{"id":"F2010L01004","name":"Tariff Concession Order 0935340","slug":"tariff-concession-order-0935340","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":83101,"registerId":"commonwealth-F2010L01004-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0935340","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 21.09.09 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| 3808.94.00 | WIPES, CLEANING, impregnated with isopropyl alcoholOp. 21.09.09 - TC 0935340 | 50  |\n| ---------- | ---------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...................David Mulcair .....................Dated 11 December 2009 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"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":2,"scope_assessment":{"changed":false,"description":"The instrument implements a tariff concession for a narrowly specified product as declared; it does not broaden or alter the stated category beyond the listed goods and continues until formally revoked. There is no evidence in the instrument that its scope was changed from that stated purpose."},"complexity_factors":["Very narrow subject matter: a single product description (isopropyl-alcohol impregnated cleaning wipes) and single tariff heading (3808.94.00).","Single legal effect: applies Item 50 of Part III, Schedule 4 to that product (affects duty entitlement).","Temporal mechanics: fixed commencement date (21.09.09) and no fixed expiry — remains in force until revoked under ss 269SC or 269SD of the Customs Act 1901.","Administrative discretion: revocation power rests with a delegate of the CEO (cites Customs Act revocation provisions), creating standard administrative uncertainty about longevity.","Compliance and enforcement burden falls on importers: correct tariff classification and evidence to claim the concession, and exposure to audit or later revocation.","Possible classification ambiguity with similar wipes could create minor disputes about eligibility.","Legislative drafting is concise and formulaic, reducing interpretive complexity."],"plain_english_summary":"This Tariff Concession Order declares that cleaning wipes impregnated with isopropyl alcohol (tariff classification 3808.94.00) are covered by Item 50 of Part III, Schedule 4 of the Customs Tariff Act 1995, effective 21 September 2009. Mechanically, importers of those wipes can rely on the Schedule 4 concession (reducing or removing ordinary customs duty), subject to usual customs classification and record-keeping; the concession remains until revoked under the Customs Act."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order covering a single product category. It matches the typical scope of such instruments — granting duty relief for specific imported goods when no equivalent Australian goods are produced."},"complexity_factors":["Single, specific product category (alcohol wipes) with one customs classification code","No defined terms section — uses standard customs terminology","No conditional logic or exceptions — straightforward declaration","Minimal cross-referencing (only references to standard Customs Act and Tariff Act provisions)","Single-page document with simple two-column table format","No nested provisions or subsections"],"plain_english_summary":"This Tariff Concession Order exempts or reduces customs duty on cleaning wipes soaked with isopropyl alcohol under Item 50 of Schedule 4 (customs code 3808.94.00), allowing importers to bring these disinfectant wipes into Australia at lower or zero tariff. It affects importers and Australian buyers (healthcare, labs, electronics), lowers costs and increases market competitiveness. The concession commenced 21 September 2009 and remains in force until revoked."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0935340","history":"/api/acts/tariff-concession-order-0935340/history","analysis":"/api/acts/tariff-concession-order-0935340/analysis","conflicts":"/api/acts/tariff-concession-order-0935340/conflicts","importantCases":"/api/acts/tariff-concession-order-0935340/important-cases","documents":"/api/acts/tariff-concession-order-0935340/documents"}}