{"id":"F2009L04410","name":"Tariff Concession Order 0912996","slug":"tariff-concession-order-0912996","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":82188,"registerId":"commonwealth-F2009L04410-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0912996","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Damien Beaumont, 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 20.04.09 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| 3923.90.00 | CARRIERS, CUPCAKE AND/OR MUFFIN, having ALL of the following:(a) metal baking tray;(b) plastic mid-tray;(c) plastic lid with carry handleOp. 20.04.09 - TC 0912996 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table....................Damien Beaumont ....................Dated 10 July 2009 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 administrative instrument creating a specific tariff concession. It operates exactly as intended under the Customs Act 1901 — granting duty relief for a narrowly defined category of goods. No scope creep is evident."},"complexity_factors":["Very short document (1 page)","Only 1 defined term (THE TABLE)","No cross-references to other legislation beyond basic enabling provisions (Customs Act 1901, Customs Tariff Act 1995)","Simple conditional logic — goods must meet ALL three specified criteria (a), (b), and (c)","Single operative provision with clear effective date and revocation mechanism"],"plain_english_summary":"This Tariff Concession Order lets specified cupcake/muffin carriers enter Australia free of the usual customs tariff, reducing import costs for businesses that import them. It applies only to carriers with a metal baking tray, a plastic mid-tray, and a plastic lid with carry handle. The change affects importers, consumers (if savings are passed on) and competing local manufacturers, and took effect on 20 April 2009."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument itself sets a concession for the described goods effective 20 April 2009 and running until revoked (ss.269SC/269SD). No amendment or narrowed scope appears in the text; it does not alter or expand beyond the specified goods and Schedule 4 item 50."},"complexity_factors":["Legal cross-references to multiple Acts and sections (s.269P; ss.269SC/269SD; Part III, Schedule 4 of the Customs Tariff Act 1995)","Precise tariff classification (3923.90.00) requiring technical HS code mapping","Product-specific, conjunctive description (three required components) increasing eligibility scrutiny","Administrative discretion in delegate declaration and potential revocation","Revenue and compliance effects hinge on correct classification and enforcement"],"plain_english_summary":"This Order (s.269P, Customs Act 1901) declares that cupcake/muffin carriers classified at 3923.90.00 — having a metal baking tray, plastic mid‑tray and a plastic lid with carry handle — are subject to Part III, Schedule 4 item 50 of the Customs Tariff Act 1995. It operates from 20 April 2009 and continues until revoked under ss.269SC or 269SD. Importers receive the Schedule 4 concession; the delegate makes the determination; correct classification and any revocation determine fiscal and compliance effects."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0912996","history":"/api/acts/tariff-concession-order-0912996/history","analysis":"/api/acts/tariff-concession-order-0912996/analysis","conflicts":"/api/acts/tariff-concession-order-0912996/conflicts","importantCases":"/api/acts/tariff-concession-order-0912996/important-cases","documents":"/api/acts/tariff-concession-order-0912996/documents"}}