{"id":"F2005L00048","name":"Tariff Concession Order 0411311","slug":"tariff-concession-order-0411311","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":33391,"registerId":"commonwealth-F2005L00048-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0411311","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 NOVEMBER 1, 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\n7323.93.00 COOKERS, pressure, stainless steel 50\n\nOp. 01.11.04 \\- TC 0411311\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n|This is page 1 of 1 page(s) of the above Table. |\n\n| .Rod Wise........................................... |\n\n|Dated JANUARY 7, 2005 Delegate of the Chief Executive Officer |\n\n|\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_|","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a specific tariff concession. It performs exactly the function intended by the Customs Act 1901 framework — granting duty relief for a specific category of goods. No scope creep is evident."},"complexity_factors":["Single-page document with only one substantive entry","No defined terms requiring interpretation","No cross-references beyond basic statutory citations (Customs Act 1901, Customs Tariff Act 1995)","Simple conditional logic: goods match description → concession applies","No exceptions, exemptions, or nested conditions","Standard bureaucratic template format with minimal variation"],"plain_english_summary":"This is a **Tariff Concession Order** — a legal instrument that reduces or eliminates import duties (tariffs) on specific goods coming into Australia.\n\n**What it does:**\n- Grants a tariff concession (lower or zero import duty) for **stainless steel pressure cookers**\n- These goods fall under customs classification code **7323.93.00**\n- The concession applies under **Item 50** of Part III of Schedule 4 to the Customs Tariff Act 1995\n\n**Who it affects:**\n- **Importers** of stainless steel pressure cookers — they pay less duty when bringing these goods into Australia\n- **Australian consumers and businesses** who buy these cookers — potentially lower prices due to reduced import costs\n- **Domestic manufacturers** of similar products — they face competition from cheaper imported goods\n\n**When it applies:**\n- Took effect on **1 November 2004**\n- Continues indefinitely until revoked or replaced\n\n**Why it matters:**\nTariff concessions are part of Australia's trade policy. They reduce costs for businesses and consumers but can be controversial if they harm local industries. This particular order makes imported stainless steel pressure cookers cheaper to bring into Australia."},"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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order implements a narrowly focused tariff concession for a single described product (stainless-steel pressure cookers) by linking that product to an existing item (item 50) in Part III of Schedule 4. It does not broaden the legislative scheme or introduce new substantive obligations or classes of beneficiaries beyond the original purpose of granting a tariff concession for the listed goods."},"complexity_factors":["Very short instrument: single-page order with a one-line table entry","One goods description and single tariff classification: HS 7323.93.00 (COOKERS, pressure, stainless steel)","Cross-references to external law: s.269P of the Customs Act 1901 (authority) and Part III of Schedule 4 to the Customs Tariff Act 1995 (substantive concession), plus revocation provisions ss.269SC/269SD","No nested exceptions or conditional subclauses within the Order itself","Retrospective operation date (operative from 01.11.2004) despite later signing date, which adds a small administrative complication"],"plain_english_summary":"**What this order does**\n\n- This Tariff Concession Order (TCO) says that a specific imported product — \"COOKERS, pressure, stainless steel\" classified to tariff heading 7323.93.00 — is to be treated as a good to which item number 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies.\n\n- Mechanically, that means imports of that described product are eligible for the tariff concession set out in item 50 of Part III of Schedule 4 (in other words, they attract the concessional customs duty rate or exemption specified by that item, instead of the ordinary rate that would otherwise apply).\n\n- The Order takes effect from 1 November 2004 and continues until it is revoked under sections 269SC or 269SD of the Customs Act 1901, or until any expiry date shown in Column 2 (none is specified other than the operation date). The Order is signed by a delegate of the CEO under section 269P of the Customs Act 1901.\n\n**Who is directly affected**\n\n- Importers of stainless-steel pressure cookers (HS 7323.93.00).\n- Customs officials who assess and apply the concession when processing import entries.\n- Domestic manufacturers and distributors of comparable goods, who will compete with imported goods entering under the concession.\n- The Australian Government budget (because the concession changes tariff revenue collected on these imports).\n\n**Why it matters (mechanics and incentives)**\n\n- By making the product eligible for item 50, the Order lowers the customs duty cost for importers of these pressure cookers (the precise rate or exemption is set in item 50 of Part III, not in the Order text itself). This directly reduces importers' landed cost and can change pricing, sourcing, and purchase decisions.\n\n- Who pays: consumers ultimately may face lower retail prices; importers save on duty; the government collects less tariff revenue on affected imports. Domestic producers face stronger price competition from the imported product.\n\n- What changes for behaviour: importers may increase imports of the specified cookers or source them differently; some buyers may switch from higher-cost domestic options to cheaper imported units; customs must ensure correct classification and evidence to apply the concession.\n\n**Compliance, administration and risks**\n\n- Compliance tasks for importers: classify goods correctly (7323.93.00), document that the goods match the Order's description, and claim the concession on import entry paperwork.\n\n- Administrative points: the Order cross‑references the Customs Act 1901 (s.269P authority) and Part III of Schedule 4 to the Customs Tariff Act 1995 (which contains the substantive tariff concession rule). If the concession is revoked later under ss.269SC or 269SD, importers lose the privilege from the revocation date forward.\n\n- Notable technical point: the Order is dated 7 January 2005 but specifies it operates from 1 November 2004 — the Order therefore has retrospective commencement to that earlier operation date. That can create refund or reassessment issues for entries made during the backdated period.\n\n**Trade-offs and opportunity costs**\n\n- Benefit to importers and probable consumers: lower duties and potentially lower prices.\n- Cost to the government: reduced tariff revenue on the specified goods while the concession is in force.\n- Effect on domestic producers: increased competition from concession-eligible imports, which may affect production volumes and pricing.\n\n**Where to look for the full effect**\n\n- The Order triggers item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995; the exact tariff rate or exemption is set there. The Customs Act 1901 (sections 269P, 269SC, 269SD) provides the legal authority and revocation mechanisms.\n\n(Sections cited are those referenced in the Order: s.269P, ss.269SC and 269SD of the Customs Act 1901; and Part III, Schedule 4, item 50 of the Customs Tariff Act 1995.)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0411311","history":"/api/acts/tariff-concession-order-0411311/history","analysis":"/api/acts/tariff-concession-order-0411311/analysis","conflicts":"/api/acts/tariff-concession-order-0411311/conflicts","importantCases":"/api/acts/tariff-concession-order-0411311/important-cases","documents":"/api/acts/tariff-concession-order-0411311/documents"}}