{"id":"F2005L00418","name":"Tariff Concession Order 0412278","slug":"tariff-concession-order-0412278","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":34081,"registerId":"commonwealth-F2005L00418-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0412278","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 15, 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\n8415.81.00 DRY CONDITIONERS, lithium chloride desiccant solution, comprising 50\n\nALL of the following:\n\n(a) dehumidifier;\n\n(b) cooler;\n\n(c) heater;\n\n(d) cooling capacity NOT less than 1 400 watts;\n\n(e) moisture removal NOT less than 2 litres per hour;\n\n(f) filter and purifier\n\nOp. 15.11.04 \\- TC 0412278\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n|This is page 1 of 1 page(s) of the above Table. |\n\n| ..Rod Wise.................................... |\n\n|Dated FEBRUARY 11, 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 of the type routinely made under the Customs Act. It applies only to the specific goods described (lithium chloride desiccant dry conditioners meeting technical thresholds) and does not expand beyond the original statutory purpose of granting duty concessions for particular imported goods."},"complexity_factors":["Single product category covered (dry conditioners with specific technical specifications)","Only 6 defined criteria for eligibility, all clearly listed","No cross-references to other legislation beyond the empowering provisions (Customs Act 1901 and Customs Tariff Act 1995)","No conditional logic or exceptions within the order itself","Standard administrative template format with minimal legal drafting","One-page document with straightforward tabular structure"],"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- Allows specific **dry conditioners** (industrial dehumidification and air treatment equipment) to be imported into Australia at a concessional tariff rate\n- The goods must use **lithium chloride desiccant solution** technology and include all six specified components: dehumidifier, cooler, heater, minimum cooling capacity (1,400 watts), minimum moisture removal rate (2 litres/hour), and a filter/purifier system\n\n**Who it affects:**\n- **Importers** bringing in industrial air conditioning/dehumidification equipment\n- **Businesses** purchasing this specific equipment (they benefit from lower import costs)\n- **Domestic manufacturers** of similar equipment (who face competition from these concessional imports)\n\n**Why it matters:**\nTariff concessions reduce the cost of importing specific goods that aren't made in Australia, or aren't made in sufficient quantities. This particular order makes industrial-grade drying and dehumidification equipment cheaper to import, likely supporting industries like manufacturing, mining, or food processing that need precise humidity control. The order took effect on **15 November 2004** and remains in force until revoked or replaced."},"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 and does not broaden the instrument beyond its original purpose. It simply links a narrowly described type of imported dry conditioner to an item in Part III of Schedule 4 for concessional tariff treatment. There is no expansion of scope in the text provided — no additional categories, conditions, or iterative exceptions that extend beyond the Order’s stated purpose."},"complexity_factors":["Single-item instrument: only one class of goods listed in the Table","Short description with a handful of technical requirements (cooling capacity >= 1,400 W; moisture removal >= 2 L/hr; specified components)","One cross-reference to a single tariff heading (8415.81.00) and to Part III of Schedule 4 (external reliance on Schedule 4 to determine the exact concession)","Legal authority references to three Customs Act provisions (s269P, s269SC, s269SD) but no layered conditional logic","Potential interpretive complexity limited to technical conformity (matching an import to the listed specifications), not statutory cross-referencing"],"plain_english_summary":"**What this instrument does (mechanics)\n\n- This Tariff Concession Order (TCO) declares that a narrowly described class of imported goods is covered by an item in Part III of Schedule 4 to the Customs Tariff Act 1995. In plain terms: certain imported \"dry conditioners\" (see description below) are eligible for whatever concessional tariff treatment is provided by that Schedule item. (The Order itself does not state the tariff rate; it links the listed goods to the concessional item in Schedule 4.)\n\n- The goods are described in the Table (Column 1) and classified to Customs Tariff heading 8415.81.00 (Column 2). The Table sets minimum technical specifications that imported units must meet to qualify, notably: a lithium chloride desiccant solution dry conditioner comprising a dehumidifier, cooler, heater, filter/purifier; cooling capacity at least 1,400 watts; moisture removal at least 2 litres per hour. The Order took effect from 15 November 2004 and remains in force until revoked under the Customs Act (see below).