{"id":"F2005L00085","name":"Tariff Concession Order 0411928","slug":"tariff-concession-order-0411928","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":33448,"registerId":"commonwealth-F2005L00085-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0411928","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\n3215.11.00 INK, PRINTING, DIRECT FOOD CONTACT 50\n\nOp. 10.11.04 \\- TC 0411928\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":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order is narrowly targeted to make an existing tariff concession item in Schedule 4 apply to a single specified product (a printing ink for direct food contact). It does not expand the overall statutory powers or create new classes of beneficiaries beyond the concession’s normal operation. The scope is consistent with the routine function of TCOs and does not appear to grow the legislation’s original purpose."},"complexity_factors":["Single-page instrument with one table entry","One defined goods description (\"INK, PRINTING, DIRECT FOOD CONTACT 50\")","References to three external statutory provisions (s 269P, ss 269SC/269SD, and Part III of Schedule 4 to the Customs Tariff Act 1995)","No nested exceptions or multiple conditional clauses","No multiple effective dates beyond the single commencement date (10 November 2004)"],"plain_english_summary":"**What this instrument does (mechanics)\n\n- This is a Tariff Concession Order (TCO) made under section 269P of the Customs Act 1901.  The delegate of the CEO of the Australian Border Force declared that the goods described in the Table are \"goods to which\" a tariff concession item in Part III of Schedule 4 to the Customs Tariff Act 1995 applies.  In practical terms, the Order makes that specific tariff concession item legally applicable to the listed goods from 10 November 2004 and keeps the concession in force until it is revoked under sections 269SC or 269SD of the Customs Act or until any date specified in Column 2.\n\n- The Table contains a single entry: tariff classification 3215.11.00 described as \"INK, PRINTING, DIRECT FOOD CONTACT 50\" (operation date 10.11.04, TC 0411928). That description identifies the particular imported printing ink (specified for direct contact with food) that the concession applies to.\n\n**Who is affected\n\n- Importers of the specific printing ink described (intended for direct food contact) are the primary beneficiaries: the Order allows them to claim the tariff concession item listed in Schedule 4, which changes how customs duty is applied to those imports.\n- Customs/Border Force and other regulatory staff enforce the classification and monitor compliance with the conditions attaching to the concession.\n- Competing domestic producers of equivalent inks, downstream users (packaging printers, food-packaging manufacturers) and retailers may be affected economically by a change in the import duty applying to that product.\n\n**Why it matters (official purpose and practical effects)\n\n- The stated legal effect is narrow and technical: it links a named imported product to a tariff concession item so that the concession’s customs treatment can be applied to that product.\n- The common reasons authorities grant TCOs are to allow concessional tariff treatment for goods not covered by a standard tariff line or to enable lower import costs for a specific input. If applied, the concession reduces the customs duty payable on the nominated goods (the Order itself makes the concession available; the exact rate or financial effect is determined by the tariff item in Schedule 4).\n\n**Costs, incentives and practical trade-offs (implementation and market effects)\n\n- Who pays and who decides: the delegate of the CEO decided to apply the Schedule 4 concession to the listed ink; importers pay lower (or altered) customs duty as a result. The fiscal cost to government is the forgone duty on affected imports while the concession remains in force.\n- Behaviour changes: importers may increase imports of the specified ink or source that ink instead of a higher-duty alternative; downstream firms may switch suppliers or adjust pricing. Domestic producers of similar inks face stronger import competition for the concessioned product.\n- Compliance burden and administrative risk: importers must correctly classify goods and substantiate that the imported product matches the description (\"direct food contact\" ink). Customs will need to verify claims and may audit or refuse the concession where the description is not met, creating administrative workload on both sides.\n- Implementation risks and leakage: narrow product descriptions can be subject to interpretation. If the description is broad or poorly specified, imports of slightly different inks could be claimed under the concession, increasing revenue loss and requiring enforcement action.\n\n**Concrete legal references in the instrument\n\n- The Order is made under s 269P of the Customs Act 1901 and may be revoked under ss 269SC or 269SD.  It attaches a goods description to an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (the Schedule item determines the concessional tariff outcome).\n\n(Delegate: Rod Wise; date on instrument: 14 January 2005.)"},"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 has not expanded beyond its original purpose of granting duty relief for a specific category of imported goods."},"complexity_factors":["Single-page instrument with only one operative provision","No defined terms section — uses plain statutory references","No conditional logic or nested exceptions","Minimal cross-referencing (only references to standard revocation provisions in the parent Act)","Straightforward tabular format describing only one category of goods"],"plain_english_summary":"This is a **Tariff Concession Order** — essentially a tax break on specific imported goods.\n\n**What it does:**\nIt allows certain printing inks used for direct food contact to be imported into Australia **without paying the usual customs duty** (or at a reduced rate). The goods are classified under tariff code **3215.11.00**.\n\n**Who it affects:**\n- **Importers** of printing inks that touch food directly (like inks on food packaging)\n- **Businesses** in the food packaging and printing industries who can now import these inks more cheaply\n\n**Why it matters:**\nWithout this order, importers would pay standard customs duties on these inks. The concession makes Australian businesses more competitive by reducing input costs. The order took effect on **10 November 2004** and continues until revoked or replaced.\n\n**Key details:**\n- **Issued by:** Rod Wise (acting as a delegate of the Australian Customs CEO)\n- **Legal basis:** Section 269P of the *Customs Act 1901*\n- **Can be revoked:** Under sections 269SC or 269SD of the same Act"},"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-0411928","history":"/api/acts/tariff-concession-order-0411928/history","analysis":"/api/acts/tariff-concession-order-0411928/analysis","conflicts":"/api/acts/tariff-concession-order-0411928/conflicts","importantCases":"/api/acts/tariff-concession-order-0411928/important-cases","documents":"/api/acts/tariff-concession-order-0411928/documents"}}