{"id":"F2005L00031","name":"Tariff Concession Order 0411197","slug":"tariff-concession-order-0411197","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":33347,"registerId":"commonwealth-F2005L00031-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0411197","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\n8535.29.00 CIRCUIT BREAKERS, AC, having a voltage rating NOT less than 245 kV 50\n\nOp. 28.10.04 \\- TC 0411197\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 instrument does not expand the scope of the underlying law beyond its ordinary use. It is a narrow administrative declaration applying an existing Schedule 4 tariff item to one specific class of imported goods. It does not add further categories, conditions, or regulatory regimes beyond the routine mechanisms already provided by the Customs Act and the Customs Tariff Act."},"complexity_factors":["Single-page, single-item instrument","One goods description in Column 1 (AC circuit breakers, voltage rating not less than 245 kV)","One customs tariff classification in Column 2 (8535.29.00)","Cross-references to a small number of statutory provisions only (s.269P, and revocation under ss.269SC/269SD of the Customs Act)","No nested exceptions or multiple conditional sub-clauses","Short effective-date mechanics (effective from 28 Oct 2004; continues until revoked)"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This is a Tariff Concession Order (TCO) made under section 269P of the Customs Act 1901. It declares a particular imported good to be covered by an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (Column 2 of the Table). That declaration makes the tariff concession described in Schedule 4 available for that good.\n- The Table lists one entry: \"CIRCUIT BREAKERS, AC, having a voltage rating NOT less than 245 kV\" classified at customs tariff heading 8535.29.00. The Order takes effect from 28 October 2004 and is dated 4 January 2005.\n- The Order remains in force until it is revoked under sections 269SC or 269SD of the Customs Act, or until any date specified in Column 2 (none is specified beyond the effective date).\n\n**Who this affects**\n\n- Importers of high-voltage AC circuit breakers (rated at least 245 kV) who can use tariff classification 8535.29.00. Those importers may be able to claim whatever concession (usually a reduced or zero rate of customs duty) is set out in the referenced item in Part III of Schedule 4.\n- Domestic manufacturers or suppliers of equivalent goods compete with imported goods whose landed cost may fall because of the concession.\n- The Australian Customs administration (and its delegate making the declaration) enforces classification, evidence and compliance.\n\n**Why it matters (practical effects and mechanics)**\n\n- A tariff concession lowers the customs duty payable on specified imported goods (the direct fiscal effect is lower import duty receipts on those goods). The Order accomplishes that by legally placing the specified circuit breakers under the Schedule 4 item named in Column 2.\n- To benefit, importers must correctly classify their goods and satisfy Customs that the goods match the description (in particular, that they are AC circuit breakers with voltage rating not less than 245 kV). Customs will apply normal documentary and physical verification checks.\n\n**How the instrument changes behaviour and who decides**\n\n- Who decides: a delegate of the Chief Executive Officer of Customs made the declaration under s.269P (the instrument itself cites that section). The declaration is an administrative act that gives effect to the tariff concession.\n- Behaviour change: importers who planned to bring in qualifying circuit breakers may now do so at lower tariff cost. Importers must keep documentation and classification evidence; Customs may audit or require proofs such as technical specifications to verify the voltage rating.\n\n**Costs, incentives, trade-offs and implementation considerations**\n\n- Fiscal cost: the Commonwealth forgoes customs duty revenue on imports that qualify under the concession. That is the direct, measurable cost mechanism.\n- Concentrated benefit vs diffuse cost: the benefit is concentrated on importers (and potentially buyers of imported high-voltage circuit breakers) while the revenue impact is spread across the government's budget. The instrument text itself states only the concession; it does not state the government’s cost–benefit rationale.\n- Competitive effects: lowering the landed cost of imported high-voltage circuit breakers can increase competition for any domestic producers of such equipment, potentially shifting market shares and prices. The Order does not itself restrict domestic suppliers or set offsetting measures.\n- Compliance and administrative burden: importers must demonstrate that goods meet the specification (voltage rating >=245 kV) and that tariff classification 8535.29.00 applies. Customs must verify compliance and may need to resolve classification disputes — this requires resources and creates potential for audits.