\n\n- The delegate who signed the order acted under section 269P of the Customs Act 1901. Continuation and revocation of the Order are governed by sections 269SC and 269SD of the Customs Act.\n\nWho this affects\n\n- Importers and customs brokers: importers of the specific model/type of dry conditioner described can claim the tariff concession identified in Schedule 4 when bringing those goods into Australia, subject to meeting the technical description. Customs brokers who prepare import declarations will need to classify consignments consistently with the Order.\n\n- Domestic producers/competitors: businesses that manufacture or sell similar equipment in Australia may be affected by competition from concessional imports.\n\n- The Commonwealth (taxpayer): if the Schedule 4 item reduces or removes duty, the government forgoes some tariff revenue on qualifying imports.\n\nWhy it matters (purpose claims and practical effects)\n\n- The formal purpose is to extend a tariff concession to the listed goods by linking them to an item in Schedule 4 (see heading and the Table). That enables importers of those specified machines to pay the concessional tariff rate instead of the general rate that would apply if the concession did not exist.\n\n- Practical effects and trade-offs:\n  - Who pays: consumers or downstream firms may pay lower prices if importers pass on tariff savings; the Commonwealth receives less tariff revenue on qualifying imports (cost to public finances).\n  - Who decides: the concession applies only to goods that meet the precise description in Column 1 and to the tariff classification in Column 2. Customs officials (and the delegate who issued/revokes Orders) have administrative control over application and enforcement.\n  - Behavioural effects on private parties: importers may source these specified units from overseas to take advantage of the concession; domestic suppliers face increased price competition. Importers must ensure their goods meet the stated technical thresholds (capacity, moisture removal, component list) to claim the concession, creating a compliance requirement and a potential point of dispute over classification or conformity with the description.\n  - Implementation and compliance risks: correctly matching a shipment to the Order requires evidence (specifications, technical datasheets). Disputes can arise if an importer’s model deviates from the listed features. The Order’s wording is technical and narrow, so small variations could disqualify goods.\n\nSource-claimed purpose (explicit) and testing it against costs and incentives\n\n- Source claim: the instrument grants a tariff concession to the specified dry conditioners by linking them to Schedule 4 (stated at top of the Order and in the Table).\n- Costs and incentives consistent with that claim: the immediate cost is reduced tariff revenue; the incentive is towards import substitution/greater imports of the specified machines. The administrative cost is modest but non-zero: Customs must process concession claims and assess conformity with the technical description. Compliance costs fall on importers (documentation, possible classification disputes). There is a concentration of benefit (importers of these specific machines) and a diffuse cost (reduced tariff receipts spread across taxpayers).\n\nRelevant legal hooks and timing\n\n- Legal authority: section 269P of the Customs Act 1901 (delegate power to declare goods to which a Schedule 4 item applies). Revocation mechanisms: sections 269SC and 269SD of the Customs Act.\n- Classification and date: Customs Tariff classification 8415.81.00; operative from 15 November 2004 (Op. 15.11.04, reference TC 0412278). The Order is signed by a delegate (Rod Wise) and dated 11 February 2005.\n\nPractical note for users\n\n- If you are importing equipment that you believe matches the description, assemble technical specifications (manufacturer datasheet showing cooling capacity and moisture removal, evidence of lithium chloride desiccant, and components listed) and declare the tariff classification consistent with this Order. If in doubt, seek a formal Binding Tariff Information (BTI) or contact Customs, because small deviations can change the duty outcome.\n\n(References in text: the Order invokes section 269P of the Customs Act 1901 and ties the listed goods in Column 1 to the item in Part III of Schedule 4 to the Customs Tariff Act 1995. The Order remains in force until revoked under sections 269SC or 269SD of the Customs Act.)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0412278","history":"/api/acts/tariff-concession-order-0412278/history","analysis":"/api/acts/tariff-concession-order-0412278/analysis","conflicts":"/api/acts/tariff-concession-order-0412278/conflicts","importantCases":"/api/acts/tariff-concession-order-0412278/important-cases","documents":"/api/acts/tariff-concession-order-0412278/documents"}}