{"id":"F2010L01402","name":"Tariff Concession Order 0939734","slug":"tariff-concession-order-0939734","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":83896,"registerId":"commonwealth-F2010L01402-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0939734","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 22.10.09 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| 8205.51.00 | CHRISTMAS TREE COOKING KIT, comprising ALL of the following:(a) wooden base;(b) wooden stems;(c) biscuit or cookie cutters;(d) piping bagOp. 22.10.09 - TC 0939734 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 1 of 2 Page of the above Table...Wendy Knowles........................Dated 04 January 2010 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------ |","sortOrder":0}],"analysis":{"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 has not expanded beyond its original purpose of granting duty relief for a specific imported product."},"complexity_factors":["Very short document (2 pages, effectively 1 substantive page)","Only 1 defined term implicit (the specific goods description)","No cross-references to other legislation beyond standard citations (Customs Act 1901, Customs Tariff Act 1995)","Simple tabular format with only 2 columns","No conditional logic or exceptions — straightforward declaration","Single operative clause under Section 269P"],"plain_english_summary":"This Tariff Concession Order lets a specific \"Christmas Tree Cooking Kit\" — comprising a wooden base, wooden stems, biscuit/cookie cutters and a piping bag — be imported under Schedule 4, Item 50 and tariff code 8205.51.00 at reduced or zero customs duty. It affects importers, the Australian Border Force who process these imports, and consumers who may see lower prices. Effective from 22 October 2009 until revoked or replaced."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument does not amend the Customs Act or Schedule 4 itself; it applies an existing Part III Schedule 4 item to a specified product (8205.51.00) from 22.10.09 and remains until revoked under ss.269SC–269SD or any date in Column 2. It therefore alters the legal treatment of that product by declaration rather than by changing statutory scope (s.269P; ss.269SC–269SD)."},"complexity_factors":["Single, focused instrument applying an existing Schedule 4 item to one tariff classification (8205.51.00) — low substantive complexity","Relies on cross‑references to statutory provisions (s.269P; ss.269SC–269SD; Part III of Schedule 4) which require legal reading to determine practical effect","Goods described by a components list (\"comprising ALL of the following\") — can create classification and scope questions","Effectivity and termination mechanics (start date, possible Column 2 date, revocation under ss.269SC/269SD) add timing/administration nuance","Administrative discretion: made by a CEO delegate, so users must track agency decision and potential revocation"],"plain_english_summary":"This Order, made under s.269P of the Customs Act 1901, declares that a named product — a “Christmas tree cooking kit” classifiable at tariff heading 8205.51.00 — is a good to which the Part III item in Schedule 4 (item shown in Column 2) applies, effective 22.10.09. The declaration was made by a delegate of the CEO (Wendy Knowles) and remains in force until revoked under ss.269SC–269SD or any date shown in Column 2. Importers and the customs administration must rely on the Table entry for legal treatment and classification (s.269P; ss.269SC–269SD)."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0939734","history":"/api/acts/tariff-concession-order-0939734/history","analysis":"/api/acts/tariff-concession-order-0939734/analysis","conflicts":"/api/acts/tariff-concession-order-0939734/conflicts","importantCases":"/api/acts/tariff-concession-order-0939734/important-cases","documents":"/api/acts/tariff-concession-order-0939734/documents"}}