{"id":"F2012L00066","name":"Tariff Concession Order 1120785","slug":"tariff-concession-order-1120785","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":142242,"registerId":"commonwealth-F2012L00066-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1120785","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 24.06.11 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| 4419.00.00 | KITCHENWARE, being wooden spoons having a silicon covered handleendOp. 24.06.11 - TC 1120785 | 50  |\n| ---------- | -------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table................Paul Mercer.............Dated 12 September 2011 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, narrow tariff concession order covering a single specific product category. It has not expanded beyond its original purpose of granting duty-free status to wooden spoons with silicone handles."},"complexity_factors":["Single, highly specific product description (wooden spoons with silicone handles only)","No defined terms section — relies on external references to Customs Act 1901 and Customs Tariff Act 1995","Minimal conditional logic — straightforward declaration with standard revocation clauses","Only one operative table entry","Short document (1 page)","References to external legislation (sections 269P, 269SC, 269SD of Customs Act 1901) without explanation within the document"],"plain_english_summary":"This Tariff Concession Order removes the customs duty on wooden kitchen spoons with silicone-covered handle ends, allowing those specific imports into Australia duty-free. It benefits importers and retailers (and potentially consumers via lower prices) while increasing competition for domestic makers. The concession took effect 24 June 2011 and remains until revoked."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order applies an existing Schedule 4 item (Part III, item 50) to the specified goods from 24 June 2011 and remains in force until revocation; the text contains no indication that it widens or narrows the legislative scope beyond that application."},"complexity_factors":["Technical tariff classification (4419.00.00) requires customs expertise to apply correctly.","Instrument operates by importing a Schedule 4 item (Part III item 50) into tariff treatment—understanding that item is necessary to know the exact concession.","References to the Customs Act 1901 (s.269P) and revocation under ss.269SC/269SD create procedural steps for administrative change or removal.","Narrow product description (\"wooden spoons having a silicon covered handle end\") can raise borderline classification or scope disputes at the border.","Effectiveness from a fixed date (24.06.11) but continuing until revoked creates ongoing administrative monitoring for importers and Customs.","Decision recorded as made by a delegate of the Chief Executive Officer—delegated discretion may complicate review or challenge routes.","No procedural conditions or detailed eligibility criteria are stated in the Order itself, so applying agencies must cross‑reference other statutory provisions."],"plain_english_summary":"This Tariff Concession Order declares that wooden kitchen spoons with a silicone-covered handle end (tariff classification 4419.00.00) are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 applies, changing their tariff treatment from 24 June 2011 until revoked under sections 269SC or 269SD of the Customs Act 1901. It affects importers (who face the changed tariff outcome) and instructs Customs to apply the Schedule 4 item when these goods are cleared; the decision was made by a delegate of the CEO."},"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-1120785","history":"/api/acts/tariff-concession-order-1120785/history","analysis":"/api/acts/tariff-concession-order-1120785/analysis","conflicts":"/api/acts/tariff-concession-order-1120785/conflicts","importantCases":"/api/acts/tariff-concession-order-1120785/important-cases","documents":"/api/acts/tariff-concession-order-1120785/documents"}}