{"id":"F2010L00254","name":"Tariff Concession Order 0920404","slug":"tariff-concession-order-0920404","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":123164,"registerId":"commonwealth-F2010L00254-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0920404","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 16.06.09 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| 9404.90.00 | CUSHIONS, novelty, decorativeOp. 16.06.09 - TC 0920404 | 50  |\n| ---------- | ------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table.....................Michael Perry ...................Dated 04 September 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 has not expanded beyond its original purpose of granting duty-free status to a narrow category of goods (novelty decorative cushions)."},"complexity_factors":["Very short document (1 page)","Only 1 defined term (the customs classification 9404.90.00)","No nested exceptions or conditional logic","Simple two-column table format","Single operative provision with standard legislative boilerplate","No cross-references to other legislation beyond the empowering provision (Section 269P of the Customs Act 1901)"],"plain_english_summary":"This Tariff Concession Order removes the customs tariff on novelty decorative cushions (GN 9404.90.00), allowing those imports into Australia duty-free from 16 June 2009 until revoked. It benefits importers and consumers by lowering costs but increases competition pressure on domestic cushion manufacturers; it was made under the Customs Act 1901 by a delegate of the Australian Border Force (or predecessor)."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument applies Item 50 (Schedule 4, Part III) to the listed goods (novelty decorative cushions, 9404.90.00) from 16 June 2009 and provides the revocation mechanism under sections 269SC/269SD of the Customs Act 1901. The Order itself does not amend the underlying Acts or Schedule or expand beyond that specific declaration."},"complexity_factors":["Very narrow product coverage — single tariff classification (9404.90.00) listed in the Table.","Relies on external instruments for substance — refers to Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 (requires cross‑reference to Schedule 4 for economic effect).","Depends on statutory mechanisms for commencement and revocation — cites section 269P (delegated declaration) and revocation under sections 269SC or 269SD of the Customs Act 1901.","Administrative discretion signalled — made by a delegate of the Chief Executive Officer (signature block indicates delegated power).","Sparse detail on applied treatment — the Order specifies which Schedule item applies but does not state rates, concessions, or procedural rules within the text itself."],"plain_english_summary":"This Order declares that novelty decorative cushions classified under tariff heading 9404.90.00 are subject to Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. It took effect on 16 June 2009 and remains in force until revoked under sections 269SC or 269SD of the Customs Act 1901 or until any date specified in the Order. The declaration is made by a delegate of the Chief Executive Officer under section 269P of the Customs Act."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0920404","history":"/api/acts/tariff-concession-order-0920404/history","analysis":"/api/acts/tariff-concession-order-0920404/analysis","conflicts":"/api/acts/tariff-concession-order-0920404/conflicts","importantCases":"/api/acts/tariff-concession-order-0920404/important-cases","documents":"/api/acts/tariff-concession-order-0920404/documents"}}