{"id":"F2005L00084","name":"Tariff Concession Order 0411927","slug":"tariff-concession-order-0411927","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":33446,"registerId":"commonwealth-F2005L00084-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0411927","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 10, 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\n3215.19.00 INK, PRINTING, DIRECT FOOD CONTACT 50\n\nOp. 10.11.04 \\- TC 0411927\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":{"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 is narrowly focused: it grants tariff-concession treatment for a specific class of printing inks (described as \"direct food contact\") linked to a single concessional item. It does not broaden or repurpose the instrument beyond that original, item-specific objective."},"complexity_factors":["Single-page instrument with one table entry","One tariff classification: 3215.19.00","Links to one concessional item: Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995","Legal effect created under one enabling provision: s269P of the Customs Act 1901","Limited cross-references only to revocation provisions (ss269SC and 269SD)","No definitions, nested exceptions, or conditional schedules in the Order itself","Open‑ended duration until administrative revocation (a simple but important operational detail)"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This is a Tariff Concession Order that treats a specific imported product as falling within a particular concessional item of the Customs Tariff. Concretely, it declares that goods described in Column 1 of the Table are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 (the concessional tariff item) specified in Column 2 applies.\n- The Table lists one entry: tariff classification 3215.19.00 described as \"INK, PRINTING, DIRECT FOOD CONTACT\" and links that description to Item No. 50 in Part III of Schedule 4.\n- The Order takes effect from 10 November 2004 and remains in force until it is revoked under sections 269SC or 269SD of the Customs Act 1901 (or until any date specified in Column 2, if such a date were included).\n\n**Who this affects**\n\n- Importers and customs brokers who bring in printing inks intended for direct food contact (e.g. inks used on packaging surfaces that touch food).\n- Australian Border Force / customs officials who must administer and apply the concession when clearing imports.\n- Domestic suppliers or manufacturers of similar inks (they face competition from imported goods that benefit from the concession).\n- Ultimately purchasers and downstream users (packaging printers, food packagers) who may experience lower input costs if importers pass on savings.\n\n**Why it matters (purpose claim and practical effects)**\n\n- Purpose claimed by the mechanism: to make the listed inks eligible for the concessional tariff treatment in Part III of Schedule 4 (item 50). That normally reduces or removes customs duty on the specified imports.\n- Direct mechanical effects: reduces the customs duty payable on the listed ink imports while the concession is in force; increases the attractiveness of importing those inks rather than sourcing locally; requires customs officers and importers to apply the specific tariff classification plus the concession item.\n\n**Costs, incentives and trade-offs (practical testing of the purpose)**\n\n- Who pays / who loses revenue: lower duties mean reduced customs revenue while the concession applies.\n- Who benefits: importers of the specified inks (a concentrated group). Any domestic producers of comparable inks may face stronger price competition (a concentrated cost to them).\n- Behaviour incentives: importers have an incentive to claim the concession for qualifying goods. Downstream firms have an incentive to prefer imported inks if price reductions occur.\n- Compliance and administrative cost: importers must substantiate that the goods match the listed description and tariff classification (documentation, possible product testing or declarations). Customs must determine eligibility at time of importation, which raises administrative workload and some discretion in borderline cases (e.g. whether an ink is legitimately for \"direct food contact\").\n- Implementation risk and scope control: the concession remains effective until revoked under statutory revocation processes (ss 269SC/269SD), so control over duration is administrative rather than automatic.\n\n**Practical points for users**\n\n- To use the concession an importer will need to classify the goods as 3215.19.00 and satisfy customs that the goods are the listed \"INK, PRINTING, DIRECT FOOD CONTACT\" linked to Item 50 of Part III, Schedule 4.\n- The concession is narrow in scope (one product description and one tariff classification) and does not create broad industry-wide tariff changes.\n\n(References in the Order: section 269P of the Customs Act 1901 authorises the declaration; revocation routes are in ss 269SC and 269SD; concessional item is Item No. 50 in Part III of Schedule 4 to the Customs Tariff Act 1995; Table entry TARIC/HS-style code 3215.19.00.)"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow Tariff Concession Order of the kind routinely issued under the Customs Act 1901. It applies to a single tariff classification (3215.19.00) for a specific use (direct food contact printing ink). There is no indication of scope creep; it serves its original purpose of granting a duty concession for a particular imported good."},"complexity_factors":["Single, specific product category covered (printing ink for direct food contact)","No defined terms section — uses standard Customs Tariff nomenclature","No conditional logic or exceptions — straightforward application of Item 50","Minimal cross-referencing: only references to the Customs Act 1901 (sections 269P, 269SC, 269SD) and Customs Tariff Act 1995 (Schedule 4, Part III)","Single-page document with tabular format","No operative provisions beyond the declaration and effective date"],"plain_english_summary":"This is a **Tariff Concession Order** — a legal instrument 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 a specific type of printing ink used for direct food contact\n- The goods are classified under tariff code **3215.19.00**\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** bringing printing ink for direct food contact into Australia\n- **Businesses** manufacturing food packaging that uses this specific ink\n\n**Why it matters:**\n- Reduces the cost of importing this specialised ink, making Australian food packaging manufacturers more competitive\n- The concession took effect on **10 November 2004** and continues indefinitely until revoked\n\n**Key details:**\n- Issued by Rod Wise as a delegate of the CEO of the Australian Customs Service\n- Dated 14 January 2005 (though effective from November 2004)\n- Remains in force until explicitly revoked under sections 269SC or 269SD of the Customs Act 1901"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0411927","history":"/api/acts/tariff-concession-order-0411927/history","analysis":"/api/acts/tariff-concession-order-0411927/analysis","conflicts":"/api/acts/tariff-concession-order-0411927/conflicts","importantCases":"/api/acts/tariff-concession-order-0411927/important-cases","documents":"/api/acts/tariff-concession-order-0411927/documents"}}