{"id":"F2010L02661","name":"Tariff Concession Order 1019459","slug":"tariff-concession-order-1019459","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84618,"registerId":"commonwealth-F2010L02661-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1019459","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 29.04.10 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| 4823.90.90 | TAPE, FINGER NAIL TIP, paper, adhesive backedOp. 29.04.10 - TC 1019459 | 50  |\n| ---------- | ---------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.David Mulcair........................Dated 19 July 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 covering a single specific product. It has not expanded beyond its original purpose of granting duty relief for fingernail tip tape."},"complexity_factors":["Single, highly specific product description (fingernail tip tape)","Only one customs tariff classification referenced (4823.90.90)","No defined terms section","No cross-references to other legislation beyond the standard empowering provisions (Customs Act 1901, Customs Tariff Act 1995)","Simple tabular format with only two columns of operative content","No conditional logic, exceptions, or procedural requirements","Standard boilerplate delegation and dating clauses"],"plain_english_summary":"This Tariff Concession Order lets specific paper adhesive tape for fingernail tips enter Australia under a reduced/zero customs duty (classified at 4823.90.90), effective 29 April 2010. It mainly affects importers and businesses in the beauty/nail industry and can lower costs for consumers by reducing import taxes and retail prices."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order applies Schedule 4 Item 50 to the specified goods from 29 April 2010 and remains in force until revoked. The instrument itself contains no wording that alters or expands that original application or its territorial/commodity scope."},"complexity_factors":["Narrow subject: a single, precisely described product (4823.90.90).","Direct legal cross-reference to Customs Act 1901 s269P for declaration.","Relies on application of an existing Schedule 4 item (Item 50) in the Customs Tariff Act 1995 rather than new substantive rules.","Standard revocation mechanism references (ss 269SC and 269SD) rather than bespoke termination conditions.","Administrative detail limited to effective date (29.04.10) and delegate signature; no complex compliance regimes or transitional rules."],"plain_english_summary":"This order assigns a tariff concession to a specific imported good: *adhesive-backed paper tape for fingernail tips* (Customs Tariff classification `4823.90.90`). It declares that, from 29 April 2010, those goods are subject to Item 50 of Part III, Schedule 4 of the Customs Tariff Act 1995 until revoked (see ss 269SC/269SD). Importers of the listed goods will have their tariff treatment determined under Schedule 4 Item 50; the declaration was made by a Customs delegate under s269P."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1019459","history":"/api/acts/tariff-concession-order-1019459/history","analysis":"/api/acts/tariff-concession-order-1019459/analysis","conflicts":"/api/acts/tariff-concession-order-1019459/conflicts","importantCases":"/api/acts/tariff-concession-order-1019459/important-cases","documents":"/api/acts/tariff-concession-order-1019459/documents"}}