{"id":"F2010L02454","name":"Tariff Concession Order 1014412","slug":"tariff-concession-order-1014412","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84391,"registerId":"commonwealth-F2010L02454-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1014412","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 24.03.10 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| 3925.90.00 | HOLDERS, TOWEL, consisting of plastic case with star shapedholdersOp. 24.03.10 - TC 1014412 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.Wendy Knowles........................Dated 11 June 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 category of goods."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicitly referenced (the Schedule 4 item)","No nested conditional logic or cross-references beyond basic statutory citations (Customs Act 1901, sections 269P, 269SC, 269SD)","Simple tabular format with only 2 columns and 1 row of substantive content","No exceptions, exemptions, or procedural requirements beyond standard revocation clauses"],"plain_english_summary":"This Tariff Concession Order permits certain towel holders—plastic cases with star-shaped holders—classified under customs code 3925.90.00 to be imported into Australia at a reduced or nil customs duty. It affects importers (lower duties), competing Australian businesses (potentially cheaper competition) and the Australian Border Force (duty assessment), and took effect 24 March 2010 under the Customs Act 1901."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The order applies item 50 of Part III of Schedule 4 to the specifically described towel holders from 24 March 2010. It does not expand or restrict the statutory Schedule beyond applying that item to the named goods; any change in tariff effect would require amendment of Schedule 4 or revocation under the cited revocation provisions."},"complexity_factors":["Narrow single-product focus (one commodity description) reduces interpretive complexity","Relies on external cross-reference to Part III of Schedule 4 (must check item 50 to know exact tariff effect)","Depends on correct tariff classification (3925.90.00) to apply — potential for administrative disputes","Decision made by a CEO delegate under s269P (administrative discretion present but routine)","Concession is open-ended until revocation under ss269SC/269SD (monitoring and revocation risk for importers)"],"plain_english_summary":"TCO 1014412 (made under s269P, Customs Act 1901) declares that towel holders — “plastic case with star shaped holders” classified 3925.90.00 — are covered by item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 24 March 2010. Practically, importers of these specific goods receive the tariff treatment that Schedule 4 item 50 provides (as enacted), the decision was made by a delegate of the CEO, and the concession can be revoked under ss269SC/269SD, so correct classification is required to claim it."},"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-1014412","history":"/api/acts/tariff-concession-order-1014412/history","analysis":"/api/acts/tariff-concession-order-1014412/analysis","conflicts":"/api/acts/tariff-concession-order-1014412/conflicts","importantCases":"/api/acts/tariff-concession-order-1014412/important-cases","documents":"/api/acts/tariff-concession-order-1014412/documents"}}