduced duty. The change is a targeted tariff adjustment intended to remove preferential treatment for that specific product variant."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Scope is narrowed. The original TCO covered non‑ceramic wall/ceiling spotlights broadly; the replacement excludes items described as a 'globeholder'. The replacement also explicitly attaches Item 50 of Part III, Schedule 4 to the Customs Tariff Act 1995, so fewer imported goods will qualify for the tariff concession and those importers excluded face changed duty liability and compliance obligations."},"complexity_factors":["Use of technical tariff classification (9405.10.00) requiring product-level description to determine coverage","Legal authority invoked under s269SD(3) of the Customs Act 1901 (delegate revocation/replacement power)","Replacement narrows scope by inserting an exclusion ('except for globeholder'), changing eligibility rules for the concession","Direct linkage to Part III, Schedule 4 of the Customs Tariff Act 1995 (Item 50) which determines concession treatment","Administrative timing: revocation and replacement take effect from the same date (19.11.09), affecting transitional compliance","Presentation ambiguity in the original table formatting (dating and item-number placement) increases interpretation effort"],"plain_english_summary":"This instrument revokes Tariff Concession Order 0911060 (effective 19 Nov 2009) and replaces it with Tariff Concession Order 0943623. Mechanically it narrows the goods covered: non‑ceramic wall/ceiling spotlights are now excluded if they are a “globeholder”, and the replacement order specifies application of Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. It matters to importers, manufacturers and retailers because it changes which imports qualify for the tariff concession and therefore alters import duty exposure and compliance requirements."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-32-2010-tariff-concession-order-0943623","history":"/api/acts/tariff-concession-revocation-order-32-2010-tariff-concession-order-0943623/history","analysis":"/api/acts/tariff-concession-revocation-order-32-2010-tariff-concession-order-0943623/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-32-2010-tariff-concession-order-0943623/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-32-2010-tariff-concession-order-0943623/important-cases","documents":"/api/acts/tariff-concession-revocation-order-32-2010-tariff-concession-order-0943623/documents"}}