{"id":"F2010L02038","name":"Tariff Concession Order 1006378","slug":"tariff-concession-order-1006378","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":124582,"registerId":"commonwealth-F2010L02038-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1006378","content":"| TARIFF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 04.02.10 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| 7615.19.00 | BINS, WASTE, COFFEE GRIND, aluminium AND rubberOp. 04.02.10 - TC 1006378 | 50  |\n| ---------- | ------------------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table....................Wendy Knowles ....................Dated 23 April 2010 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------------------ |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1776},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This instrument operates precisely within the standard framework for Tariff Concession Orders. It classifies a single, specific product category (coffee grind waste bins) for concessional treatment without expanding beyond the original administrative purpose of the TCO system."},"complexity_factors":["Single commodity classification with no variations or exceptions","No defined terms or interpretation provisions","Standard statutory boilerplate only (sections 269P, 269SC, 269SD of the Customs Act 1901)","No conditional operative provisions—effect is automatic upon meeting the goods description"],"plain_english_summary":"**This order gives importers a tax break on coffee waste bins.**\n\nIf you import **waste bins made of aluminium and rubber that are designed to hold used coffee grounds** (like those used in cafés), you can bring them into Australia without paying the usual import duties (customs taxes).\n\n**What you need to know:**\n- **The goods:** Specifically, aluminium and rubber bins for coffee grinds (classified under tariff code 7615.19.00)\n- **The benefit:** Entry under Schedule 4, Item 50 of the *Customs Tariff Act 1995* means these goods enter duty-free or at a reduced tax rate\n- **When:** The concession took effect on 4 February 2010 and lasts until the government revokes it\n- **Who decided:** Wendy Knowles, acting as a delegate of the Australian Border Force CEO under the *Customs Act 1901*\n\nThis is a highly specific ruling that saves money for hospitality businesses importing this particular type of equipment."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1006378","history":"/api/acts/tariff-concession-order-1006378/history","analysis":"/api/acts/tariff-concession-order-1006378/analysis","conflicts":"/api/acts/tariff-concession-order-1006378/conflicts","importantCases":"/api/acts/tariff-concession-order-1006378/important-cases","documents":"/api/acts/tariff-concession-order-1006378/documents"}}