{"id":"F2010L00428","name":"Tariff Concession Order 0927491","slug":"tariff-concession-order-0927491","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":123417,"registerId":"commonwealth-F2010L00428-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0927491","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 21.07.09 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| 4202.92.90 | BAGS, SHOPPING, recyclable and reusable, sewn aromaticpolyester, with or without polyethylene terephthalatecarry pouchOp. 21.07.09 - TC 0927491 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.............Michael Perry........................Dated 09 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 administrative instrument creating a specific tariff concession. It has not expanded beyond its original purpose of granting duty-free status to a narrow category of goods."},"complexity_factors":["Single, highly specific product category (recyclable polyester shopping bags)","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","Short document (1 page) with straightforward operative clause","Cross-references limited to standard Customs Act provisions (sections 269P, 269SC, 269SD) and a single Schedule 4 item"],"plain_english_summary":"This Tariff Concession Order allows certain recycled polyester shopping bags (with or without a carry pouch) to be imported into Australia free of customs duty, making eco-friendly reusable bags cheaper to bring in. It took effect on 21 July 2009 and remains in force until revoked.\n\nThe change lowers import costs for suppliers and retailers and can reduce consumer prices, incentivising sustainable alternatives to single‑use plastic bags."},"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The order applies the Schedule 4 item specified to the narrowly described goods from 21 July 2009 and remains in force until revoked; the text shows no expansion or narrowing beyond that specified classification. Authority and revocation paths are set out (s.269P; ss.269SC/269SD), and no contrasting original-scope change appears in the instrument itself."},"complexity_factors":["Cross-reference to multiple statutes: Customs Act 1901 (s.269P for making the order; ss.269SC/269SD for revocation) and the Customs Tariff Act 1995 (Part III, Schedule 4 — item 50).","Precise tariff classification required (4202.92.90) — importers must match product to the description to claim the concession.","Narrow, product-specific description that may create borderline classification or evidence disputes (\"sewn aromatic polyester\", \"with or without polyethylene terephthalate carry pouch\").","Administrative discretion: order issued by a delegate of the CEO and can be revoked by statutory mechanisms.","No fixed expiry date in Column 2 (continues until revoked), so duration depends on administrative action."],"plain_english_summary":"This order (made under s.269P of the Customs Act 1901) treats specified shopping bags — classified 4202.92.90 and described as recyclable, reusable sewn aromatic polyester bags, with or without a PET carry pouch — as goods to which Part III, Schedule 4 item 50 of the Customs Tariff Act 1995 applies, effective 21 July 2009. Importers can rely on the Schedule 4 tariff treatment while the order remains in force; the delegate may revoke it under ss.269SC or 269SD. It therefore changes importer costs (tariff paid) and Commonwealth revenue while imposing classification and recordkeeping requirements on importers."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0927491","history":"/api/acts/tariff-concession-order-0927491/history","analysis":"/api/acts/tariff-concession-order-0927491/analysis","conflicts":"/api/acts/tariff-concession-order-0927491/conflicts","importantCases":"/api/acts/tariff-concession-order-0927491/important-cases","documents":"/api/acts/tariff-concession-order-0927491/documents"}}