{"id":"F2005L00184","name":"Tariff Concession Order 0411940","slug":"tariff-concession-order-0411940","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":33639,"registerId":"commonwealth-F2005L00184-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0411940","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 11, 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\n8419.89.90 EVAPORATORS, film 50\n\nOp. 11.11.04 \\- TC 0411940\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n|This is page 1 of 1 page(s) of the above Table. |\n\n| Rod Wise.................................... |\n\n|Dated JANUARY 21, 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":3,"scope_assessment":{"changed":true,"description":"This Order adds the specified evaporators to the set of goods covered by an item in Part III of Schedule 4, thereby altering their tariff treatment from 11 November 2004 until any revocation. The change is limited in scope to the listed goods and to the duration set by the order or later revocation."},"complexity_factors":["Simple, single-item concession with a clear effective date","Relies on technical tariff classification code (8419.89.90)","Cross-references other statutes (s.269P Customs Act 1901; Part III Schedule 4 of Customs Tariff Act 1995)","Delegated authority and revocation provisions introduce administrative discretion","Concise goods description could create borderline classification disputes affecting compliance"],"plain_english_summary":"Declares that “EVAPORATORS, film” (tariff classification 8419.89.90) are goods to which an item in Part III of Schedule 4 to the Customs Tariff Act 1995 applies, effective 11 November 2004 and continuing until revoked. Made under s.269P of the Customs Act 1901, it changes tariff treatment for importers of these evaporators; the practical effects fall on importers (duty liability and compliance) and on government revenue and administrative oversight (classification and revocation by a delegate)."},"kimi_summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is a standard, narrow administrative order creating a specific tariff concession for a single category of goods (film evaporators). It operates exactly as intended under the Customs Act framework without scope creep."},"complexity_factors":["Single-page administrative instrument with no defined terms section","No cross-references to other legislation beyond basic enabling provisions (Customs Act 1901, Customs Tariff Act 1995)","Simple tabular format with only two columns of operative content","No conditional logic, exceptions, or nested provisions","Straightforward declaration format following standard template for tariff concession orders"],"plain_english_summary":"This is a **Tariff Concession Order** — essentially a tax break on imported goods.\n\n**What it does:**\nIt allows certain imported goods to enter Australia **without paying customs duty** (or at a reduced rate) under a specific tariff concession item.\n\n**Who it affects:**\n- **Importers** of **film evaporators** (industrial equipment used to concentrate liquids by evaporating water or solvents)\n- **Australian businesses** that use this equipment, who can now import it more cheaply\n\n**The specifics:**\n- **Goods covered:** Film evaporators (classified under customs tariff code 8419.89.90)\n- **Concession item:** Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995\n- **Effective from:** 11 November 2004\n- **Duration:** Until revoked or a specified end date (none listed here)\n\n**Why it matters:**\nTariff concessions are designed to help Australian industries by reducing costs on imported equipment that isn't made locally (or isn't available in sufficient quantity/quality). This particular order makes film evaporators cheaper to import, likely supporting industries like food processing, pharmaceuticals, or chemical manufacturing that rely on this equipment."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0411940","history":"/api/acts/tariff-concession-order-0411940/history","analysis":"/api/acts/tariff-concession-order-0411940/analysis","conflicts":"/api/acts/tariff-concession-order-0411940/conflicts","importantCases":"/api/acts/tariff-concession-order-0411940/important-cases","documents":"/api/acts/tariff-concession-order-0411940/documents"}}