{"id":"F2005L00082","name":"Tariff Concession Order 0411499","slug":"tariff-concession-order-0411499","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":33439,"registerId":"commonwealth-F2005L00082-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0411499","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 3, 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\n8438.20.00 CO-EXTRUDERS, CHOCOLATE CONFECTIONARY, PLC, comprising ALL of the 50\n\nfollowing:\n\n(a) variable speed drive;\n\n(b) spiral screws;\n\n(c) flow rate NOT greater than 25 kg/minute\n\nOp. 03.11.04 \\- TC 0411499\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n|This is page 1 of 1 page(s) of the above Table. |\n\n| (Rod Wise).................................... |\n\n|Dated JANUARY 14, 2005 Delegate of the Chief Executive Officer |\n\n|\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_|","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order covering a single category of industrial machinery. It has not expanded beyond its original purpose of granting duty relief for specific chocolate manufacturing equipment."},"complexity_factors":["Single, highly specific product description with only three technical criteria","No defined terms section — all language is technical but self-explanatory in context","No cross-references to other legislation beyond the empowering provision (s 269P) and revocation provisions (ss 269SC, 269SD)","Single table with only two columns and one row of substantive content","No conditional logic, exceptions, or nested provisions","Total length: 1 page"],"plain_english_summary":"This is a **Tariff Concession Order** — a legal instrument that gives a specific type of imported goods a reduced or zero customs duty rate.\n\n**What it does:**\nThis order declares that certain **chocolate-making machinery** (specifically \"co-extruders\" used in chocolate confectionery production) qualifies for a tariff concession. This means importers can bring this equipment into Australia at a lower customs duty rate than would normally apply.\n\n**Who it affects:**\n- **Importers** of industrial chocolate manufacturing equipment\n- **Chocolate manufacturers** in Australia who want to import specialised machinery\n- The **Australian Border Force** (which administers customs duties)\n\n**The specific goods covered:**\n- PLC-controlled co-extruders for chocolate confectionery\n- Must include variable speed drive and spiral screws\n- Must have a flow rate of 25 kg/minute or less\n- Classified under customs tariff code **8438.20.00**\n\n**Why it matters:**\nTariff concessions reduce costs for Australian businesses that need specialised equipment not readily available locally. This particular order helps chocolate manufacturers import modern production machinery more cheaply, supporting the local confectionery industry. The order took effect on **3 November 2004** and remains in force until revoked or replaced.\n\n**Key legal context:**\nMade under the *Customs Act 1901* (section 269P), this is a routine administrative instrument — essentially a permission slip from the government saying \"yes, this specific equipment gets the lower duty rate.\""},"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 focused and implements the original purpose of granting a tariff concession for a particular class of imported machinery with defined technical characteristics. It does not expand or alter the broader scope of the Customs Tariff Act or add unrelated measures. Therefore the scope has not grown beyond its original, narrow purpose."},"complexity_factors":["Very short instrument (one page plus a single table).","Single tariff classification listed (8438.20.00) and one product description.","Three specific qualifying features (variable speed drive; spiral screws; flow rate ≤ 25 kg/min) — low conditional logic.","Minor cross-references to primary legislation: s.269P and revocation provisions ss.269SC/269SD of the Customs Act 1901, and Part III of Schedule 4 to the Customs Tariff Act 1995.","No multiple exceptions, no nested conditions, no time‑staggered or phased arrangements."],"plain_english_summary":"**What this instrument does (mechanics)**\n\n- This Tariff Concession Order (TCO 0411499) declares that a specific class of imported machinery — co-extruders used in chocolate confectionery manufacture — are goods to which an item in Part III of Schedule 4 to the Customs Tariff Act 1995 applies. In practice that means the listed imports are eligible for the tariff concession (a reduced or zero customs duty) specified by that Schedule entry.\n\n- The Order is made under section 269P of the Customs Act 1901 and takes effect from 3 November 2004. It continues in force until revoked under sections 269SC or 269SD of the Customs Act or until a date specified in Column 2 of the Table (none additional is specified here).\n\n- The Table sets the qualifying description and the Customs Tariff classification number (8438.20.00). To qualify, the imported co-extruder must include: (a) a variable speed drive; (b) spiral screws; and (c) a flow rate not greater than 25 kg per minute.\n\n- The Order is dated 14 January 2005 and signed by a delegate of the Chief Executive Officer (Rod Wise).\n\n**Who it affects**\n\n- Importers who bring into Australia co-extruders for chocolate confectionery that meet the exact specifications listed. These importers may pay a lower customs duty (or no duty) if the goods meet the qualifying description and the applicable Schedule entry.\n\n- Customs authorities and tariff officers who must decide whether a particular imported machine matches the prescribed description when processing entries.\n\n- Domestic manufacturers or suppliers of similar machinery may be indirectly affected because the concession changes the relative price of imported machinery compared with locally-supplied alternatives.\n\n- The Australian Government’s customs revenue is affected to the extent duties are reduced or removed for qualifying imports.\n\n**Why it matters (policy and practical effects)**\n\n- The Order changes the cost of importing a narrowly defined piece of manufacturing equipment. That creates an incentive for buyers (confectionery manufacturers) to import the specified co-extruder rather than buy a different or locally-made machine, provided the machine meets the technical limits (notably the 25 kg/min flow rate).\n\n- The financial benefit is concentrated: it attaches to imports that precisely match the listed features, which can mean the advantage flows to a specific importer or supplier with that model.\n\n- The fiscal cost is diffuse: lower customs revenue accrues to the budget as a result of the concession, spread across taxpayers rather than targeted to a single recipient.\n\n**Implementation, compliance and administrative discretion**\n\n- Customs officers must determine whether an arriving machine meets the textual description in the Table. That requires factual assessment of machine features (variable speed drive, spiral screws, and flow rate).\n\n- The Order relies on the delegate’s statutory power (s. 269P) to declare the goods and on statutory revocation procedures (ss. 269SC and 269SD). Those sections give the administration discretion to revoke the concession later if appropriate.\n\n**Trade-offs and incentive effects (concrete, mechanism-focused)**\n\n- Benefit to importers: reduced import duty (if Schedule 4 item provides a concession) for machines meeting the definition (see Table). This reduces acquisition cost for those buyers.\n\n- Cost to public finances: lower customs revenue for qualifying imports while the Order remains in force.\n\n- Substitution effect: purchasers may prefer the conceded imported machine over alternatives, potentially reducing demand for local producers of equivalent equipment.\n\n- Administrative burden: importers must document and prove that their goods meet the specified features at import; customs must inspect and classify accordingly.\n\n**Key legal references in the instrument**\n\n- This Order is made under s. 269P of the Customs Act 1901 and may be revoked under ss. 269SC or 269SD.\n- The concession attaches to the relevant item in Part III of Schedule 4 to the Customs Tariff Act 1995 (as stated in the Order).\n\n(For clarity: the Order is a product-specific tariff concession. It does not itself change the text of the Customs Tariff Act; it declares that a particular imported good qualifies for an existing Schedule 4 concession.)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0411499","history":"/api/acts/tariff-concession-order-0411499/history","analysis":"/api/acts/tariff-concession-order-0411499/analysis","conflicts":"/api/acts/tariff-concession-order-0411499/conflicts","importantCases":"/api/acts/tariff-concession-order-0411499/important-cases","documents":"/api/acts/tariff-concession-order-0411499/documents"}}