{"id":"F2010L00270","name":"Tariff Concession Order 0920580","slug":"tariff-concession-order-0920580","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":123104,"registerId":"commonwealth-F2010L00270-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0920580","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 07.07.09 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| 3921.90.90 | SHEETS, polyurethane, foam backedOp. 07.07.09 - TC 0920580 | 50  |\n| ---------- | ---------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table..................Wendy Knowles ......................Dated 18 September 2009 Delegate of the Chief Executive Officer |\n| ---------------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order applies Item 50 of Part III of Schedule 4 to goods described as \"SHEETS, polyurethane, foam backed\" (tariff classification 3921.90.90) effective 07.07.09. The text does not amend or broaden the Schedule 4 item itself or add conditions; it simply declares that this specific product is covered until revoked under ss.269SC/269SD."},"complexity_factors":["Single, narrowly described good (\"SHEETS, polyurethane, foam backed\") reduces scope and legal breadth.","Relies on tariff classification code 3921.90.90 — requires technical classification knowledge for correct application.","Links to external statutory instrument (Part III, Schedule 4 Item 50 of the Customs Tariff Act 1995) — meaning legal effect depends on that item’s terms.","Decision made under s.269P by a delegated officer (Wendy Knowles) — straightforward delegation but involves administrative discretion.","Revocation mechanism via ss.269SC/269SD introduces ongoing administrative oversight and potential future change.","No explicit end date listed in the Order increases administrative persistence but not legal complexity.","Practical compliance requires documentary proof and correct tariff claim procedure — an operational burden for importers."],"plain_english_summary":"This Order (under s.269P of the Customs Act 1901) declares that polyurethane, foam‑backed sheets classified at 3921.90.90 are goods to which Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995 applies. It took effect 07.07.09 and remains in force until revoked under ss.269SC/269SD. Mechanically, it changes the tariff treatment on import for those specific sheets, is made by a delegate of the CEO (Wendy Knowles), and requires importers to claim/apply the Schedule 4 entitlement and meet the associated administrative requirements."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, routine Tariff Concession Order of the kind issued hundreds of times per year. It performs exactly the function intended — granting a specific tariff concession for specific goods. No scope creep is evident."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicit (the tariff classification 3921.90.90)","No nested conditional logic or cross-references beyond basic statutory citations","Simple tabular format with only 2 columns of operative content","Straightforward administrative declaration with standard legislative boilerplate"],"plain_english_summary":"This Tariff Concession Order grants reduced or zero customs duty for imported polyurethane foam‑backed sheets (tariff code 3921.90.90) under Item 50 of Schedule 4 to the Customs Tariff Act 1995. It lowers import costs for businesses that use these materials and affects importers and the Australian Border Force’s administration. Effective 7 July 2009 and continuing until revoked."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0920580","history":"/api/acts/tariff-concession-order-0920580/history","analysis":"/api/acts/tariff-concession-order-0920580/analysis","conflicts":"/api/acts/tariff-concession-order-0920580/conflicts","importantCases":"/api/acts/tariff-concession-order-0920580/important-cases","documents":"/api/acts/tariff-concession-order-0920580/documents"}}