{"id":"F2012L00801","name":"Tariff Concession Order 1139265","slug":"tariff-concession-order-1139265","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":89111,"registerId":"commonwealth-F2012L00801-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1139265","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, David Mulcair, 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 25.11.11 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| 6307.90.99 | SHEETS, consisting of NOT less than 50% cotton with remainderpolyester, having ALL of the following:(a) length NOT greater than 265 mm;(b) width NOT greater than 220 mm;(c) carry bagOp. 25.11.11 - TC 1139265 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table............David Mulcair..................Dated 13 February 2012 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 administrative instrument creating a specific tariff concession. It operates exactly as intended under the Customs Act 1901 framework — granting duty-free status to a narrowly defined category of goods. There is no evidence of scope creep; the instrument precisely matches its original purpose of implementing a single tariff concession."},"complexity_factors":["Single, highly specific product description with four precise criteria (material composition, dimensions, carry bag requirement, tariff classification)","No defined terms section — all terms are ordinary commercial descriptions","No cross-references to other legislation beyond the enabling Act and Tariff Act citations","Simple two-column table format with straightforward operative mechanism","No conditional logic, exceptions, or procedural requirements beyond the standard revocation provisions referenced in the opening paragraph"],"plain_english_summary":"Tariff Concession Order No. 1139265 removes the usual customs duty on certain small cotton–polyester sheets (at least 50% cotton, up to 265 × 220 mm, supplied with a carry bag) classified under 6307.90.99. This lowers import costs for importers and Australian businesses (and potentially consumers), making these specific goods cheaper to bring into Australia. Effective 25 November 2011."},"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order does not broaden or repurpose tariff law; it simply applies Schedule 4 item 50 to a specifically described set of goods from 25 November 2011. Its operative effect is limited to changing tariff treatment for those described sheets and establishing the effective date and revocation route under the Customs Act."},"complexity_factors":["Narrow, technical product specification (composition threshold, exact maximum dimensions, and presence of a carry bag) requiring factual verification at import","Legal cross-references to the Customs Act 1901 (s.269P, revocation under ss.269SC/269SD) and the Customs Tariff Act 1995 (Part III, Schedule 4)","Use of an HS classification code (6307.90.99) mapped to a Schedule 4 item, creating a two-step eligibility check (code + Schedule item applicability)","Administrative delegation (delegate of the Chief Executive Officer made the declaration) concentrates decision authority","Open-ended duration (effective from a fixed date until revoked) creates ongoing administrative monitoring and potential retrospective compliance checks","Compliance burden on importers to substantiate product composition, dimensions and the carry-bag feature in import documentation","Terminology ambiguity risk (e.g. what qualifies as a \"carry bag\" or measurement rounding) that may require administrative or judicial interpretation"],"plain_english_summary":"This Order applies Part III, Schedule 4 item 50 of the Customs Tariff Act 1995 to a narrowly described product: sheets at least 50% cotton (remainder polyester), with a carry bag, and maximum dimensions 265 mm × 220 mm (classified 6307.90.99). It takes effect from 25 November 2011 and continues until revoked. Mechanically, it alters the tariff treatment for importers (declared by a delegate of the CEO); importers must demonstrate the goods meet the description to claim the concession, which changes customs duty liability and documentary requirements."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1139265","history":"/api/acts/tariff-concession-order-1139265/history","analysis":"/api/acts/tariff-concession-order-1139265/analysis","conflicts":"/api/acts/tariff-concession-order-1139265/conflicts","importantCases":"/api/acts/tariff-concession-order-1139265/important-cases","documents":"/api/acts/tariff-concession-order-1139265/documents"}}