{"id":"F2007L00944","name":"Tariff Concession Order 0619979","slug":"tariff-concession-order-0619979","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":64785,"registerId":"commonwealth-F2007L00944-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0619979","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 19.12.06 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| 3926.90.90 | FOAM, CELLULAR URETHANEOp. 19.12.06 - TC 0619979 | 50  |\n| ---------- | ------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 16 March 2007 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, narrow tariff concession order limited to a single product category. It reflects the original intent of the Tariff Concession System: to provide duty relief for specific imported goods where no equivalent Australian goods are produced. The scope has not expanded beyond this specific concession for cellular urethane foam."},"complexity_factors":["Single, specific product description (cellular urethane foam)","Only one customs classification code affected (3926.90.90)","Single Schedule 4 item reference (Item 50)","No conditional logic, exceptions, or nested provisions","Standard administrative form with minimal substantive legal text","No defined terms section — relies on external tariff classification system"],"plain_english_summary":"This order grants a tariff concession for imported cellular urethane foam (customs classification 3926.90.90), allowing affected importers to pay a reduced customs duty. It mainly affects businesses that import or use this foam and the Australian Border Force that administers duties. By lowering input costs, the concession (effective 19 December 2006) helps domestic manufacturers stay competitive until it is revoked or otherwise ends."},"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":3,"scope_assessment":{"changed":false,"description":"The instrument declares that a specified product is subject to an existing Schedule 4 item; it does not, on its face, expand or narrow the text of the Customs Tariff Act itself or change the statutory scope beyond designating applicability to this tariff line."},"complexity_factors":["Narrow subject-matter: single tariff line (3926.90.90) and single Schedule 4 item (50) reduces breadth.","Legal cross-references: relies on Customs Act 1901 (s.269P) and revocation provisions (ss.269SC/269SD) requiring statutory reading.","Technical tariff classification: precision of goods description ('FOAM, CELLULAR URETHANE') creates potential classification disputes for importers and Customs.","Retroactive/effective dating: Order is effective 19.12.06 but signed 16.03.07, introducing timing and reliance issues.","Administrative discretion: made by a delegate of the Chief Executive Officer, centralising decision authority and affecting review routes."],"plain_english_summary":"This Order (under s.269P of the Customs Act 1901) declares that cellular urethane foam (tariff classification 3926.90.90) is a good to which Part III, Schedule 4 item 50 of the Customs Tariff Act 1995 applies, effective 19 December 2006. It determines the tariff treatment applied to imports of this product. Importers are directly affected because Customs will treat those goods per that Schedule item; the decision was made by a delegate of the CEO and the Order remains until revoked under ss.269SC or 269SD."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0619979","history":"/api/acts/tariff-concession-order-0619979/history","analysis":"/api/acts/tariff-concession-order-0619979/analysis","conflicts":"/api/acts/tariff-concession-order-0619979/conflicts","importantCases":"/api/acts/tariff-concession-order-0619979/important-cases","documents":"/api/acts/tariff-concession-order-0619979/documents"}}