{"id":"F2007L04481","name":"Tariff Concession Order 0712550","slug":"tariff-concession-order-0712550","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":70893,"registerId":"commonwealth-F2007L04481-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0712550","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 06.08.07 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| 3926.90.90 | KITS, FALSE FINGERNAIL, consisting of ALL of the following:(a) false fingernails;(b) nail glue;(c) push pin;(d) manicure stickOp. 06.08.07 - TC 0712550 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 29 October 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 specific product category. It has not expanded beyond its original purpose of granting concessional treatment to false fingernail kits."},"complexity_factors":["Single, specific product category (false fingernail kits)","Only one tariff classification referenced (3926.90.90)","Simple four-component definition with no nested conditions","No cross-references to other legislation beyond the standard empowering provisions (Customs Act 1901, Customs Tariff Act 1995)","No exceptions, exemptions, or conditional logic","Standard administrative format for tariff concession orders"],"plain_english_summary":"This Tariff Concession Order lets certain imported false fingernail kits (complete kits containing false nails, glue, a push pin and a manicure stick) enter Australia under a concessional tariff, reducing or removing customs duty. It affects importers and retailers of these kits, lowering import costs and likely consumer prices; it took effect 6 August 2007."},"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 Order does not amend the Customs Tariff Act; it declares that the specified goods fall within an existing Schedule 4 concession (Part III, item 50) and sets the operative date (06.08.07). Its scope is limited to the described kits (tariff classification 3926.90.90) and continues until revoked under ss.269SC/269SD of the Customs Act 1901."},"complexity_factors":["Cross-reference to external provision: applies Part III, Schedule 4 item 50 of the Customs Tariff Act 1995 (requires consulting that Instrument to see exact concession).","Legal authority and delegation: made under s.269P of the Customs Act 1901 by a CEO delegate (decision rests with delegated official).","Revocation mechanism: open‑ended duration — effective from 06.08.07 until revoked under ss.269SC or 269SD (ongoing discretion for revocation).","Precise product description and classification: relies on tariff heading 3926.90.90 and the listed kit components (importers must match description to claim concession).","Revenue and compliance effects: creates a fiscal consequence (tariff liability change) and an administrative burden on importers to correctly classify and claim the concession."],"plain_english_summary":"This Order declares that ‘kits, false fingernail’ (tariff classification 3926.90.90) are covered by Part III, Schedule 4 item 50 of the Customs Tariff Act, so they qualify for the Schedule 4 concession. It affects importers (who may pay less customs duty) and the Commonwealth (reduced tariff receipts). The Order takes effect 6 August 2007 and remains in force until revoked under sections 269SC or 269SD of the Customs Act 1901."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0712550","history":"/api/acts/tariff-concession-order-0712550/history","analysis":"/api/acts/tariff-concession-order-0712550/analysis","conflicts":"/api/acts/tariff-concession-order-0712550/conflicts","importantCases":"/api/acts/tariff-concession-order-0712550/important-cases","documents":"/api/acts/tariff-concession-order-0712550/documents"}}