{"id":"F2010L02045","name":"Tariff Concession Order 1004319","slug":"tariff-concession-order-1004319","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":124605,"registerId":"commonwealth-F2010L02045-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1004319","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, David Mulcair, 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 22.01.10 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| 4810.29.90 | PAPER AND PAPERBOARD, coated with kaolin (china clay) OR otherinorganic substances on one OR both sides, being EITHER of thefollowing:(a) in sheets, in the unfolded state, with BOTH sidesexceeding 36 cm;(b) in rolls exceeding 15 cm in widthOp. 22.01.10 - TC 1004319 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table..................David Mulcair ......................Dated 30 April 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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"Based solely on the instrument text, the Order declares that the specified goods are subject to Schedule 4 Item 50 effective 22.01.10 and continues until revoked under ss.269SC or 269SD of the Customs Act 1901. The text does not indicate any change from an earlier stated scope or alteration of the underlying tariff structure beyond this designation."},"complexity_factors":["Precise product specification in Column 1 (coating material, sheet/roll form, and size thresholds) increases classification detail and borderline determinations.","Direct mapping of a tariff classification (4810.29.90) to a Schedule 4 item (Item 50) in Column 2 requires cross-referencing the Customs Tariff Act 1995 for exact duty consequences.","Legal authority and procedure are referenced to the Customs Act 1901 (action under s.269P) and revocation routes (ss.269SC and 269SD), adding procedural cross-references for administration and challenge.","Open‑ended duration (effective from 22.01.10 until revoked) creates ongoing administrative dependence on revocation processes rather than a fixed expiry date.","Operational complexity rests with importers/customs brokers and customs officers who must apply the concession at import clearance (compliance and evidentiary burdens)."],"plain_english_summary":"This Tariff Concession Order designates certain coated paper and paperboard imports (classified at 4810.29.90 and defined by coating and size thresholds) as falling under Schedule 4 Item 50 of the Customs Tariff Act 1995. It takes effect from 22 January 2010 and remains in force until revoked. Importers (and their customs brokers) are the primary parties affected because the order changes which tariff treatment customs applies; the Department of Home Affairs (customs) applies and administers the concession."},"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. It grants a specific duty concession for a narrowly defined category of paper products without expanding into broader regulatory territory."},"complexity_factors":["Single, specific concession covering one tariff classification (4810.29.90)","Only two physical criteria for eligibility (sheet size or roll width)","No nested exceptions or conditional logic beyond the basic goods description","Minimal cross-referencing (only to Customs Act section 269P and Customs Tariff Act Schedule 4 Item 50)","Short document (1 page) with straightforward tabular format","No defined terms section — uses ordinary commercial descriptions"],"plain_english_summary":"This Order grants a tariff concession (reduced or zero customs duty) for certain kaolin- or inorganic-coated paper and paperboard in large sheets or wide rolls, affecting imports classified under 4810.29.90.  \n\nIt lowers input costs for importers and Australian businesses (printing, packaging) to boost competitiveness, took effect 22 January 2010, and is made under the Customs Act 1901."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1004319","history":"/api/acts/tariff-concession-order-1004319/history","analysis":"/api/acts/tariff-concession-order-1004319/analysis","conflicts":"/api/acts/tariff-concession-order-1004319/conflicts","importantCases":"/api/acts/tariff-concession-order-1004319/important-cases","documents":"/api/acts/tariff-concession-order-1004319/documents"}}