{"id":"F2008L03114","name":"Tariff Concession Order 0806298","slug":"tariff-concession-order-0806298","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":75156,"registerId":"commonwealth-F2008L03114-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0806298","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 02.05.08 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) mini buff;(d) cuticle stick;(e) step by step instructionsOp. 02.05.08 - TC 0806298 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...................Paul Mercer .....................Dated 18 July 2008 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 of the type routinely made under the Customs Act. It applies exactly to the specific goods described (false fingernail kits) and does not appear to have expanded beyond its original purpose. The scope is tightly constrained by the tariff classification (3926.90.90) and the exhaustive list of required components."},"complexity_factors":["Single, highly specific product category (false fingernail kits)","Only 5 defined components required for eligibility","No cross-references to other legislation beyond the basic empowering provisions (Customs Act 1901, Customs Tariff Act 1995)","No conditional logic or exceptions beyond the 'ALL of the following' requirement","Single operative date with standard revocation provisions","Extremely short document (1 page, 1 table entry)"],"plain_english_summary":"This Tariff Concession Order lets complete false fingernail kits (false nails, nail glue, mini buff, cuticle stick and instructions) enter Australia at a concessional (reduced or zero) customs duty rate under Item 50 of Part III, Schedule 4, provided they’re classified to tariff code 3926.90.90. Effective from 2 May 2008, it lowers import costs for importers and retailers and can reduce prices for consumers in the cosmetics market."},"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":2,"scope_assessment":{"changed":false,"description":"The instrument sets a narrow scope: the described false fingernail kit is mapped to Item 50 of Schedule 4 with effect from 2 May 2008. The text contains no indication that the scope has been expanded or altered from its stated description."},"complexity_factors":["Statutory basis: issued under s269P of the Customs Act 1901","Revocation and temporal rules referenced: ss 269SC and 269SD (administrative revocation power)","Linkage to external instrument: applies Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 (requires cross-reference to determine concession effect)","Specific tariff classification referenced: 3926.90.90 (requires correct classification by importers/customs)","Defined goods composition in the instrument (false fingernails, nail glue, mini buff, cuticle stick, instructions) narrows scope","Decision recorded as administrative (delegate of CEO — Paul Mercer), indicating centralised official discretion","Operational simplicity: single product line and single schedule item limit legal complexity but create dependence on accurate product description and classification"],"plain_english_summary":"*This Order*, made under s269P of the Customs Act 1901, declares that a specified \"false fingernail kit\" (tariff 3926.90.90) is eligible for Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. It takes effect 2 May 2008 and continues until revoked.\n\nImporters of these kits may claim the Schedule 4 concession on import clearance, changing duty treatment. The order was made by a delegate of the CEO (Paul Mercer); revocation under ss 269SC/269SD creates administrative discretion and compliance risk."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0806298","history":"/api/acts/tariff-concession-order-0806298/history","analysis":"/api/acts/tariff-concession-order-0806298/analysis","conflicts":"/api/acts/tariff-concession-order-0806298/conflicts","importantCases":"/api/acts/tariff-concession-order-0806298/important-cases","documents":"/api/acts/tariff-concession-order-0806298/documents"}}