\n- Discretion and implementation risk: the instrument is an administrative declaration by a delegated officer under s.269P. That creates a point of bureaucratic discretion about which goods receive concessions and depends on correct application of classification rules. There is scope for disputes about whether a particular product meets the stated description (e.g. voltage rating), which can produce delay, administrative costs, and occasional contested decisions.\n- Misclassification and misuse risk: because the concession applies only to goods matching the description, there is a risk (as in any tariff concession) that some imports will be presented incorrectly to obtain the concession. Customs enforcement and documentation rules are the intended check.\n\n**Substitution and market effects to expect**\n\n- Import substitution: some purchasers who would have bought higher-priced domestic or alternative-sourced circuit breakers might instead buy the now-cheaper imported models, changing procurement decisions in utilities, construction, or industrial projects.\n- Rent-seeking/capture risk: the immediate and concentrated value of the concession can create incentives for targeted lobbying by affected importers or their suppliers. The instrument text does not record the policy reasons for the concession.\n\n**Sections and references**\n\n- Legal basis: made under section 269P of the Customs Act 1901 (as stated at the head of the instrument).\n- Operation and duration: the Order takes effect from 28 October 2004 (stated in the instrument) and continues until revoked under sections 269SC or 269SD of the Customs Act.\n- Table mechanics: Column 1 describes the goods (AC circuit breakers >= 245 kV) and Column 2 gives the tariff classification 8535.29.00 that makes the item in Part III of Schedule 4 applicable.\n\n(Analyst note: this instrument is a single, narrowly‑focused tariff concession. Its primary operational effect is to alter the customs duty treatment of a specific class of imported electrical equipment; consequential effects are fiscal (foregone duty), competitive (lower landed costs for imports), and administrative (customs classification and enforcement).)"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order covering a specific class of electrical equipment. It reflects the original purpose of the Tariff Concession System — to grant duty relief for specific imported goods where no equivalent Australian goods are produced. The scope has not expanded beyond this single product category."},"complexity_factors":["Single, specific product description with clear technical parameters (AC circuit breakers, ≥245kV)","No defined terms section — relies on standard Customs Tariff nomenclature","Minimal conditional logic (only standard revocation clauses referencing sections 269SC and 269SD)","No cross-references beyond the basic statutory framework (Customs Act 1901, Customs Tariff Act 1995)","Single-page document with straightforward tabular format","No exceptions, exemptions, or nested provisions"],"plain_english_summary":"This is a **Tariff Concession Order** — a type of administrative decision that gives certain imported goods a reduced or zero customs duty rate.\n\n**What it does:**\n- Grants a tariff concession (lower import tax) for specific high-voltage electrical equipment\n- The goods covered are **AC circuit breakers with a voltage rating of at least 245 kilovolts** (these are large industrial switches used in power grids)\n- The concession applies under **Item 50 of Part III of Schedule 4** to the Customs Tariff Act 1995 (this is the legal mechanism for duty-free or reduced-duty imports)\n\n**Who it affects:**\n- **Importers** bringing high-voltage circuit breakers into Australia\n- **Power utilities and infrastructure companies** that need this equipment for electricity networks\n- **Domestic manufacturers** of similar equipment (who may face competition from these duty-free imports)\n\n**Why it matters:**\n- Reduces the cost of importing critical electrical infrastructure\n- Helps ensure Australian power networks can access necessary equipment at competitive prices\n- Remains in force indefinitely until revoked (no expiry date specified)\n\n**Key details:**\n- **Effective date:** 28 October 2004\n- **Issued:** 4 January 2005\n- **Issued by:** Rod Wise, acting as a delegate of the CEO of the Australian Customs Service (now the Australian Border Force)"},"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-0411197","history":"/api/acts/tariff-concession-order-0411197/history","analysis":"/api/acts/tariff-concession-order-0411197/analysis","conflicts":"/api/acts/tariff-concession-order-0411197/conflicts","importantCases":"/api/acts/tariff-concession-order-0411197/important-cases","documents":"/api/acts/tariff-concession-order-0411197/documents"}}