{"id":"F2008L00360","name":"Tariff Concession Order 0718781","slug":"tariff-concession-order-0718781","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":72598,"registerId":"commonwealth-F2008L00360-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0718781","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 02.11.07 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 false fingernails and ANYof the following:(a) nail tips;(b) glass nails;(c) pre glued nails;(d) adhesive tabs;(e) art sheets;(f) confetti art;(g) manicure sticks;(h) top coat nail polishes;(i) stones;(j) storage cases;(k) stickers;(l) brush-on gels;(m) brush-on activators;(n) spray activators;(o) brushes;(p) brush-on cleaners;(q) manicure files;(r) buff blocks;(s) push pins;(t) coloured nail polishes;(u) tip guides;(v) glue stands;(w) damage control nail shields;(x) artificial nail removers;(y) acrylic powders;(z) acrylic liquids;(aa) sculpting brushes;(ab) acrylic primers;(ac) dappen dishes;(ad) nail forms;(ae) silk wraps;(af) fibreglass wraps;(ag) nail paints;(ah) nail enamelsOp. 02.11.07 - TC 0718781 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table..................Paul Mercer ......................Dated 30 January 2008 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------------------ |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not amend the Customs Tariff Act itself; it declares that the specified false-fingernail kits are covered by an existing Schedule 4 concession item (Item 50) from 2 November 2007. It therefore applies an existing concession to a defined set of goods rather than changing the broader scope of the tariff schedule."},"complexity_factors":["Narrow product scope but detailed component list (long catalogue of kit parts) increases classification precision.","Relies on technical tariff classification (3926.90.90) which requires correct customs coding at import.","Depends on cross-reference to existing Schedule 4, Part III, Item 50 (interpretation of that item determines actual duty outcome).","Authority and temporal mechanics referenced to multiple statutory provisions (s.269P for making; ss.269SC/269SD for revocation).","Administrative task for importers to demonstrate goods meet the listed description to obtain the concession."],"plain_english_summary":"This Tariff Concession Order (TCO 0718781) declares that kits of false fingernails (tariff classification 3926.90.90) are goods to which Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies, with effect from 2 November 2007 (made under s.269P of the Customs Act 1901). Mechanically, the order changes the import treatment of those kits by applying an existing Schedule 4 item (affecting importers’ duties/revenue); it remains in force until revoked under ss.269SC or 269SD."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a specific tariff concession. It does exactly what Tariff Concession Orders are designed to do: specify goods eligible for reduced duty rates. The scope matches the original intent of the Customs Act provisions."},"complexity_factors":["Very short document (1 page)","No defined terms section — all language is descriptive rather than technical-legal","Single operative provision with straightforward conditional logic (goods must match description)","No cross-references to other legislation beyond naming the empowering Act and Tariff schedule","Simple tabular format listing specific goods rather than abstract categories","No exceptions, exemptions, or nested conditions"],"plain_english_summary":"This Tariff Concession Order lets specified false-fingernail kits (including tips, glue, polish, files, acrylic powders and decorations) enter Australia at a reduced or zero customs duty, lowering import costs for importers and retailers and potentially prices for consumers. It eases access to non‑locally made nail kits to support industry competitiveness; it took effect on 2 November 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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0718781","history":"/api/acts/tariff-concession-order-0718781/history","analysis":"/api/acts/tariff-concession-order-0718781/analysis","conflicts":"/api/acts/tariff-concession-order-0718781/conflicts","importantCases":"/api/acts/tariff-concession-order-0718781/important-cases","documents":"/api/acts/tariff-concession-order-0718781/documents"}}