{"id":"F2010L01171","name":"Tariff Concession Order 0938596","slug":"tariff-concession-order-0938596","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":83488,"registerId":"commonwealth-F2010L01171-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0938596","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 14.10.09 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| 4811.59.90 | PAPER, INKJET IMAGING, bleached, clay and polymer resin coated,weighing less than 150 grams per square metreOp. 14.10.09 - TC 0938596 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...................Wendy Knowles .....................Dated 04 January 2010 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 administrative instrument creating a specific tariff concession. It represents the original and sole purpose of the instrument — to grant duty relief for a particular category of imported paper. There is no evidence of scope creep or expansion beyond this narrow, specific function."},"complexity_factors":["Single, specific product description with clear technical parameters (weight, coating type, customs classification)","No defined terms section — relies on external references to the Customs Tariff Act 1995 and Customs Act 1901","Simple two-column table format with minimal conditional logic","No nested exceptions or cross-references beyond the basic statutory framework","Very short document (1 page, effectively 1 operative provision)"],"plain_english_summary":"This Tariff Concession Order grants reduced customs duty for a specific inkjet imaging paper (bleached, clay-and-polymer-coated, under 150 g/m²; HS 4811.59.90), allowing eligible importers to pay lower or zero tariffs. It affects importers seeking cheaper inputs and domestic paper manufacturers who may face increased competition. The concession (TC 0938596) took effect 14 October 2009 and remains until revoked."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The order does not amend the Customs Tariff Act or Schedule 4; it designates the specified paper as subject to existing Schedule 4 item 50 from 14.10.2009 until revoked (see s.269P and ss 269SC/269SD). There is no indication within the instrument that it expands or narrows the original legislative framework beyond applying the Schedule 4 item to the listed goods."},"complexity_factors":["Single, narrowly defined good: tariff classification 4811.59.90 (precise product description increases need for accurate customs classification).","Cross-reference required: applies item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 (requires checking the primary statute to see concession details).","Statutory authority and revocation mechanism: made under s.269P of the Customs Act 1901 and subject to revocation under ss 269SC/269SD (administrative discretion by CEO/delegate).","Effective date and open-ended duration: effective 14.10.2009 and continues until revoked (creates ongoing fiscal effect until active revocation).","Administrative signer: delegate of CEO executed the order (identified in instrument), indicating ordinary administrative process rather than primary legislation.","Compliance burden: importers must demonstrate goods match the exact description to claim the concession (classification and recordkeeping risk).","Revenue impact: concession implies reduced or nil customs duty for eligible imports (foregone revenue to Commonwealth).","Low interaction with other provisions: instrument does not amend the Customs Tariff Act itself but operates by designation, limiting legal complexity while requiring statutory cross-checking."],"plain_english_summary":"_Tariff Concession Order 0938596_ designates a specific inkjet-coated paper (tariff classification 4811.59.90 — bleached, clay and polymer resin coated, <150 g/m2) as eligible for the concession listed at item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. It took effect 14 October 2009 and remains in force until revoked under ss 269SC/269SD of the Customs Act 1901. Importers of the listed paper receive the Schedule 4 treatment; the Commonwealth forgoes whatever duty would otherwise apply, and the CEO (or delegate) controls revocation (s.269P)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0938596","history":"/api/acts/tariff-concession-order-0938596/history","analysis":"/api/acts/tariff-concession-order-0938596/analysis","conflicts":"/api/acts/tariff-concession-order-0938596/conflicts","importantCases":"/api/acts/tariff-concession-order-0938596/important-cases","documents":"/api/acts/tariff-concession-order-0938596/documents"}}