{"id":"F2005L00065","name":"Tariff Concession Order 0408913","slug":"tariff-concession-order-0408913","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":33431,"registerId":"commonwealth-F2005L00065-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0408913","content":"\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n| |\n\n| |\n\n| TARIFF CONCESSION ORDER |\n\n| |\n\n| |\n\n|Under Section 269P of the Customs Act 1901, I Rod Wise a delegate of the Chief Executive Officer |\n\n|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 |\n\n|Tariff Act 1995 specified in Column 2 of THE TABLE applies. This Order shall have effect from AUGUST 31, 2004 and |\n\n|continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2. |\n\n|\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_|\n\nTHE TABLE\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nCOLUMN 1 COLUMN 2\n\nDescription of Goods including the Prescribed Item No.\n\nCustoms Tariff Classification Date\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n8504.21.00 INSTRUMENT TRANSFORMERS, being EITHER of the following: 50\n\n(a) current transformers having a voltage rating GREATER than\n\n420 kV;\n\n(b) voltage transformers having a voltage rating GREATER than\n\n72 kV\n\nOp. 31.08.04 \\- TC 0408913\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n|This is page 1 of 1 page(s) of the above Table. |\n\n| ................................... |\n\n| (Rod Wise) ................................... |\n\n|Dated JANUARY 12, 2005 Delegate of the Chief Executive Officer |\n\n|\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_|","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order is narrowly focused: it declares eligibility for a concessional tariff item for a defined set of instrument transformers. It does not expand beyond that original, product-specific purpose; there is no evidence in the text that the instrument’s scope has been broadened beyond its original intent."},"complexity_factors":["Single-page instrument with one table","Only one tariff classification referenced (8504.21.00)","Two simple numeric technical thresholds (voltage ratings >420 kV and >72 kV)","Cross-reference to Part III of Schedule 4 (requires checking another instrument to determine the actual duty rate)","Standard revocation/administrative cross-references to ss 269SC and 269SD of the Customs Act"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This Tariff Concession Order (TCO 0408913) declares that certain imported instrument transformers are to be treated as falling under a specified concessional item in Part III of Schedule 4 to the Customs Tariff Act 1995. The instrument is made under section 269P of the Customs Act 1901 and takes effect from 31 August 2004 and continues until revoked.\n\n- The table in the Order identifies the eligible goods by tariff classification and a short product description. It covers goods classified to 8504.21.00 described as instrument transformers that are either:\n  - current transformers with a voltage rating greater than 420 kV; or\n  - voltage transformers with a voltage rating greater than 72 kV.\n\n- The column marked “50” is the Prescribed Item number that links the described goods to the particular item in Part III of Schedule 4 (the Schedule entry that determines the concessional tariff treatment). The Order itself does not state the duty rate; it operates by making the goods eligible to be imported under that Schedule item.\n\n- The Order was signed on 12 January 2005 by a delegate of the Chief Executive Officer and remains in force until revoked under ss 269SC or 269SD of the Customs Act.\n\n**Who this affects**\n\n- Importers and customs brokers bringing in instrument transformers that meet the voltage thresholds. If an importer’s goods match the description, they can claim the concession identified by the Schedule item.\n\n- Australian manufacturers or users of those transformers who rely on imports for inputs or finished goods — they may pay lower import duties if the concession applies.\n\n- Customs officials and compliance officers who must verify that imported goods meet the descriptive criteria (tariff classification, voltage ratings, labelling/specifications).\n\n**Why it matters (and how it changes incentives and costs)**\n\n- The immediate effect is a change in tariff treatment for the covered goods: eligible importers can pay the concessional rate tied to the Schedule 4 item rather than the standard rate for the tariff heading. That reduces import duty costs for those specific transformer types (who pays: ultimately the importer, and through pricing structures possibly downstream purchasers).\n\n- Benefits are concentrated on importers (and possibly on downstream Australian businesses that use those imported goods). Costs are diffuse: reduced tariff revenue to the Commonwealth and potential increased price competition for any domestic producers of the same goods.