{"id":"F2005L00029","name":"Tariff Concession Order 0411195","slug":"tariff-concession-order-0411195","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":33341,"registerId":"commonwealth-F2005L00029-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0411195","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 28, 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\n3907.30.00 EPOXY RESIN, two part, based on bisphenol and modified 50\n\ncyclo-aliphatic polyamine\n\nOp. 28.10.04 \\- TC 0411195\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_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":"This Order is narrowly targeted and consistent with the standard purpose of a tariff concession order: to attach a specific Schedule 4 tariff item to a narrowly described imported good. It does not broaden the legislative scope beyond that ordinary administrative function. The instrument neither adds new policy powers nor extends coverage beyond the single specified product and the usual revocation mechanisms under the Customs Act."},"complexity_factors":["Single-page, single-item Order (one Table row).","One tariff classification cited (3907.30.00) and one Prescribed Item No. (50).","Simple temporal condition: effective from a single date (28.10.2004) until revoked.","Cross-references to three external statutory provisions (s.269P; ss.269SC/269SD Customs Act 1901; Part III of Schedule 4, Customs Tariff Act 1995).","No nested exceptions, conditional definitions, or multiple schedules within the instrument itself.","Potential technical complexity lies outside the instrument (customs classification and eligibility tests), not in the Order's text."],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This Order declares that a specific imported product — described in the Table as \"EPOXY RESIN, two part, based on bisphenol and modified cyclo-aliphatic polyamine\" (Prescribed Item No. 50) classified at tariff heading 3907.30.00 — is a good to which an item in Part III of Schedule 4 to the Customs Tariff Act 1995 applies.  (The delegate acted under section 269P of the Customs Act 1901.)\n- The Order takes effect from 28 October 2004 and remains in force until it is revoked under the relevant revocation provisions (sections 269SC or 269SD of the Customs Act 1901) or until any date specified in Column 2 of the Table.\n\n**Who is affected**\n\n- Importers and customs brokers dealing with the specified epoxy resin: this Order changes how those imports are treated at the border.  Depending on the content of the matching Schedule 4 item, that typically means a concessionary tariff rate (for example a reduced or zero duty) will apply to imports that meet the precise description.\n- Competing Australian businesses: domestic producers of similar resins or downstream users of the resin (manufacturers, formulators) may be affected by changes in relative input costs.\n- The Australian Government: potential reduction in customs revenue and administrative work to monitor compliance.\n\n**Why it matters (stated purpose and the practical effects)**\n\n- The instrument’s stated legal function is to attach a tariff concession (an item in Part III, Schedule 4 of the Customs Tariff Act 1995) to this very specifically described epoxy resin (s.269P Customs Act 1901; Table: 3907.30.00, Prescribed Item No. 50).  The apparent policy rationale is to lower or remove import tariffs for that product so that importers pay a lower duty at the border.\n\n- Practical consequences: importers who can satisfy customs that their goods match the specified description and classification will pay the concessionary tariff rather than the general tariff for that heading. That lowers landed cost for those importers and users; it also reduces customs revenue relative to charging the non-concession tariff.\n\n**Mechanics and limits to operation**\n\n- Narrow product description: the benefit attaches only to goods that meet the precise textual description and tariff classification (3907.30.00). Administrative decisions by customs about whether an imported product fits the description determine entitlement.\n- Temporal scope: the Order has an explicit start date (28 October 2004) and continues until formally revoked under the designated revocation provisions (ss.269SC/269SD Customs Act 1901).\n- Decision-maker and statutory basis: the Order was made by a delegate of the CEO under s.269P of the Customs Act 1901 and links to Schedule 4 of the Customs Tariff Act 1995. Revocation is available under ss.269SC/269SD.\n\n**Costs, incentives and trade-offs (test of the claimed purpose)**\n\n- Who pays: the Government forgoes tariff revenue on qualifying imports; importers pay less duty. If downstream businesses benefit from lower input costs, the gains are concentrated (importers and their customers) while the revenue loss is diffuse across the budget.\n- Incentives: the concession incentivises importation of the specified resin (and possibly imports labelled or formulated to fit the textual description). That can raise competition for domestic producers of similar resins.\n- Compliance and administrative burdens: importers must demonstrate to customs that their goods meet the description and classification; customs must make classification and matching decisions, which can generate disputes and require technical evidence (material composition, formulation information).\n- Implementation risk and potential for substitution: because the concession is tied to a narrowly worded description, importers may attempt to source or label products to qualify. There is a risk of classification disputes and of small numbers of importers capturing the benefit.\n- Opportunity cost: reduced tariff revenue could otherwise fund other programs; the concession represents a targeted cost to the budget in exchange for lower import costs for the specified product.\n\n**Where to look in the instrument for details**\n\n- The Table identifies the good (epoxy resin description, Prescribed Item No. 50) and tariff classification (3907.30.00) and records the operation date (Op. 28.10.04). The legal authority for the Order is s.269P of the Customs Act 1901, and the Order remains until revoked under ss.269SC or 269SD of the Customs Act 1901.\n\n(References in this summary are to the provisions named on the face of the Order: s.269P, ss.269SC/269SD Customs Act 1901; Part III of Schedule 4, Customs Tariff Act 1995; Table entry 3907.30.00, Prescribed Item No. 50.)"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow Tariff Concession Order covering a single specific product. It matches the original intent of the tariff concession system — to grant duty exemptions for specific goods where no local substitute exists. No scope creep is evident."},"complexity_factors":["Single product description with specific chemical composition","No defined terms section — uses standard customs classification codes","No conditional logic or exceptions","Simple two-column table format","References only two sections of the Customs Act 1901 (269P for making the order, 269SC/269SD for revocation)","One-page document with straightforward effective date mechanism"],"plain_english_summary":"This is a **Tariff Concession Order** — essentially a customs duty exemption for a specific imported product.\n\n**What it does:**\n- Allows **two-part epoxy resin** (made from bisphenol and modified cyclo-aliphatic polyamine) to be imported into Australia **without paying customs duty** (or at a reduced rate).\n- The product falls under customs classification code **3907.30.00**.\n\n**Who it affects:**\n- **Importers** bringing this specific type of epoxy resin into Australia\n- **Australian businesses** that use this chemical in manufacturing (e.g., coatings, adhesives, composites)\n- **Domestic chemical manufacturers** who compete with these imports\n\n**Why it matters:**\n- Tariff concessions are granted when there's **no Australian manufacturer** making an equivalent product locally. This keeps import costs down for businesses that need this material.\n- The order took effect on **28 October 2004** and remains valid until revoked or a specified end date.\n- It was issued under the **Customs Act 1901** by a delegate of the Australian Customs Service (now the Australian Border Force).\n\n**Key point:** This is a routine administrative instrument that makes a specific industrial chemical cheaper to import by removing import tariffs."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0411195","history":"/api/acts/tariff-concession-order-0411195/history","analysis":"/api/acts/tariff-concession-order-0411195/analysis","conflicts":"/api/acts/tariff-concession-order-0411195/conflicts","importantCases":"/api/acts/tariff-concession-order-0411195/important-cases","documents":"/api/acts/tariff-concession-order-0411195/documents"}}