{"id":"F2009L04257","name":"Tariff Concession Order 0914077","slug":"tariff-concession-order-0914077","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":81967,"registerId":"commonwealth-F2009L04257-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0914077","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Michael Perry, 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 28.04.09 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| 3924.90.00 | CONTAINERS, DISPOSAL, CIGARETTE ASH AND BUTTOp. 28.04.09 - TC 0914077 | 50  |\n| ---------- | --------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table....................Michael Perry ....................Dated 10 July 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, narrow tariff concession order covering a single product category. It matches the typical scope and purpose of such instruments — granting duty concessions for specific imported goods when no local equivalent is manufactured. No scope creep is evident."},"complexity_factors":["Single, specific product category (disposable cigarette ash/butt containers)","Only one customs tariff classification referenced (3924.90.00)","Single schedule item reference (Schedule 4, Item 50)","No conditional logic, exceptions, or nested provisions","Standard template format with minimal substantive text","No defined terms section — relies on external tariff classifications","Straightforward effective date and revocation mechanism referencing standard sections of the Customs Act 1901"],"plain_english_summary":"This Tariff Concession Order grants a customs duty concession (under Schedule 4, Item 50) for imported disposable cigarette ash and butt containers classified at 3924.90.00, allowing reduced or zero duty. It affects importers, sellers of smoking accessories, and Australian Border Force processing these goods, lowering import costs where no local equivalent industry exists. The order took effect 28 April 2009, issued by Michael Perry, and continues until revoked."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument applies Schedule 4 item 50 to the specified goods from 28 April 2009 and remains in force until revoked. The text contains no indication it alters or narrows a prior concession; it functions as a declaratory order establishing tariff treatment for the named goods."},"complexity_factors":["Narrow, product-specific scope reduces breadth but requires precise tariff classification (3924.90.00) to qualify.","Legal linkage to Schedule 4 item 50 (Customs Tariff Act 1995) requires cross-referencing statutory concession rules.","Administrative discretion: delegate of the CEO issues the order under s269P; revocation governed by ss269SC/269SD.","Implementation details: effective-from date (28.04.09) and separate signing date (10 July 2009) require clear entry procedures.","Compliance burden on importers to demonstrate correct classification and on customs to detect misclassification or misuse."],"plain_english_summary":"Declares that disposable cigarette ash-and-butt containers (tariff heading 3924.90.00) qualify for a tariff concession under Schedule 4 item 50 of the Customs Tariff Act 1995, effective 28 April 2009 until revoked. Made under section 269P of the Customs Act 1901, the order changes the tariff treatment of those imported goods. Importers stand to pay reduced or no import duty for qualifying items; customs must apply and monitor the concession, and the order may be revoked under sections 269SC or 269SD."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0914077","history":"/api/acts/tariff-concession-order-0914077/history","analysis":"/api/acts/tariff-concession-order-0914077/analysis","conflicts":"/api/acts/tariff-concession-order-0914077/conflicts","importantCases":"/api/acts/tariff-concession-order-0914077/important-cases","documents":"/api/acts/tariff-concession-order-0914077/documents"}}