{"id":"F2005L00027","name":"Tariff Concession Order 0410990","slug":"tariff-concession-order-0410990","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":33335,"registerId":"commonwealth-F2005L00027-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0410990","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 OCTOBER 21, 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\n3902.90.00 PVC IMPACT MODIFIERS 50\n\nOp. 21.10.04 \\- TC 0410990\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n|This is page 1 of 1 page(s) of the above Table. |\n\n| .............................................. |\n\n|Dated JANUARY 4, 2005 Delegate of the Chief Executive Officer |\n\n|\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_|","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order implements a narrow, targeted concession for a single tariff line. It does not expand the legislation’s scope beyond the usual purpose of tariff concession orders (linking specified imported goods to an item in Part III of Schedule 4). There is no evidence in the text that the Order grew beyond that original, instrument-specific purpose."},"complexity_factors":["Single-line table listing one good (PVC impact modifiers) and one tariff classification (3902.90.00)","Direct statutory references only to s269P (making power) and ss 269SC/269SD (revocation) — no layered conditions","No multiple defined terms within the instrument itself; it relies on definitions in the Customs Act and Customs Tariff Act","No exceptions, thresholds, or conditional schedules within the Order","Operative date fixed (21 October 2004) and open-ended duration until revocation, which simplifies temporal logic"],"plain_english_summary":"**What this instrument does**\n\n- This Tariff Concession Order (TCO) declares that a specific imported good — \"PVC impact modifiers\" — is covered by an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (that is, the goods qualify for the tariff concession identified in that Schedule).  The customs classification shown is 3902.90.00 with a Prescribed Item No. of 50.  \n\n- The Order took effect on 21 October 2004 and remains in force until it is revoked under the Customs Act 1901 (see sections 269SC or 269SD) or until any date recorded in the Order itself.  The instrument is made under section 269P of the Customs Act 1901 by a delegate of the Chief Executive Officer.\n\n**Who this affects**\n\n- Importers who bring in the specified product (PVC impact modifiers) and rely on the tariff concession.  These firms directly benefit from whatever tariff reduction or rate applies under the relevant item in Part III, Schedule 4.\n\n- Competing domestic producers of the same or similar product, who may face increased competition from lower-cost imports if the concession reduces the effective customs duty.\n\n- The Commonwealth (taxpayers/government revenue), because granting the concession typically reduces customs revenue collected on imports of the listed good.\n\n- Customs and border officials and importers’ compliance teams, who must apply the correct tariff classification and recordkeeping for the concessional entry.\n\n**How it works mechanically**\n\n- The Order identifies the imported good in a one-line table (Column 1) and links it to the applicable tariff item in Part III of Schedule 4 (Column 2).  That link makes the concession in the Schedule applicable to the goods as of the operative date (21 October 2004).\n\n- The legal authority for making the Order is section 269P of the Customs Act 1901. The Order continues until revoked under sections 269SC or 269SD of the Customs Act.\n\n**Official rationale (as stated) and a practical test of effects**\n\n- The Order’s stated legal effect is to apply the listed concession item to the imported goods. Agencies commonly use TCOs to allow reduced or zero customs duty on inputs not available locally or to support downstream manufacturing. That is the instrument’s claimed purpose; the text itself implements that outcome by linking the goods to Schedule 4 (Part III).\n\n- Costs and incentives produced by the Order: the immediate private benefit is to importers (lower duty on those imports). The public cost is foregone customs revenue equal to the tariff reduction multiplied by import volumes. The decision-maker (a delegate of the CEO under s269P) centralises discretion at the customs administration; revocation provisions (ss 269SC, 269SD) mean the concession can be removed later, creating regulatory uncertainty for reliant firms.\n\n- Behavioural effects and trade-offs: importers are incentivised to source or increase imports of the specified PVC impact modifiers; domestic suppliers of similar goods may experience competitive pressure. There is also a compliance burden (classification, claims paperwork) but it is typical for tariff concessions. Substitution effects are likely (input choice, supply-chain sourcing) depending on the scale of the tariff change.\n\n**Implementation and administrative notes**\n\n- The Order is minimal in form: a single tariff line in a short table and an operative date. Implementation requires customs to accept entries under the concession and importers to maintain appropriate documentation. The concession lasts until revoked, so businesses should monitor revocation processes and any published changes to Schedule 4.\n\n(References in the text: made under s269P of the Customs Act 1901; applies an item in Part III of Schedule 4 to the Customs Tariff Act 1995; revocation powers in ss 269SC and 269SD of the Customs Act.)"},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument made under long-established customs legislation. It applies the existing tariff concession framework to a specific product category without expanding or altering the underlying legal scheme."},"complexity_factors":["Single, specific product category (PVC impact modifiers)","No defined terms section — relies on external tariff classification system","No conditional logic or exceptions within the instrument itself","Cross-references only to standard legislative framework (Customs Act 1901, Customs Tariff Act 1995)","One-page document with straightforward tabular format","Mechanical application of existing legislative machinery — no novel legal concepts"],"plain_english_summary":"This is a **Tariff Concession Order** — essentially a tax break on imported goods.\n\n**What it does:**\nIt allows certain imported goods to enter Australia **without paying customs duty** (or at a reduced rate) under a specific tariff concession item.\n\n**Who it affects:**\n- **Importers** of \"PVC impact modifiers\" — these are chemical additives used to make rigid PVC plastic tougher and less brittle\n- **Australian businesses** that use these modifiers in manufacturing (they get cheaper raw materials)\n- **Domestic manufacturers** of similar products (who face competition from these duty-free imports)\n\n**The specifics:**\n- **Goods covered:** PVC impact modifiers (classified under tariff code 3902.90.00)\n- **Concession item:** Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995\n- **Effective from:** 21 October 2004\n- **Made by:** Rod Wise, acting as a delegate of the Chief Executive Officer of Customs\n- **Duration:** Continues until revoked or a specified end date (none listed here)\n\n**Why it matters:**\nTariff concessions are a form of **industry assistance** — they reduce costs for businesses that rely on imported inputs. However, they're only granted when no Australian manufacturer objects (or can prove they make \"substitutable goods\"). This particular order suggests either no local manufacturer made PVC impact modifiers at the time, or any that did either didn't object or couldn't prove their product was equivalent."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0410990","history":"/api/acts/tariff-concession-order-0410990/history","analysis":"/api/acts/tariff-concession-order-0410990/analysis","conflicts":"/api/acts/tariff-concession-order-0410990/conflicts","importantCases":"/api/acts/tariff-concession-order-0410990/important-cases","documents":"/api/acts/tariff-concession-order-0410990/documents"}}