{"id":"F2012L00198","name":"Tariff Concession Order 1118390","slug":"tariff-concession-order-1118390","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":142557,"registerId":"commonwealth-F2012L00198-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1118390","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 08.06.11 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| 9503.00.70 | TOYS PUT UP IN SETS, being moulded figures of cartooncharacters AND/OR non-human forms, with OR without printed cardsAND/OR stickersOp. 08.06.11 - TC 1118390 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table..............Paul Mercer.................Dated 14 November 2011 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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"No. The Order does not amend the Customs Tariff Act itself; it declares that the specified toys are to be treated as goods to which item 50 of Part III, Schedule 4 applies from 8 June 2011 until revoked under ss.269SC or 269SD of the Customs Act 1901 (made under s.269P). It thereby applies the existing Schedule 4 concession to the described goods rather than altering legislative scope."},"complexity_factors":["Narrow, product-specific scope (description of toys) reduces substantive complexity","Relies on tariff classification code (9503.00.70) and item 50 of Part III, Schedule 4 — requires technical tariff knowledge","Cross-references to multiple Customs Act provisions (s.269P; ss.269SC/269SD) for effect and revocation","Administrative discretion exercised by a delegate (delegation and revocation mechanics add procedural complexity)","Potential interpretive ambiguity in product language (e.g. 'put up in sets', 'cartoon characters and/or non-human forms') affecting compliance/enforcement"],"plain_english_summary":"Tariff Concession Order 1118390 treats certain imported toy sets—moulded figures of cartoon or non-human characters, with or without printed cards or stickers—as goods covered by item 50 of Part III, Schedule 4 of the Customs Tariff Act 1995. It took effect on 8 June 2011 and continues until revoked under sections 269SC/269SD of the Customs Act 1901 (made under s.269P). Importers are directly affected because the Order changes how customs duty applies; a delegate (Paul Mercer) used administrative discretion to grant the concession, which alters import costs and compliance obligations."},"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 narrow category of imported toys."},"complexity_factors":["Single, narrow product category (specific toy types)","Only one operative provision with straightforward declaratory language","Minimal cross-referencing (only references to standard Customs Act sections 269P, 269SC, 269SD and Customs Tariff Act Schedule 4)","No conditional logic or exceptions within the order itself","Standard bureaucratic template format with minimal substantive text","Single effective date with standard revocation mechanism"],"plain_english_summary":"This Tariff Concession Order lets specific moulded cartoon-character toy figures (including sets with cards or stickers) be imported under Schedule 4, Item 50 of the Customs Tariff Act 1995, granting a reduced or zero customs duty. It affects importers and retailers of these toys, lowers import costs and can make prices more competitive; effective 8 June 2011 until revoked."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1118390","history":"/api/acts/tariff-concession-order-1118390/history","analysis":"/api/acts/tariff-concession-order-1118390/analysis","conflicts":"/api/acts/tariff-concession-order-1118390/conflicts","importantCases":"/api/acts/tariff-concession-order-1118390/important-cases","documents":"/api/acts/tariff-concession-order-1118390/documents"}}