{"id":"F2005L00054","name":"Tariff Concession Order 0411360","slug":"tariff-concession-order-0411360","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":33406,"registerId":"commonwealth-F2005L00054-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0411360","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 2, 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\n7409.39.00 PLATES AND/OR SHEETS AND/OR STRIP, of copper-tin base alloys, 50\n\nthickness greater than 0.15 mm\n\nOp. 02.11.04 \\- TC 0411360\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":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This TCO performs the routine, statutory function of attaching a particular imported product description to a tariff concession item in Schedule 4. It does not broaden the instrument beyond that original purpose: it operates within the normal TCO mechanism (s269P) and does not introduce new policy or substantive departures from a TCO's typical scope. Any distributional effects (concentrated benefit to importers, fiscal cost to government) are the predictable outcome of granting a tariff concession rather than a change of scope from the instrument's intended role."},"complexity_factors":["Single‑page instrument with one table entry","One goods description: \"plates and/or sheets and/or strip, of copper‑tin base alloys, thickness greater than 0.15 mm\"","One tariff classification cited: 7409.39.00","Cross‑references to external statutes: Customs Act 1901 (ss269P, 269SC, 269SD) and Customs Tariff Act 1995 (Part III, Schedule 4)","No expiry date shown in the Table (operative until revoked)","Practical ambiguity risk from a numeric physical threshold (\"> 0.15 mm\") and from alloy description precision","No further operative conditions, exceptions or nested clauses"],"plain_english_summary":"**What this Order does (mechanically)**\n\n- This Tariff Concession Order (TCO 0411360) declares that a specific class of imported goods — **plates and/or sheets and/or strip, of copper‑tin base alloys with thickness greater than 0.15 mm** — are goods to which an item in **Part III of Schedule 4 to the Customs Tariff Act 1995** applies.  In practice, that means the tariff concession (the lower or nil customs duty rate) provided by the relevant Schedule 4 item applies to those specified goods when imported.  The goods are recorded against the customs tariff classification **7409.39.00**.\n\n- Legal authority: the declaration is made under section 269P of the Customs Act 1901.  The Order took effect on **2 November 2004** and was signed by a delegate on 7 January 2005.  The Order remains in force until it is revoked under sections 269SC or 269SD of the Customs Act 1901, or until any expiry date specified in the Table (none is shown here).\n\n**Who this affects**\n\n- Importers who bring into Australia the described copper‑tin alloy plates/sheets/strip (thickness > 0.15 mm).\n- Australian businesses that buy or use those imported inputs (manufacturers, processors, distributors).  Lower import duties reduce the landed cost of these products for them.\n- Competing domestic producers of the same or substitutable products, who face imports at the concessional duty rate.\n- The Australian Customs administration, which must apply the concession, and the Treasurer/government in terms of forgone customs revenue while the concession operates.\n\n**Why it matters (practical effects and legal mechanics)**\n\n- Applying a Schedule 4 item through a TCO changes the customs duty payable on the nominated goods.  That is a mechanical change to the price of importing those particular copper‑tin alloy products (the direct economic effect is lower import duty for covered goods if the Schedule 4 item provides a lower rate).\n\n- The benefit is concentrated: it goes to importers and businesses using these specified products.  The fiscal cost (reduced customs receipts) is spread across the Budget.\n\n- The Order is product‑specific and conditionally defined by physical characteristics (the alloy description and the thickness threshold > 0.15 mm).  Customs will require that an import match that description and the tariff classification (7409.39.00) for the concession to apply.\n\n**Compliance, discretion and implementation risks**\n\n- The concession applies only while the TCO remains in force; it can be revoked under sections 269SC or 269SD of the Customs Act 1901.  Importers therefore face revocation risk.\n\n- Measurement and description issues are practical compliance points: the thickness threshold (> 0.15 mm) and the precise material composition (\"copper‑tin base alloys\") are the determiners of coverage.  Disputes can arise if imported goods are close to the threshold or have different alloy specifications.\n\n- A TCO grants a narrowly defined, legally enforceable concession. That narrow definition concentrates benefit (which can create incentive for firms to seek and rely on the concession) and creates a potential administrative burden for customs to verify claims.\n\n**Statutory references used in this Order**\n\n- Customs Act 1901: s269P (power to make tariff concession orders), revocation powers in ss269SC and 269SD.\n- Customs Tariff Act 1995: Part III of Schedule 4 (the schedule that contains tariff concession items)."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a tariff concession for a specific product category. It remains tightly scoped to its original purpose of granting duty relief for the specified copper-tin alloy products."},"complexity_factors":["Single, specific product category (copper-tin alloy plates/sheets/strips)","Only one condition (thickness > 0.15 mm)","No cross-references to other legislation beyond the enabling Act","No nested exceptions or conditional logic","Straightforward tabular format with minimal text","Single operative section with clear effective date"],"plain_english_summary":"This is a **Tariff Concession Order** — essentially a tax break on specific imported goods.\n\n**What it does:**\n- Removes or reduces the customs duty (import tax) on certain copper-tin alloy products\n- Specifically covers **plates, sheets, and strips** made from copper-tin base alloys (also known as bronze)\n- Only applies if the metal is **thicker than 0.15 mm**\n\n**Who it affects:**\n- **Importers** bringing these specific bronze products into Australia\n- **Australian manufacturers** who compete with these imports (they may face cheaper competition)\n- **Businesses** using these materials (they benefit from lower costs)\n\n**Why it matters:**\nTariff concessions are designed to help Australian industries by making raw materials or components cheaper when those goods aren't made locally, or when local supply is inadequate. In this case, someone successfully argued that Australia either doesn't produce these specific bronze plates/sheets/strips locally, or doesn't produce enough of them.\n\n**Key details:**\n- **Effective date:** 2 November 2004\n- **Order number:** TC 0411360\n- **Customs classification:** 7409.39.00 (the specific tariff code for these goods)\n- **Duration:** Continues indefinitely until revoked"},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0411360","history":"/api/acts/tariff-concession-order-0411360/history","analysis":"/api/acts/tariff-concession-order-0411360/analysis","conflicts":"/api/acts/tariff-concession-order-0411360/conflicts","importantCases":"/api/acts/tariff-concession-order-0411360/important-cases","documents":"/api/acts/tariff-concession-order-0411360/documents"}}