{"id":"F2009L03793","name":"Tariff Concession Order 0909928","slug":"tariff-concession-order-0909928","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":141677,"registerId":"commonwealth-F2009L03793-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0909928","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Wendy Knowles, 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 25.03.09 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| 4820.10.00 | PAPER AND PAPER PRODUCTS, having a composition of NOT less than75% elephant dungOp. 25.03.09 - TC 0909928 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.....................Wendy Knowles ...................Dated 05 June 2009 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 administrative instrument creating a specific tariff concession. It has not expanded beyond its original purpose of granting duty-free status to a specific category of goods (elephant dung paper). The scope remains tightly confined to the goods described in the Table."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicitly referenced (the tariff classification 4820.10.00)","No nested exceptions or conditional logic — straightforward application of a single tariff concession","Simple tabular format with only 2 columns of operative content","Single operative provision with clear effective date and revocation mechanism"],"plain_english_summary":"This Order removes customs duty on imported paper and paper products made of at least 75% elephant dung (tariff code 4820.10.00), creating a targeted tariff concession for that specialty product.  \n\nIt benefits importers, Australian businesses that use or sell the eco‑novelty paper, and consumers via potentially lower prices; the concession took effect on 25 March 2009 and remains in force until revoked."},"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order designates the specified elephant-dung paper goods as being subject to Schedule 4 Item 50 from 25.03.09 until revoked. The instrument itself does not indicate any expansion or narrowing of the statutory Item 50 beyond applying that Item to the named goods; it creates coverage for those goods but does not state a different statutory scope."},"complexity_factors":["Very narrow commodity specification (HS 4820.10.00) with a quantitative composition threshold (≥75% elephant dung) — requires documentary or material verification for compliance.","Tariff outcome depends on cross-referencing Schedule 4 Item 50 (Part III of the Customs Tariff Act 1995) — the instrument does not state the tariff rate itself.","Made under s.269P of the Customs Act 1901 and removable under ss.269SC/269SD — scope and duration depend on statutory revocation procedures.","No express expiry date beyond revocation and no explanatory memorandum in the instrument — administrative discretion and operational interpretation rest with Customs and the delegate.","Operational compliance may involve customs classification, proof of composition and valuation steps that impose administrative burden on importers and handlers."],"plain_english_summary":"This order, effective 25 March 2009, declares that paper and paper products made of at least 75% elephant dung (Tariff classification 4820.10.00) are subject to Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. \n\nMechanically, it changes which Schedule 4 item determines tariff treatment for those imports. It was made under s.269P of the Customs Act 1901 and remains in force until revoked under ss.269SC/269SD. Importers face any changed duty and compliance requirements; Customs administers the change."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0909928","history":"/api/acts/tariff-concession-order-0909928/history","analysis":"/api/acts/tariff-concession-order-0909928/analysis","conflicts":"/api/acts/tariff-concession-order-0909928/conflicts","importantCases":"/api/acts/tariff-concession-order-0909928/important-cases","documents":"/api/acts/tariff-concession-order-0909928/documents"}}