{"id":"F2010L01107","name":"Tariff Concession Order 0939743","slug":"tariff-concession-order-0939743","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":83306,"registerId":"commonwealth-F2010L01107-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0939743","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| 3926.90.90 | GEL NAILS KIT, comprising ALL of the following:(a) glue;(b) gel overlay;(c) gel activator;(d) gel brush cleaner;(e) gel tip bender;(f) nail shaper;(g) cuticle pusher;(h) artificial nail tips;(i) nail brushOp. 22.10.09 - TC 0939743 | 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":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order of the type routinely issued under the Customs Act 1901. It applies only to the specific product described (gel nails kits with exact component requirements) and does not represent scope creep beyond the original legislative purpose of granting targeted duty concessions."},"complexity_factors":["Single, specific product category (gel nails kits) with a closed list of 9 required components","No defined terms section — all language is ordinary commercial terminology","Only one cross-reference (to sections 269P, 269SC, and 269SD of the Customs Act 1901)","Simple binary condition: the kit must contain ALL listed items to qualify","Document is 1 page with a standard tabular format","No nested exceptions, conditional logic, or temporal variations beyond the fixed expiry mechanism"],"plain_english_summary":"This Tariff Concession Order grants reduced or zero import duty for gel nails kits imported into Australia, provided the kits include all required components (glue, gel overlay, gel activator, cleaner, tip bender, shaper, cuticle pusher, artificial tips and brush).  \n\nIt affects importers and retailers (lower customs duty), may lower consumer prices, and increases competition for domestic manufacturers. In effect since 22 October 2009."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument itself designates the specified gel nails kit as subject to item 50 of Part III, effective 22.10.09, and states it continues until revoked under sections 269SC or 269SD of the Customs Act 1901 or a date specified in Column 2. The text contains no amendment or later-limiting provision that would indicate a change from the Order's original scope; it establishes coverage rather than altering a prior listed scope."},"complexity_factors":["Single, specific product description with a fixed list of nine components (Column 1) — low breadth but requires precise matching to imported goods.","Cross-reference to Part III of Schedule 4 (Column 2: item 50) — requires consulting the Customs Tariff Act 1995 to determine precise tariff consequences.","Tariff classification code reliance (3926.90.90) — importers/customs must map goods to the correct tariff line for application.","Delegated administrative action under section 269P of the Customs Act 1901 (instrument signed by a CEO delegate) — indicates administrative discretion at the delegation level.","Revocation mechanism references sections 269SC and 269SD of the Customs Act 1901 — change persists until explicit revocation, creating indefinite effect absent further action.","Effective-from date stated (22.10.09) but no separate expiry date in the Table — timing is clear but ongoing status must be checked against revocation records."],"plain_english_summary":"This order declares that a specified \"gel nails kit\" (tariff classification 3926.90.90) is to be treated under item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. It took effect on 22 October 2009 and remains in force until revoked under the Customs Act. The change alters which tariff rule applies to imports of the described kit and therefore affects the customs treatment faced by those importing these goods."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0939743","history":"/api/acts/tariff-concession-order-0939743/history","analysis":"/api/acts/tariff-concession-order-0939743/analysis","conflicts":"/api/acts/tariff-concession-order-0939743/conflicts","importantCases":"/api/acts/tariff-concession-order-0939743/important-cases","documents":"/api/acts/tariff-concession-order-0939743/documents"}}