{"id":"F2005L00246","name":"Tariff Concession Order 0412358","slug":"tariff-concession-order-0412358","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":33828,"registerId":"commonwealth-F2005L00246-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0412358","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 16, 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\n3703.20.00 PAPER, PHOTOGRAPHIC 50\n\nOp. 16.11.04 \\- TC 0412358\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n|This is page 1 of 1 page(s) of the above Table. |\n\n| Rod Wise.................................... |\n\n|Dated FEBRUARY 1, 2005 Delegate of the Chief Executive Officer |\n\n|\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_|","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order performs the narrow, standard function of a Tariff Concession Order: it links a specific import description to an item in Part III of Schedule 4 so that concessionary tariff treatment can apply. It does not broaden the instrument's purpose beyond that original, narrowly targeted concessioning function."},"complexity_factors":["Very short instrument: one-page Order with a single table entry","Single product description (PAPER, PHOTOGRAPHIC) and one tariff classification (3703.20.00)","Cross-references to external provisions (section 269P, 269SC, 269SD of the Customs Act 1901; Part III of Schedule 4 to the Customs Tariff Act 1995) for legal effect and duration","Prescribed item number shown as '50' — requires looking up the corresponding Schedule 4 item to see exact duty or conditions","No nested exceptions or multiple conditional branches within the Order itself"],"plain_english_summary":"This Tariff Concession Order treats imported \"paper, photographic\" (tariff heading 3703.20.00) as falling under an item in Part III of Schedule 4 to the Customs Tariff Act 1995, making it eligible for the concessionary tariff treatment that item provides. It mainly affects importers (and downstream users), the customs authority (administration and forgone revenue), and competing producers; it lowers import duty while creating compliance obligations and revocation risk for businesses relying on the concession."},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"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 single classified good."},"complexity_factors":["Single commodity coverage (photographic paper only)","No defined terms section — uses standard Customs tariff classifications","Minimal conditional logic — straightforward application of Item 50 concession","No cross-references beyond basic statutory citations (Customs Act 1901, Customs Tariff Act 1995)","Single-page document with tabular format","No exceptions, exemptions, or nested conditions"],"plain_english_summary":"This is a **Tariff Concession Order** — essentially a tax break on specific imported goods.\n\n**What it does:**\n- Grants a **tariff concession** (reduced or zero customs duty) on **photographic paper** imported into Australia\n- The goods are classified under tariff code **3703.20.00**\n- The concession applies to **Item 50** in Part III of Schedule 4 to the Customs Tariff Act 1995\n\n**Who it affects:**\n- **Importers** of photographic paper (businesses bringing this product into Australia)\n- **Australian businesses** that use photographic paper, who may benefit from lower import costs\n\n**Why it matters:**\n- Reduces the cost of importing photographic paper, making it cheaper for Australian businesses and consumers\n- The order took effect on **16 November 2004** and remains in force until revoked or replaced\n- Issued under the **Customs Act 1901** by a delegate of the Australian Customs Service\n\n**Key details:**\n- Order number: **TC 0412358**\n- Issued by: Rod Wise (delegate)\n- Dated: 1 February 2005 (though effective from November 2004)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0412358","history":"/api/acts/tariff-concession-order-0412358/history","analysis":"/api/acts/tariff-concession-order-0412358/analysis","conflicts":"/api/acts/tariff-concession-order-0412358/conflicts","importantCases":"/api/acts/tariff-concession-order-0412358/important-cases","documents":"/api/acts/tariff-concession-order-0412358/documents"}}