{"id":"F2005L00086","name":"Tariff Concession Order 0411937","slug":"tariff-concession-order-0411937","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":33451,"registerId":"commonwealth-F2005L00086-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0411937","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\n8439.30.00 FLANGER, COMPOSITE CAN 50\n\nOp. 10.11.04 \\- TC 0411937\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 specific piece of industrial equipment. It matches the typical scope of such instruments under the Customs Act — targeted duty relief for particular goods where no satisfactory local substitute exists. No scope creep evident."},"complexity_factors":["Single, highly specific product description (one machine type only)","No defined terms section — relies on external tariff classification system","Simple two-column table format with minimal conditional language","References to external legislation (Customs Act 1901, Customs Tariff Act 1995) but no complex cross-referencing within the instrument itself","Straightforward effective date and revocation mechanism (standard boilerplate language)","No nested exceptions or conditional logic — applies to all imports of the described goods"],"plain_english_summary":"This is a **Tariff Concession Order** — a type of official decision that reduces or eliminates import duties (taxes) on specific goods coming into Australia.\n\n**What it does:**\n- Grants a customs duty concession for a specific industrial machine part called a **\"FLANGER, COMPOSITE CAN\"** (used in manufacturing composite cans — think sturdy cardboard tubes for packaging)\n- The goods fall under tariff classification **8439.30.00** (machinery for making paper or paperboard articles)\n- The concession took effect on **10 November 2004** and continues indefinitely until someone officially revokes it\n\n**Who it affects:**\n- **Importers** bringing flanging machines for composite can manufacturing into Australia — they pay less or no customs duty\n- **Domestic manufacturers** who use these machines — they get cheaper equipment\n- **Australian manufacturers of similar machines** — they face competition from cheaper imports\n\n**Why it matters:**\nTariff concessions are designed to help Australian businesses access specialised equipment that isn't made locally (or isn't made competitively). This keeps local manufacturing costs down. However, if Australian companies *do* start making these machines, local producers can apply to have the concession revoked to protect their business."},"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 a narrowly targeted tariff concession for a single classified good. It does not expand the statutory scheme or introduce new powers; it simply applies an existing Schedule 4 tariff item to a specified import. That is consistent with the typical, original purpose of Tariff Concession Orders (to grant concessions for particular goods), so the instrument has not materially changed scope beyond that original, narrow purpose."},"complexity_factors":["Very short instrument: single-page order with one table row.","One defined item only: \"FLANGER, COMPOSITE CAN 50\" under tariff heading 8439.30.00.","Minimal cross-references: references only to s.269P (making power) and ss.269SC/269SD (revocation) of the Customs Act and to Part III of Schedule 4 of the Customs Tariff Act 1995.","No nested exceptions, conditions, or multiple clauses.","No interpretive definitions in the instrument itself; relies on external tariff classification rules (HS headings), which are standard but separate."],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This order (Tariff Concession Order 0411937) declares that a specific imported good — described in the Table as \"FLANGER, COMPOSITE CAN 50\" and classified under Customs Tariff heading 8439.30.00 — is a good to which the tariff treatment set out in Part III of Schedule 4 to the Customs Tariff Act 1995 applies.\n- The declaration is made under section 269P of the Customs Act 1901 by a delegate of the Chief Executive Officer. The Order took effect from 10 November 2004 and remains in force until it is revoked under sections 269SC or 269SD of the Customs Act or until any date specified in Column 2.\n- In practical terms, the Order puts that specific imported item onto a concessional tariff treatment listed in Schedule 4, Part III (so the importer will receive whatever tariff rate or concession that Schedule entry provides instead of the standard tariff that would otherwise apply).\n\n**Who this affects**\n\n- Importers who bring into Australia goods that match the description and classification (the \"FLANGER, COMPOSITE CAN 50\" under HS 8439.30.00) — they are the direct beneficiaries because they will be charged the tariff specified in the relevant Schedule 4 item rather than the default tariff.\n- Customs and Border agencies — they must recognise and apply the concessional tariff when processing entries that match this TCO.\n- Any domestic firms that produce the same or close substitute goods — they face the competitive effect of cheaper imports (if the concession reduces the duty), though the Order itself does not state policy reasons or assess impacts on local industry.\n- The Australian Government budget — revenue from customs duties may be lower for imports that qualify under this concession.\n\n**Why it matters (stated function and practical implications)**\n\n- The Order changes the tariff outcome for a narrowly defined imported product. That changes economic incentives: importers may be more likely to import the specified item, and buyers of that item may pay lower prices if the tariff reduction is passed on.\n- The instrument does not include an explicit policy justification. Generally, tariff concession orders are used to allow duty-free or concessional entry for inputs, specialised machinery, or goods not produced domestically; this Order simply implements that mechanism for this one product.\n\n**Costs, incentives and trade-offs (mechanics and likely effects)**\n\n- Who pays: the immediate fiscal cost is borne by the Commonwealth in the form of foregone customs duty on qualifying imports. Indirect economic costs fall on domestic producers of similar goods if they compete with the concessional import.\n- Who benefits: the benefits are concentrated — the importer(s) of this particular flanger and their customers gain from lower tariffs. Administrative staff implementing customs processing also bear a modest compliance/processing task.\n- Compliance and administrative burden: importers must correctly classify imports (using HS 8439.30.00) and demonstrate the goods match the TCO description. Customs must apply the concession and maintain records. The Order is narrow, so the record-keeping and verification burden is limited compared with broad policy changes.\n- Bureaucratic discretion and revocation: the delegate used authority under s.269P to make the declaration. The Order remains in force until revoked under ss.269SC or 269SD of the Customs Act, so administrative revocation is the normal exit mechanism.\n- Opportunity costs and market effects: by lowering the tariff for a specific item, the Order alters relative prices and could shift sourcing decisions toward imported supply for that item. The effect is concentrated (single product) and relatively small-scale unless that product is large in volume or critical to a broader supply chain.\n\n**Implementation risks and safeguards**\n\n- Risk of misclassification or attempt to claim the concession for non‑qualifying goods. Customs enforcement, classification practice, and documentary requirements are the safeguards.\n- The Order’s narrow wording (single HS code and product description) reduces ambiguity but also creates potential for borderline disputes about whether a particular imported item is the same as the described good.\n\n**Source and authority**\n\n- The Order cites s.269P of the Customs Act 1901 for the making of the declaration and refers to Part III of Schedule 4 to the Customs Tariff Act 1995 as the tariff instrument applied. It was signed by a delegate of the Chief Executive Officer (Rod Wise) and dated 14 January 2005 (with operation from 10 November 2004). The Order itself does not set policy reasons; it effects a technical tariff concession for a single classified good."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0411937","history":"/api/acts/tariff-concession-order-0411937/history","analysis":"/api/acts/tariff-concession-order-0411937/analysis","conflicts":"/api/acts/tariff-concession-order-0411937/conflicts","importantCases":"/api/acts/tariff-concession-order-0411937/important-cases","documents":"/api/acts/tariff-concession-order-0411937/documents"}}