{"id":"F2010L00811","name":"Tariff Concession Order 0931491","slug":"tariff-concession-order-0931491","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":124035,"registerId":"commonwealth-F2010L00811-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0931491","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 26.08.09 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| 3919.90.00 | FILM, polyolefin, in sheets OR rolls, having BOTH of thefollowing:(a) adhesive backing;(b) release linerOp. 26.08.09 - TC 0931491 | 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 operating exactly as intended — granting duty-free status to one specific category of imported goods. No scope creep detected."},"complexity_factors":["Very short document (1 page, 1 table entry)","Only 1 defined term implicitly referenced (the Customs Tariff classification 3919.90.00)","No nested conditional logic — simple 'BOTH of the following' test with two clear criteria","Single cross-reference to enabling legislation (Customs Act 1901) and tariff schedule","Straightforward administrative format with minimal legal drafting complexity"],"plain_english_summary":"This Tariff Concession Order lets specific polyolefin film — sheets or rolls with an adhesive backing and a release liner — be imported into Australia free of customs duty, effective 26 August 2009.  \n\nIt reduces input costs for importers and Australian businesses that use the film, while increasing competition for local producers; concessions like this are used when no equivalent domestic supplier exists."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument itself states that the specified goods are to which Item 50 of Part III, Schedule 4 applies from 26.08.09 and continues until revoked. The text contains no indication that it expands or narrows a prior instrument's coverage; it simply declares the application of Schedule 4 Item 50 to the described goods and identifies revocation pathways (ss 269SC/269SD)."},"complexity_factors":["Technical product description requiring precise matching: 'polyolefin, in sheets OR rolls, having BOTH: adhesive backing; release liner' (Column 1) — creates risk of classification disputes.","Cross-reference to statutory tariff instrument: applies 'Part III of Schedule 4' Item 50 of the Customs Tariff Act 1995 (Column 2) — requires users to consult Schedule 4 to see substantive tariff effect.","Customs tariff classification code provided (3919.90.00) — importers must use correct HS classification to claim the concession.","Administrative provenance and discretion: declared by a delegate under s269P (instrument header names the delegate) — shows executive administrative decision-making.","Revocation mechanism identified: continues until revoked under ss 269SC or 269SD or a specified date in Column 2 — ongoing administrative control over duration.","Limited textual detail about the actual tariff concession (the effect of Item 50 is not stated in this instrument) — users must link external Schedule text to determine financial impact."],"plain_english_summary":"Declares that polyolefin film in sheets or rolls with adhesive backing and a release liner (tariff classification 3919.90.00) is covered by Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 26 August 2009 until revoked. It directly affects importers of those films (by changing the tariff treatment applied), the Customs delegate who made the declaration (under s269P), and Commonwealth revenue (through the tariff consequence)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0931491","history":"/api/acts/tariff-concession-order-0931491/history","analysis":"/api/acts/tariff-concession-order-0931491/analysis","conflicts":"/api/acts/tariff-concession-order-0931491/conflicts","importantCases":"/api/acts/tariff-concession-order-0931491/important-cases","documents":"/api/acts/tariff-concession-order-0931491/documents"}}