{"id":"F2012L00814","name":"Tariff Concession Order 1140438","slug":"tariff-concession-order-1140438","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":89125,"registerId":"commonwealth-F2012L00814-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1140438","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 05.12.11 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| 3926.90.90 | FRAMES, SIGN HOLDER, plasticOp. 05.12.11 - TC 1140438 | 50  |\n| ---------- | ----------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table............Paul Mercer.................Dated 13 February 2012 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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument applies a specified Schedule 4 concession item to the named goods; the text shows no alteration of the legislative scope beyond that declaration. It is a focused application (not an amendment) and limits effect to the described goods and period, with revocation tied to ss 269SC/269SD."},"complexity_factors":["Narrow product scope: single tariff line 3926.90.90 (plastic sign‑holder frames)","Simple legal basis: made under s 269P of the Customs Act 1901 (delegated decision)","Specified concession linkage: applies item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 (requires reference to that Schedule to see tariff rate/effect)","Temporal clarity: effective date stated (05.12.11) and revocation governed by ss 269SC/269SD","Administrative dependence: relies on correct classification and importer documentation for customs processing","Low internal complexity: instrument is declaratory and does not create new substantive rules beyond applying an existing Schedule item"],"plain_english_summary":"This Order (TCO 1140438) says imported plastic sign‑holder frames (tariff classification 3926.90.90) are covered by a tariff concession — specifically item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. It was made under s 269P of the Customs Act 1901, takes effect from 5 Dec 2011 and stays until revoked (ss 269SC/269SD). It directly affects importers by altering tariff treatment, which can change import costs, pricing and competitive incentives."},"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 line. It matches the original intent of such instruments — to grant duty relief for specific imported goods."},"complexity_factors":["Single, specific product category (plastic sign holder frames)","Only one customs classification code referenced (3926.90.90)","No conditional logic or exceptions within the order itself","Short document (1 page, 1 table entry)","Relies on external legislation (Customs Act 1901 and Customs Tariff Act 1995) but does not create complex internal cross-referencing","Standard bureaucratic template format with minimal variation"],"plain_english_summary":"This Tariff Concession Order grants a reduced (zero) customs duty rate for certain plastic sign‑holder frames (HS 3926.90.90) under Item 50 of Schedule 4 to the Customs Tariff Act 1995. It lowers import costs for businesses importing these frames and increases competition for domestic sellers. Made under section 269P of the Customs Act, it took effect on 5 December 2011."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1140438","history":"/api/acts/tariff-concession-order-1140438/history","analysis":"/api/acts/tariff-concession-order-1140438/analysis","conflicts":"/api/acts/tariff-concession-order-1140438/conflicts","importantCases":"/api/acts/tariff-concession-order-1140438/important-cases","documents":"/api/acts/tariff-concession-order-1140438/documents"}}