{"id":"F2010L01150","name":"Tariff Concession Order 0925647","slug":"tariff-concession-order-0925647","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":83433,"registerId":"commonwealth-F2010L01150-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0925647","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| 4909.00.00 | POSTCARDS AND/OR GREETING CARDS AND/OR ADVERTISING POSTERSAND/OR ADVERTISING SHOWCARDS, having a composition of NOT lessthan 75% processed elephant dungOp. 20.07.09 - TC 0925647 | 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":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order covering a specific category of goods. It has not expanded beyond its original purpose of granting duty relief for specific recycled paper products."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicitly referenced (the Schedule 4 Item Number)","No nested conditional logic — single straightforward condition (75% processed elephant dung composition)","No cross-references beyond basic statutory citations (Customs Act 1901, Customs Tariff Act 1995)","Simple tabular format with only 2 columns and 1 row of substantive content","Standard administrative template language with minimal variation"],"plain_english_summary":"This order grants a tariff concession under Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995 for postcards, greeting cards, advertising posters and showcards composed of at least 75% processed elephant dung, allowing reduced or zero import duty. \n\nIt affects importers and Australian manufacturers/retailers by lowering the cost of these eco‑friendly recycled-paper imports; the concession took effect 20 July 2009 and remains until revoked."},"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 Order implements a targeted tariff concession for a narrowly described set of imported goods; it does not amend the underlying Customs Tariff Act or broaden the statutory scope beyond the listed items and the application of Schedule 4 item 50."},"complexity_factors":["Narrow, goods-specific concession tied to tariff heading 4909.00.00 (requires correct tariff classification).","Composition threshold: goods must be \"NOT less than 75% processed elephant dung\" — creates need for measurement/verification and documentation.","Legal basis and delegation: made under section 269P of the Customs Act 1901 by a delegate (David Mulcair) — administrative discretion in issuing orders.","Revocation mechanics: remains in force until revoked under sections 269SC or 269SD of the Customs Act 1901 or a specified date, so ongoing administrative oversight is required.","Phrasing of goods list uses \"and/or\" for multiple product types, which may introduce interpretive questions for classification and application."],"plain_english_summary":"This Tariff Concession Order (0925647) declares that imports of postcards, greeting cards, advertising posters or showcards composed of at least 75% processed elephant dung (classified at tariff heading 4909.00.00) are covered by item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 20 July 2009. Mechanically, it changes the customs duty treatment that importers pay for those specific goods until the Order is revoked under the Customs Act 1901."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0925647","history":"/api/acts/tariff-concession-order-0925647/history","analysis":"/api/acts/tariff-concession-order-0925647/analysis","conflicts":"/api/acts/tariff-concession-order-0925647/conflicts","importantCases":"/api/acts/tariff-concession-order-0925647/important-cases","documents":"/api/acts/tariff-concession-order-0925647/documents"}}