{"id":"F2010L01680","name":"Tariff Concession Order 1000105","slug":"tariff-concession-order-1000105","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":152994,"registerId":"commonwealth-F2010L01680-current","compilationNumber":null,"startDate":"2026-04-04","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1000105","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Michael Perry, 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 31.12.09 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| 3406.00.00 | CANDLES, BIRTHDAY, in the shape of alphabetical lettersOp. 31.12.09 - TC 1000105 | 50  |\n| ---------- | -------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 12 March 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, narrow tariff concession order that matches its original purpose exactly — granting a specific duty concession for a single, well-defined product category. There is no scope creep or expansion beyond the original intent."},"complexity_factors":["Very short document (1 page)","Only 1 defined term (the tariff classification 3406.00.00)","No cross-references to other legislation beyond the standard citation of the Customs Act 1901 and Customs Tariff Act 1995","Simple tabular format with only 2 columns","No conditional logic or exceptions — straightforward declaration applying to a single, specific product","Standard administrative form language with minimal substantive legal drafting"],"plain_english_summary":"This Tariff Concession Order lets alphabet-shaped birthday candles (tariff code 3406.00.00) be imported into Australia duty-free or at a reduced duty rate, effective 31 December 2009 and continuing until revoked.  \n\nIt primarily benefits importers and wholesalers (and indirectly retailers and consumers) by lowering import costs where special tax treatment was deemed economically justified."},"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 Order itself simply declares that the specified candles are goods to which an item in Part III of Schedule 4 to the Customs Tariff Act 1995 applies (see s.269P). It sets an effective date (31.12.09) and explains revocation mechanics (ss.269SC, 269SD). The instrument does not indicate any expansion or narrowing of scope beyond that declaration."},"complexity_factors":["Narrow subject matter: single commodity (candles shaped as alphabetical letters) specified in a one-line table (table entry under tariff heading 3406.00.00).","Administrative form: simple declaration under s.269P of the Customs Act 1901 rather than substantive amendment to primary legislation.","Cross-reference dependence: relies on external provisions for effect and revocation (Part III of Schedule 4 to the Customs Tariff Act 1995; ss.269SC and 269SD of the Customs Act 1901).","Technical numbering: use of tariff code (3406.00.00) and Schedule 4 item number (50) requires correct customs classification to implement.","Minor ambiguity in table labelling: Column 2 mixes 'Schedule 4 Item Number' and 'Last date of effect', showing '50' rather than a clear date — implementers must reconcile that entry with instrument text.","Administrative discretion: revocation governed by ss.269SC/269SD (delegated executive action rather than legislative change)."],"plain_english_summary":"This Order (under s.269P of the Customs Act 1901) declares that \"CANDLES, BIRTHDAY, in the shape of alphabetical letters\" (tariff classification 3406.00.00) are goods to which an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (Item 50) applies. It is effective from 31.12.09 until revoked under ss.269SC or 269SD (or any date shown in Column 2) and was signed by the CEO's delegate, Michael Perry. It changes how those classifying or importing the specified candles must apply the Schedule 4 item."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1000105","history":"/api/acts/tariff-concession-order-1000105/history","analysis":"/api/acts/tariff-concession-order-1000105/analysis","conflicts":"/api/acts/tariff-concession-order-1000105/conflicts","importantCases":"/api/acts/tariff-concession-order-1000105/important-cases","documents":"/api/acts/tariff-concession-order-1000105/documents"}}