{"id":"F2007L04406","name":"Tariff Concession Order 0714124","slug":"tariff-concession-order-0714124","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":70753,"registerId":"commonwealth-F2007L04406-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0714124","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 03.09.07 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| 3921.90.90 | FILM, polyvinyl chloride or polyester, in rolls or sheets,having EITHER of the following:(a) width NOT less than 760 mm in sheet form;(b) width NOT less than 1 000 mm in roll formOp. 03.09.07 - TC 0714124 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table........Paul Mercer..........................Dated 09 November 2007 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------------ |","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order of the type routinely made under the Customs Act. It applies only to the specific plastic film products described and does not expand beyond the original purpose of granting duty concessions for particular imported goods."},"complexity_factors":["Single, narrow product category (PVC/polyester film)","Only two technical conditions (width thresholds for sheets vs rolls)","No cross-references to other legislation beyond the standard Customs Act and Tariff Act citations","No defined terms section — relies on ordinary meanings and existing tariff classifications","Simple binary structure: goods description + schedule item number","No exceptions, exemptions, or conditional logic beyond the width specifications"],"plain_english_summary":"This Tariff Concession Order lets importers bring specified polyvinyl chloride and polyester film (wide sheets or rolls) into Australia at a reduced or zero customs duty under Item 50 of Schedule 4. It affects importers, customs brokers and competing domestic manufacturers, lowering input costs for packaging, printing and industrial users. The concession has been in force since 3 September 2007 and can be revoked if it injures local industry."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument simply designates specified PVC/polyester films as subject to Item 50 of Part III, Schedule 4 from 3 Sept 2007. It does not amend Schedule 4 or other Acts and contains no language indicating an expansion or narrowing beyond the goods description; therefore no scope change from the Order's stated purpose is indicated in the text."},"complexity_factors":["Technical tariff classification cited directly (3921.90.90) — precise HS heading increases need for exact product descriptions.","Dimensional conditions in the goods description (sheet width ≥760 mm; roll width ≥1,000 mm) create a factual compliance threshold at import.","Effect is by reference: the Order applies Item 50 of Part III, Schedule 4 (the Order does not state the tariff outcome itself), requiring cross‑reference to Schedule 4 to assess duty impact.","Administrative provenance: made by a CEO delegate under s.269P and terminable under ss.269SC/269SD — outcome depends on executive action rather than primary legislation.","Short effective formulation with no amendment mechanism in text — future change requires revocation or separate instrument.","Potential for import classification disputes because the Order sets a descriptive threshold rather than exhaustive characteristics."],"plain_english_summary":"This Order declares certain polyvinyl chloride or polyester films — sheets at least 760 mm wide or rolls at least 1,000 mm wide — to be goods to which Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies, effective 3 Sept 2007. It affects importers of those films by changing which Schedule 4 tariff item governs their imports; the declaration was made by a delegate of the Chief Executive Officer under s.269P and remains until revoked under ss.269SC/269SD."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0714124","history":"/api/acts/tariff-concession-order-0714124/history","analysis":"/api/acts/tariff-concession-order-0714124/analysis","conflicts":"/api/acts/tariff-concession-order-0714124/conflicts","importantCases":"/api/acts/tariff-concession-order-0714124/important-cases","documents":"/api/acts/tariff-concession-order-0714124/documents"}}