{"id":"F2010L00327","name":"Tariff Concession Order 0923923","slug":"tariff-concession-order-0923923","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":123216,"registerId":"commonwealth-F2010L00327-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0923923","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 08.07.09 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| 9503.00.99 | WATERING CANS, miniatureOp. 08.07.09 - TC 0923923 | 50  |\n| ---------- | ------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table..................Michael Perry ......................Dated 18 September 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 of the type routinely issued under the Customs Act 1901. It applies only to miniature watering cans and does not represent any expansion beyond the original statutory purpose of granting duty concessions on specific goods."},"complexity_factors":["Single, highly specific product category (miniature watering cans)","No defined terms section — uses standard Customs Tariff classification numbers","No conditional logic or nested exceptions","Single operative provision with straightforward effective date","Cross-references only to standard Customs Act and Customs Tariff Act provisions (sections 269P, 269SC, 269SD, and Schedule 4)","Extremely short — essentially a one-line table entry"],"plain_english_summary":"This Tariff Concession Order lets miniature watering cans (tariff code 9503.00.99) be imported into Australia without paying the usual customs duty, effective 8 July 2009 and remaining until cancelled or replaced. It benefits importers and retailers (lower costs), may lower consumer prices, and increases competition for domestic manufacturers — reflecting a decision that duty-free access was appropriate for this product."},"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The text shows a standard tariff concession: it applies item 50 of Part III, Schedule 4 to the listed goods from 8 July 2009. The Order itself does not indicate any change from a prior instrument. Any change in legal effect depends on the content of item 50 in Schedule 4 and the tariff classification 9503.00.99, which are external to this Order."},"complexity_factors":["Relies on cross-reference to Part III, Schedule 4 (item 50) of the Customs Tariff Act 1995 — the Order’s practical effect requires consulting that external provision.","Delegated decision-making and lifecycle depend on statutory provisions: made under s 269P and revocable under ss 269SC/269SD.","Narrow product description ('WATERING CANS, miniature') paired with tariff code 9503.00.99 may generate classification ambiguity and administrative queries.","No substantive procedural detail in the Order (only declaration and dates) — operational effects depend on customs practice and Schedule 4 rules.","Open-ended duration (effective until revocation) creates ongoing administrative monitoring for importers and officials."],"plain_english_summary":"This Order applies item 50 of Part III, Schedule 4 of the Customs Tariff Act 1995 to ‘WATERING CANS, miniature’ classified at 9503.00.99, effective 8 July 2009 until revoked under ss 269SC or 269SD. Mechanically, it changes the tariff treatment for importers of those goods by making that Schedule 4 concession applicable; the delegate made the decision under s 269P, so importers, customs officers and suppliers bear the compliance, documentation and duty consequences."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0923923","history":"/api/acts/tariff-concession-order-0923923/history","analysis":"/api/acts/tariff-concession-order-0923923/analysis","conflicts":"/api/acts/tariff-concession-order-0923923/conflicts","importantCases":"/api/acts/tariff-concession-order-0923923/important-cases","documents":"/api/acts/tariff-concession-order-0923923/documents"}}