{"id":"F2012L00501","name":"Tariff Concession Order 1132539","slug":"tariff-concession-order-1132539","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":88683,"registerId":"commonwealth-F2012L00501-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1132539","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Wendy Knowles, 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 23.09.11 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| 7326.90.90 | TIN BOXES, CIGARETTES AND/OR TOBACCO PRODUCTSOp. 23.09.11 - TC 1132539 | 50  |\n| ---------- | ---------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table..............Wendy Knowles..................Dated 19 December 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 product category. It represents the typical scope for such instruments — specific, limited, and precisely targeted at particular imported goods. No scope creep is evident; it does exactly what tariff concession orders are designed to do."},"complexity_factors":["Single, highly specific product category (tin boxes for cigarettes/tobacco)","No defined terms section — relies on external tariff classification system","Minimal conditional logic — straightforward declaration with standard revocation clauses","Short document (1 page) with simple two-column table format","References only two external statutory provisions (Customs Act 1901 sections 269P, 269SC/269SD) without complex cross-referencing","No exceptions, exemptions, or nested conditions within the order itself"],"plain_english_summary":"This Tariff Concession Order removes customs duty on certain metal “tin boxes” used for cigarettes and tobacco (tariff code 7326.90.90), lowering import costs for businesses. It affects importers (paying less tax), domestic tin-box manufacturers (facing cheaper competition) and potentially packaging costs for consumers. Effective 23 September 2011 and remains in force until revoked."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order does not amend tariff legislation; it applies an existing Schedule 4 item (Item 50, Part III) to the specified goods (tariff heading 7326.90.90) from 23.09.2011 until revoked under ss.269SC/269SD. The instrument therefore assigns the schedule provision to those imports rather than altering the broader scope of the Customs Tariff Act or Schedule 4."},"complexity_factors":["Relies on cross-references to other statutes: authorising power under Customs Act 1901 s.269P and revocation mechanisms in ss.269SC/269SD — requires statutory cross-checking.","Outcome depends on the content of Schedule 4, Part III, Item 50 in the Customs Tariff Act 1995 (not reproduced here) — users must consult that schedule to know duties/concessions.","Uses tariff classification code 7326.90.90 — correct application depends on tariff classification practice and may be fact-sensitive.","Narrow goods description ('TIN BOXES, CIGARETTES AND/OR TOBACCO PRODUCTS') may create borderline classification or scope questions for importers and customs officers.","Delegate-made instrument (signed by Wendy Knowles) introduces administrative discretion in issuance and record-keeping.","Effectivity and duration: fixed start date (23.09.11) but open-ended termination (until revocation) — ongoing compliance monitoring is required by affected parties."],"plain_english_summary":"This Tariff Concession Order (TCO 1132539) declares that tin boxes for cigarettes and/or tobacco (tariff classification 7326.90.90) are goods to which Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies. It took effect on 23 September 2011 and continues until revoked under sections 269SC or 269SD of the Customs Act 1901. The order directly affects importers and customs administrators because it changes which Schedule 4 provision governs those imported goods."},"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-1132539","history":"/api/acts/tariff-concession-order-1132539/history","analysis":"/api/acts/tariff-concession-order-1132539/analysis","conflicts":"/api/acts/tariff-concession-order-1132539/conflicts","importantCases":"/api/acts/tariff-concession-order-1132539/important-cases","documents":"/api/acts/tariff-concession-order-1132539/documents"}}