{"id":"F2010L00403","name":"Tariff Concession Order 0925641","slug":"tariff-concession-order-0925641","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":123339,"registerId":"commonwealth-F2010L00403-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0925641","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 20.07.09 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| 4819.50.00 | PACKAGING, RECORD AND/OR CD AND/OR DVD, having a composition ofNOT less than 75% processed elephant dungOp. 20.07.09 - TC 0925641 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...............David Mulcair........................Dated 02 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"},"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 to a single, specific product category (elephant dung packaging) and does not represent scope creep beyond the original legislative framework for granting tariff concessions on specific goods."},"complexity_factors":["Single, highly specific product description with one qualifying condition (75% processed elephant dung)","No defined terms section — relies on external references to Customs Tariff Act 1995 and Customs Act 1901","Simple two-column table format with minimal conditional logic","No nested exceptions or complex procedural requirements","Extremely narrow scope (one specific type of packaging material)","Short document (1 page) with straightforward declaratory language"],"plain_english_summary":"This order grants a reduced/zero import duty for certain paper/cardboard packaging (tariff code 4819.50.00) made of at least 75% processed elephant dung. \n\nIt affects importers, manufacturers and sellers of these niche sustainable packaging products and requires customs to verify the 75% composition—creating a trade incentive to make elephant-dung packaging more cost‑competitive."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"No change from the instrument as issued is evident in the text supplied. The order creates a concession for the specified goods effective 20 July 2009 and remains in force until revoked under ss.269SC/269SD; no amendment or narrowing/widening of scope is shown and no alternate end date is provided."},"complexity_factors":["Single, narrowly described good (packaging/record media  >=75% processed elephant dung) increases classification sensitivity and potential disputes over scope.","Legal effect depends on cross-references to the Customs Act 1901 (s.269P) and revocation rules (ss.269SC/269SD) and Part III of Schedule 4 to the Customs Tariff Act 1995.","Proof and measurement of the 75% \"processed\" composition raises evidentiary and verification burdens for importers and Customs.","Administrative discretion (delegate of the CEO) to grant and revoke introduces implementation and timing uncertainty.","No specified expiry date — order continues until revoked, affecting long‑term agency monitoring and revenue forecasting.","Tariff classification code (4819.50.00) and product description require customs officers to apply tariff headings and may trigger classification appeals."],"plain_english_summary":"This Tariff Concession Order treats imports of packaging or record media (CDs/DVDs) composed of at least 75% processed elephant dung as eligible for the Schedule 4 concession (Part III, Customs Tariff Act 1995), effective 20 July 2009 until revoked. Mechanically, a delegate of the CEO issued it under s.269P; importers gain lower tariff treatment but must show the 75% composition, the Commonwealth forgoes tariff revenue, and Customs may revoke under ss.269SC–269SD, creating verification and compliance tasks."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0925641","history":"/api/acts/tariff-concession-order-0925641/history","analysis":"/api/acts/tariff-concession-order-0925641/analysis","conflicts":"/api/acts/tariff-concession-order-0925641/conflicts","importantCases":"/api/acts/tariff-concession-order-0925641/important-cases","documents":"/api/acts/tariff-concession-order-0925641/documents"}}