{"id":"F2010L01114","name":"Tariff Concession Order 0938934","slug":"tariff-concession-order-0938934","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":83327,"registerId":"commonwealth-F2010L01114-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0938934","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 15.10.09 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| 7013.49.00 | CUPS, incorporating handles, with OR without saucersOp. 15.10.09 - TC 0938934 | 50  |\n| ---------- | ----------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.....................Wendy Knowles ...................Dated 30 December 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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument applies a Schedule 4 item to a specified tariff classification for a stated period and does not, on its face, widen or narrow that scope beyond the goods described. No text in the Order indicates a change from an earlier scope or a departure from the declared effect."},"complexity_factors":["Single, specific goods description (cups with handles, with/without saucers) limiting subject-matter","Relies on a single tariff classification code (7013.49.00) for eligibility","Legal basis is a single delegated power (Customs Act s269P) with standard revocation routes (ss269SC, 269SD)","Implementation depends on administrative classification and Customs' application rather than complex substantive rules","Limited cross-references (Schedule 4 item 50) rather than multiple interacting statutory regimes"],"plain_english_summary":"The Order declares that cups with handles (with or without saucers) classified at tariff code 7013.49.00 are to be treated under item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 from 15 Oct 2009 until revoked. It is made by a delegate of the CEO under s269P and can be revoked under ss269SC/269SD.\n\nPractically, importers using code 7013.49.00 receive the Schedule 4 item 50 customs treatment, which changes who pays duty and creates an incentive to classify imports accordingly; implementation depends on correct classification and Customs’ application (s269P; Schedule 4 item 50)."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a tariff concession. It serves exactly its intended purpose: granting a specific customs duty concession for a narrow category of goods (glass cups). There is no scope creep or expansion beyond the original intent of the Tariff Concession System."},"complexity_factors":["Very short document (1 page)","Only 1 defined term (the goods description)","No cross-references to other legislation beyond the basic empowering provision","Simple tabular format with only 2 columns","No conditional logic or exceptions — straightforward declaration of concession"],"plain_english_summary":"This Tariff Concession Order lets specified glass cups (with or without handles and saucers) imported under customs heading 7013.49.00 enter Australia at reduced or zero tariff under Item 50 of Schedule 4, lowering border tax for eligible importers. It affects importers and competing Australian cup manufacturers/retailers, took effect 15 October 2009, and was made under section 269P of the Customs Act 1901."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0938934","history":"/api/acts/tariff-concession-order-0938934/history","analysis":"/api/acts/tariff-concession-order-0938934/analysis","conflicts":"/api/acts/tariff-concession-order-0938934/conflicts","importantCases":"/api/acts/tariff-concession-order-0938934/important-cases","documents":"/api/acts/tariff-concession-order-0938934/documents"}}