{"id":"F2010L00206","name":"Tariff Concession Order 0917971","slug":"tariff-concession-order-0917971","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":123022,"registerId":"commonwealth-F2010L00206-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0917971","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 27.05.09 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| 6304.99.00 | CUSHION COVERSOp. 27.05.09 - TC 0917971 | 50  |\n| ---------- | --------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.Michael Perry........................Dated 21 August 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 tariff concession for a specific product. It represents the original and sole purpose of such orders — to grant duty relief on particular goods. There is no indication of scope creep or expansion beyond the standard function of a Tariff Concession Order under the Customs Act 1901."},"complexity_factors":["Single, specific product category (cushion covers) covered by the order","Only one tariff classification code referenced (6304.99.00)","No defined terms section or interpretation provisions","No conditional logic or exceptions — straightforward declaration of concession","Minimal cross-referencing (only references to standard Customs Act provisions for making and revoking orders)","Document is essentially a pro forma (template) completion with specific goods inserted"],"plain_english_summary":"This Tariff Concession Order removes the customs duty on imported cushion covers (tariff code 6304.99.00), allowing importers and retailers to bring them into Australia duty-free from 27 May 2009 until revoked. It lowers costs for businesses and consumers but increases competition pressure on Australian cushion‑cover manufacturers, reflecting a trade‑policy choice made under powers in the Customs Act 1901."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order applies a Schedule 4 concession to cushion covers at tariff line 6304.99.00 from 27 May 2009 and remains in force until revoked. The text contains no indication it modifies or departs from the original intended scope of that concession; its operation depends on the referenced Schedule 4 item and statutory revocation provisions (s.269P; ss.269SC/269SD)."},"complexity_factors":["Very narrow subject-matter: a single tariff line (6304.99.00) for cushion covers reduces substantive complexity.","Cross-reference to external instrument: operation depends on Part III, Schedule 4, item 50 of the Customs Tariff Act 1995 (requires reading another source to know exact tariff effect).","Statutory mechanics: made under s.269P and revocable under ss.269SC/269SD — introduces administrative discretion and procedural steps for revocation.","Temporal labeling: has a stated commencement date (27.05.09) but no explicit expiry date in the Table, leaving duration contingent on revocation.","Operational compliance: importers and customs officers must apply tariff classification and demonstrate eligibility at import (administrative burden lies with traders and the agency).","Instrument provenance: signed by a delegate (Michael Perry), which is a routine administrative detail but relevant to legal validity."],"plain_english_summary":"Declares that imported cushion covers (tariff classification 6304.99.00) are eligible for the tariff concession set out at Part III, Schedule 4, item 50, with effect from 27 May 2009. That changes how customs treats those imported goods for tariff purposes until the Order is revoked under sections 269SC or 269SD of the Customs Act 1901 or an end date is specified. Importers may benefit from the Schedule 4 treatment; customs officers decide qualification and may revoke the concession (see s.269P; s.269SC; s.269SD)."},"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-0917971","history":"/api/acts/tariff-concession-order-0917971/history","analysis":"/api/acts/tariff-concession-order-0917971/analysis","conflicts":"/api/acts/tariff-concession-order-0917971/conflicts","importantCases":"/api/acts/tariff-concession-order-0917971/important-cases","documents":"/api/acts/tariff-concession-order-0917971/documents"}}