{"id":"F2010L02790","name":"Tariff Concession Order 1026112","slug":"tariff-concession-order-1026112","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84748,"registerId":"commonwealth-F2010L02790-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1026112","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Paul Mercer, 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 10.06.10 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| 3926.10.00 | DOCUMENT DIVIDERS, plastic, single sheet, including tabsOp. 10.06.10 - TC 1026112 | 50  |\n| ---------- | --------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.Paul Mercer..........................Dated 06 September 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 product line. It matches the original intent of the Customs Act provisions, which are designed to allow granular, product-specific duty exemptions. No scope creep is evident."},"complexity_factors":["Single, specific product category (plastic document dividers)","Only one tariff classification referenced (3926.10.00)","No conditional logic or exceptions within the order itself","Minimal cross-referencing (only to standard revocation provisions in the parent Act)","Very short document (1 page, 1 table entry)","No defined terms section — relies on external tariff classification system"],"plain_english_summary":"This Tariff Concession Order exempts plastic document dividers (tariff code 3926.10.00) from customs duty when imported into Australia. It lowers costs for importers and buyers but increases competition pressure on local manufacturers. The concession took effect on 10 June 2010 and stays in force until formally revoked or replaced."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order applies a tariff concession to a narrowly specified good (document dividers) from 10.06.2010 and remains in force until revoked under ss269SC/269SD. The text does not indicate any expansion or narrowing of the underlying statutory scope beyond granting the specified concession."},"complexity_factors":["Narrow, single-product scope using a specific tariff code (3926.10.00) — low substantive complexity but requires precise classification at customs.","Instrument authority cited: s269P of the Customs Act 1901 — legal formalities for making TCOs must be observed.","Application relies on Part III, Schedule 4 (Item 50) of the Customs Tariff Act 1995 — interpreting concession eligibility can require statutory cross-reference.","Revocation mechanism via ss269SC and 269SD (Customs Act) creates ongoing administrative discretion and monitoring obligations for agencies.","Signed by a delegate of the CEO — delegation and administrative-law safeguards may be relevant to challenges.","Operational impacts concentrated: importers benefit from lower duties (reduced cost); government revenue is the direct fiscal counterparty.","Compliance burden is modest in principle (declare and classify imports correctly) but hinges on accurate product description ('single sheet, including tabs')."],"plain_english_summary":"This Tariff Concession Order (TCO 1026112) declares that plastic single-sheet document dividers with tabs, classified at 3926.10.00, qualify for Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 10 June 2010. Mechanically, that qualification removes or reduces customs duty for importers of those goods until the order is revoked under sections 269SC or 269SD; the instrument was made under s269P of the Customs Act 1901 and signed by a CEO delegate."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1026112","history":"/api/acts/tariff-concession-order-1026112/history","analysis":"/api/acts/tariff-concession-order-1026112/analysis","conflicts":"/api/acts/tariff-concession-order-1026112/conflicts","importantCases":"/api/acts/tariff-concession-order-1026112/important-cases","documents":"/api/acts/tariff-concession-order-1026112/documents"}}