{"id":"F2012L00815","name":"Tariff Concession Order 1140539","slug":"tariff-concession-order-1140539","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":89127,"registerId":"commonwealth-F2012L00815-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1140539","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 06.12.11 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| 3920.62.00 | FILM, plastic, multi-layered, including ALL of the following:(a) polyvinyl fluoride film layer;(b) polyethylene terephthalate film layer;(c) adhesive layers;(d) combined multi-layered film thickness NOT less than0.30 mm and NOT greater than 0.36 mmOp. 06.12.11 - TC 1140539 | 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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a tariff concession for a specific product. It represents the original and continuing purpose of the Tariff Concession Orders system under the Customs Act — to grant duty-free entry for specific goods where no local manufacturer objects. The scope remains tightly limited to the single product category described."},"complexity_factors":["Single product description with four specific technical criteria","No defined terms section — relies on external customs classification system","No cross-referencing to other legislation beyond basic statutory citations (Customs Act 1901, Customs Tariff Act 1995)","Simple binary structure: if goods match description → concession applies","No exceptions, conditions, or procedural requirements within the instrument itself"],"plain_english_summary":"This Tariff Concession Order eliminates import duties on a narrow class of multi‑layer plastic film used in manufacturing — film that includes polyvinyl fluoride and polyethylene terephthalate with adhesive layers and a total thickness of 0.30–0.36 mm. Importers of that film pay zero duty.\n\nIt affects businesses that import this specific material and domestic manufacturers who compete with those imports (who may object). The concession lowers input costs for Australian users and has applied since 6 December 2011."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument, as presented, is a single concessional tariff order applying a Schedule 4 item to a specified product from 06.12.2011 until revoked. The text shows no amendment or expansion from its original scope; its coverage is confined to the described film and governed by the cited statutory revocation provisions."},"complexity_factors":["Narrow, technical product description (material layers, adhesive, precise thickness range) requiring factual verification for classification","Relies on cross‑references to the Customs Act 1901 (s.269P, ss.269SC/269SD) and the Customs Tariff Act 1995 (Part III, Schedule 4), creating multi‑statute interaction","Uses a specific tariff classification code (3920.62.00) and Schedule 4 item number (50) that determine tariff outcome","Administrative discretion: a delegate of the CEO issues and may revoke the order, creating potential variability in treatment","Effect date and open‑ended revocation mean ongoing monitoring by importers and customs for continued applicability"],"plain_english_summary":"Made under s.269P of the Customs Act 1901, this Order grants a Schedule 4 (Part III) tariff concession to a narrowly described multi‑layer plastic film (polyvinyl fluoride + PET + adhesives, thickness 0.30–0.36 mm) classified at 3920.62.00. It began 06.12.2011 and remains in force until the delegate revokes it under ss.269SC/269SD. Importers of the specified film receive the Schedule 4 tariff treatment; the delegate decided the concession; compliance requires matching the product description and tariff classification."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1140539","history":"/api/acts/tariff-concession-order-1140539/history","analysis":"/api/acts/tariff-concession-order-1140539/analysis","conflicts":"/api/acts/tariff-concession-order-1140539/conflicts","importantCases":"/api/acts/tariff-concession-order-1140539/important-cases","documents":"/api/acts/tariff-concession-order-1140539/documents"}}