{"id":"F2010L01152","name":"Tariff Concession Order 0925642","slug":"tariff-concession-order-0925642","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":83439,"registerId":"commonwealth-F2010L01152-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0925642","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| 4819.20.00 | FOLDING CARTONS AND/OR BOXES AND/OR CASES, non-corrugated paperOR paperboard, having attachments of cards AND/OR paper having acomposition of NOT less than 75% processed elephant dungOp. 20.07.09 - TC 0925642 | 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":"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"},"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 grown beyond its original purpose; it precisely targets one narrow category of goods (folding cartons with elephant dung paper attachments) for preferential tariff treatment, which is exactly what Tariff Concession Orders are designed to do."},"complexity_factors":["Single, highly specific product description with unusual material requirement (75% processed elephant dung)","Only one operative provision creating a tariff concession","Minimal cross-referencing (only references to Customs Act 1901 sections 269P, 269SC, 269SD and Customs Tariff Act 1995 Schedule 4 Item 50)","No defined terms section — terms interpreted by ordinary meaning or trade usage","Simple tabular format with only two columns of operative content","No conditional logic, exceptions, or nested provisions","Single page document with straightforward temporal scope (effective date and revocation mechanism)"],"plain_english_summary":"This Tariff Concession Order lets certain folding cartons, boxes or cases (non‑corrugated paper/paperboard) qualify for a reduced or zero tariff under Item 50 of Schedule 4 to the Customs Tariff Act 1995 when their attachments are at least 75% processed elephant‑dung paper. It lowers import costs for these niche eco‑friendly packaging products, affecting importers, domestic sellers/manufacturers and overseas producers."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order, as drafted, applies Schedule 4 item 50 to the specified goods from 20 July 2009 until statutory revocation. The text contains no indication that the instrument alters or departs from an earlier or broader scope; its effect is limited to the particular tariff heading and composition test stated in the Table."},"complexity_factors":["Single, narrowly worded product description with a specific composition threshold (>=75% processed elephant dung) (Table, Column 1)","Depends on a specific tariff classification (4819.20.00) that requires correct customs classification at import","Legal formality: made by a delegate under s.269P of the Customs Act 1901 (header) — limited decision‑making traceable to statute","Interaction with external instrument: applies Schedule 4, item 50 of the Customs Tariff Act 1995 (Table, Column 2), so substantive effect depends on that Schedule's content","Temporal and revocation mechanics are statutory (effective 20.07.09; revocable under ss.269SC/269SD), creating administrative renewal or revocation points","Low regulatory breadth — affects a small set of importers but may generate classification disputes or compliance costs to prove composition"],"plain_english_summary":"This Order (made under s.269P of the Customs Act 1901) treats folding cartons classified at tariff heading 4819.20.00 — made of non‑corrugated paperboard with attachments of cards or paper that are at least 75% processed elephant dung — as goods to which Schedule 4, item 50 of the Customs Tariff Act 1995 applies. It took effect 20 July 2009 and continues until revoked under ss.269SC or 269SD, so importers and customs officials must use that classification and composition test to determine tariff treatment."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0925642","history":"/api/acts/tariff-concession-order-0925642/history","analysis":"/api/acts/tariff-concession-order-0925642/analysis","conflicts":"/api/acts/tariff-concession-order-0925642/conflicts","importantCases":"/api/acts/tariff-concession-order-0925642/important-cases","documents":"/api/acts/tariff-concession-order-0925642/documents"}}