\n\n- The instrument creates an incentive for importers to ensure their product specifications and documentary evidence clearly match the Order’s description (voltage ratings and tariff classification). It also creates an incentive to arrange classification and documentation to qualify for the concession, which can lead to classification disputes or administrative review if goods are borderline.\n\n**Implementation, compliance and risks**\n\n- Customs will require evidence that the imported goods meet the voltage-rating thresholds and the tariff classification 8504.21.00. Misclassification or inadequate evidence can lead to refusal of the concession, duties owing, penalties or review.\n\n- The Order can be revoked by the Commissioner (or delegate) under the revocation provisions in the Customs Act, so eligibility is subject to administrative change.\n\n**Source claims and trade-offs**\n\n- The Order’s practical claim is that these particular high-voltage instrument transformers should receive the Schedule 4 concession (this is stated in the Order). That claim implies lower import duty for eligible goods.\n\n- Trade-offs: lower costs for eligible importers versus lower customs revenue and stronger competition for any local suppliers of the same goods. Administrative costs include verification of technical specifications and managing any disputes about whether a particular imported item matches the descriptive thresholds in the Order (see the description in the Table and the statutory references s 269P and the revocation provisions s 269SC/269SD).  \n\n**What you should check if you import or advise on these goods**\n\n- Confirm the precise tariff classification (8504.21.00) and that the product’s technical documentation proves the voltage rating exceeds the stated thresholds.\n- Check the current text of Part III of Schedule 4 to see the exact duty rate and conditions tied to Prescribed Item No. 50, and whether the Order remains in force or has been revoked or varied.\n- Be prepared for customs scrutiny of physical specifications and supporting documents to claim the concession."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow Tariff Concession Order of the type routinely made under the Customs Act 1901. It applies to a specific class of goods (high-voltage instrument transformers) and does not represent scope creep beyond the original legislative purpose of allowing duty concessions where domestic substitutes are unavailable."},"complexity_factors":["Single, specific product category with clear technical specifications","Only 2 defined criteria (voltage thresholds: >420 kV for current transformers, >72 kV for voltage transformers)","No cross-references to other legislation beyond the standard empowering provisions (Customs Act 1901, Customs Tariff Act 1995)","No conditional logic or exceptions within the order itself","Standard administrative form — essentially a completed template","Length: 1 page, minimal text"],"plain_english_summary":"This is a **Tariff Concession Order** — a type of official decision that reduces or eliminates import duties (taxes) on specific goods coming into Australia.\n\n**What it does:**\nThis order (number 0408913) grants a **tariff concession** for certain high-voltage electrical equipment called **instrument transformers**. Specifically, it covers:\n- **Current transformers** with a voltage rating **greater than 420 kV** (kilovolts)\n- **Voltage transformers** with a voltage rating **greater than 72 kV**\n\nThese goods fall under customs classification code **8504.21.00**.\n\n**Who it affects:**\n- **Importers** bringing these specific high-voltage transformers into Australia\n- **Businesses** in the electricity transmission and heavy industrial sectors that use this equipment\n- **Domestic manufacturers** of similar equipment (who may face competition from these duty-free imports)\n\n**Why it matters:**\nThe order makes it **cheaper to import** these specific high-voltage transformers by applying a lower or zero tariff rate (Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995). This typically happens when:\n- No equivalent goods are made in Australia, OR\n- Australian-made equivalents are not available under fair and reasonable conditions\n\nThe concession took effect on **31 August 2004** and remains in force until revoked or a specified end date is reached."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0408913","history":"/api/acts/tariff-concession-order-0408913/history","analysis":"/api/acts/tariff-concession-order-0408913/analysis","conflicts":"/api/acts/tariff-concession-order-0408913/conflicts","importantCases":"/api/acts/tariff-concession-order-0408913/important-cases","documents":"/api/acts/tariff-concession-order-0408913/documents"}}