{"id":"F2011L02352","name":"Tariff Concession Order 1109274","slug":"tariff-concession-order-1109274","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":88064,"registerId":"commonwealth-F2011L02352-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1109274","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 17.03.11 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| 9504.40.00 | PLAYING CARDS, COLLECTOR OR TRADING, including sportspersonality pictures AND/OR animated illustrations, having NOTless than 80 different cards, with OR without ANY of thefollowing:(a) sticker sheets;(b) plastic sleeves;(c) printed storage tins;(d) albums OR binders OR portfolios, with plastic sleeves;(e) rule OR game guide booklets OR sheetsOp. 17.03.11 - TC 1109274 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table..............Paul Mercer..............Dated 27 July 2011 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession instrument limited to a specific category of goods (trading cards). It has not expanded beyond its original purpose of granting duty relief for these particular imports."},"complexity_factors":["Single, narrow product category (trading cards) with specific qualifying criteria","Only one substantive operative clause referencing standard Customs Act powers","Minimal cross-referencing (only to standard Customs Act sections 269P, 269SC, 269SD and Customs Tariff Act Schedule 4)","Simple tabular format with only two columns","No nested exceptions or conditional logic beyond the 80-card minimum and optional accessories list","Document is 1 page with straightforward declaratory language"],"plain_english_summary":"This Tariff Concession Order removes import duty on collector/trading card sets (sport or animated) of at least 80 different cards, including sets with accessories like albums or tins. It lowers costs for importers and Australian sellers and can reduce prices for collectors and consumers. The concession took effect 17 March 2011 and remains until formally revoked."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order applies Item 50 treatment in Schedule 4 to the specified playing cards from 17 March 2011. The instrument is declaratory — it designates the listed goods for the existing Schedule 4 treatment and remains in force until revoked; there is no textual indication within this Order that it widens or narrows the underlying Schedule 4 item beyond applying it to the described goods."},"complexity_factors":["Cross-reference to multiple statutes: s269P of the Customs Act 1901 and Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 (requires readers to consult external provisions).","Technical tariff classification: relies on HS-style heading 9504.40.00 which requires correct tariff coding by importers/customs.","Detailed product specification: eligibility hinges on factual features (\"not less than 80 different cards\" and listed optional accessories), creating potential classification disputes.","Temporal and revocation mechanics: effective from 17.03.11 and ongoing until revocation under ss269SC/269SD — introduces administrative discretion on termination.","Delegated decision-making: instrument executed by a delegate of the CEO (Paul Mercer), highlighting administrative rather than legislative origin."],"plain_english_summary":"This Order declares that specified collector or trading playing cards (tariff classification 9504.40.00) — sets with at least 80 different cards, with optional accessories — are goods to which Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies, effective 17 March 2011 (made under s269P, Customs Act 1901). It affects importers and customs classifiers, who may claim the Schedule 4 Item 50 treatment on those imports; the declaration was made by a CEO delegate and continues until revoked under ss269SC/269SD."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1109274","history":"/api/acts/tariff-concession-order-1109274/history","analysis":"/api/acts/tariff-concession-order-1109274/analysis","conflicts":"/api/acts/tariff-concession-order-1109274/conflicts","importantCases":"/api/acts/tariff-concession-order-1109274/important-cases","documents":"/api/acts/tariff-concession-order-1109274/documents"}}