{"id":"F2010L00434","name":"Tariff Concession Order 0925428","slug":"tariff-concession-order-0925428","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":123436,"registerId":"commonwealth-F2010L00434-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0925428","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, David Mulcair, 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 17.07.09 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| 3924.10.00 | PLACEMATS AND/OR COASTERSOp. 17.07.09 - TC 0925428 | 50  |\n| ---------- | -------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table..................David Mulcair ......................Dated 09 October 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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order does not alter the underlying Customs Act or the statutory Schedule; it simply declares that goods under tariff heading 3924.10.00 are subject to Item 50 of Part III of Schedule 4 as of 17 July 2009 and remains effective until revocation under ss.269SC/269SD (source: Order text under s.269P)."},"complexity_factors":["Substantive effect depends on an external provision (Part III of Schedule 4 to the Customs Tariff Act 1995) rather than text within the Order (source: Column 2 reference).","Very narrow subject-matter: single tariff heading (3924.10.00) for placemats and/or coasters.","Administrative lifecycle and discretion: Order is made under s.269P of the Customs Act 1901 and remains until revoked under ss.269SC or 269SD (source: Order text).","Minimal text: the instrument is declaratory and relies on statutory cross-references to define legal effect, increasing reliance on reading multiple instruments together."],"plain_english_summary":"This Order declares that imported goods classified under tariff heading 3924.10.00 (placemats and/or coasters) are to be treated as falling within Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995, effective 17 July 2009; it continues until revoked under sections 269SC or 269SD. Mechanically, it changes the tariff treatment applied at import, so importers and customs officials must use the specified Schedule 4 item when classifying these goods."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a tariff concession. It performs exactly the function intended by the Customs Act 1901 framework — granting duty relief for specific imported goods. There is no evidence of scope creep or expansion beyond the original statutory purpose."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicit in the table structure (the goods description)","No nested conditional logic or exceptions","Single cross-reference to Customs Act 1901 and Customs Tariff Act 1995","Straightforward tabular format with only 2 columns of operative content","No subsections, paragraphs, or hierarchical numbering beyond the basic structure"],"plain_english_summary":"This Tariff Concession Order lets plastic placemats and/or coasters (customs code 3924.10.00) enter Australia with reduced or zero customs duty under Schedule 4, Item 50 of the Customs Tariff Act 1995. It took effect 17 July 2009.\n\nIt mainly benefits importers (lower taxes) and consumers (potentially lower prices), while potentially disadvantaging competing Australian manufacturers. Issued under section 269P of the Customs Act 1901 by David Mulcair on behalf of the CEO."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0925428","history":"/api/acts/tariff-concession-order-0925428/history","analysis":"/api/acts/tariff-concession-order-0925428/analysis","conflicts":"/api/acts/tariff-concession-order-0925428/conflicts","importantCases":"/api/acts/tariff-concession-order-0925428/important-cases","documents":"/api/acts/tariff-concession-order-0925428/documents"}}