{"id":"F2010L00810","name":"Tariff Concession Order 0931110","slug":"tariff-concession-order-0931110","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":124032,"registerId":"commonwealth-F2010L00810-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0931110","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Wendy Knowles, 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 25.08.09 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| 3926.90.90 | BUFFING PADS, POLISHING MACHINE, cellular plastic foamOp. 25.08.09 - TC 0931110 | 50  |\n| ---------- | ------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...................Wendy Knowles .....................Dated 13 November 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, single-product Tariff Concession Order of the type routinely issued under the Customs Act 1901. It applies to one specific category of goods (buffing pads) and does not expand beyond the original purpose of the tariff concession system."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicitly referenced (the Schedule 4 item)","No cross-references to other legislation beyond basic statutory citations","Simple tabular format with only 2 columns and 1 row of substantive content","No conditional logic or exceptions — straightforward declaration of eligibility","Standard template language used for all Tariff Concession Orders"],"plain_english_summary":"This Tariff Concession Order grants reduced or zero customs duty for imported buffing pads for polishing machines made of cellular plastic foam, classified at 3926.90.90, under Schedule 4 Item 50 of the Customs Tariff Act 1995. It affects importers, businesses that use the pads (e.g., automotive detailers, manufacturers) and the Australian Border Force by lowering import costs. The order took effect 25 August 2009 and remains until revoked or its end date."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order confines treatment to the single described good (cellular plastic foam buffing pads) and links it to Schedule 4 item 50, with an explicit commencement date and open-ended duration until revocation. There is no textual indication that the Order expands or departs from that narrow original scope."},"complexity_factors":["Narrow product specification tied to a single tariff classification (3926.90.90), which reduces breadth but raises classification precision requirements","Legal mechanism is a delegated administrative declaration under s.269P of the Customs Act 1901 (requires understanding of delegation rules)","Linkage to Schedule 4, Part III, item 50 of the Customs Tariff Act 1995 — users must trace the Schedule to determine exact concession effects","Revocation governed by ss.269SC and 269SD (administrative discretion and procedural revocation risk)","Temporal element: specific commencement date (25.08.09) and open-ended duration until revocation","Practical compliance burdens for importers: accurate tariff classification and record-keeping to claim the concession"],"plain_english_summary":"This Order declares that a specific type of buffing pad (cellular plastic foam) classified at tariff 3926.90.90 is covered by item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, changing its customs duty treatment. It takes effect from 25 August 2009 and continues until revoked. The measure directly affects importers (and therefore customs revenue) by altering payable duties; the declaration was made by a delegate under s.269P and can be revoked under ss.269SC/269SD."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0931110","history":"/api/acts/tariff-concession-order-0931110/history","analysis":"/api/acts/tariff-concession-order-0931110/analysis","conflicts":"/api/acts/tariff-concession-order-0931110/conflicts","importantCases":"/api/acts/tariff-concession-order-0931110/important-cases","documents":"/api/acts/tariff-concession-order-0931110/documents"}}