{"id":"F2007L02509","name":"Tariff Concession Order 0706740","slug":"tariff-concession-order-0706740","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68078,"registerId":"commonwealth-F2007L02509-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0706740","content":"| TARIFF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 07.05.07 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| 3401.11.00 | WIPES, BABY SKINOp. 07.05.07 - TC 0706740 | 50  |\n| ---------- | ----------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Paul Mercer..........................Dated 23 July 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1374},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is a standard, single-item Tariff Concession Order operating exactly within its intended scope as a specific customs duty concession for baby skin wipes."},"complexity_factors":["Single product category with no exceptions or conditions","No nested definitions or interpretive sections","Minimal cross-referencing (only to standard statutory provisions: Customs Act 1901 s 269P and Customs Tariff Act 1995 Schedule 4)","Table format with only one row of substantive content"],"plain_english_summary":"This document is a **Tariff Concession Order** (TCO) — a type of tax break for importers. It allows specific goods to enter Australia at a reduced or zero customs duty rate.\n\n**What it covers:**\n*   **Goods:** Baby skin wipes\n*   **Customs classification:** 3401.11.00 (a code used to categorise imports)\n*   **Concession:** Applies Item 50 of Schedule 4 to the *Customs Tariff Act 1995* — this is the standard provision that activates the lower duty rate\n\n**When it applies:**\n*   **Start date:** 7 May 2007\n*   **Duration:** Continues indefinitely until someone revokes (cancels) it under sections 269SC or 269SD of the *Customs Act 1901*\n\n**Why it matters:**\nIf you import baby wipes classified under 3401.11.00, this order means you pay less import tax than the standard rate, provided you meet the administrative requirements."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0706740","history":"/api/acts/tariff-concession-order-0706740/history","analysis":"/api/acts/tariff-concession-order-0706740/analysis","conflicts":"/api/acts/tariff-concession-order-0706740/conflicts","importantCases":"/api/acts/tariff-concession-order-0706740/important-cases","documents":"/api/acts/tariff-concession-order-0706740/documents"}}