{"id":"F2005L00248","name":"Tariff Concession Order 0412369","slug":"tariff-concession-order-0412369","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":33835,"registerId":"commonwealth-F2005L00248-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0412369","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 18, 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\n8703.21.20 VEHICLES, FOUR WHEEL, ALL TERRAIN, having ALL of the following: 50\n\n(a) tube chassis;\n\n(b) motor cycle saddle;\n\n(c) steering handle bars;\n\n(d) cylinder capacity NOT greater than 1 000 cc\n\nOp. 18.11.04 \\- TC 0412369\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_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, narrow tariff concession instrument. It applies exactly as intended: to a specific category of goods (certain ATVs) under a specific tariff classification (8703.21.20). There is no evidence of scope creep; the instrument remains tightly focused on its original purpose of duty exemption for this particular product type."},"complexity_factors":["Single-page instrument with only one operative table entry","No defined terms section — relies on ordinary meanings and external tariff classification references","Minimal conditional logic: only four specific physical characteristics must ALL be present","No cross-referencing within the instrument itself (only references to external legislation: Customs Act 1901 and Customs Tariff Act 1995)","Straightforward administrative format: declaration, table of goods, signature"],"plain_english_summary":"This is a **Tariff Concession Order** — essentially a government decision that lets specific goods enter Australia without paying the usual import duty (customs tax).\n\n**What it does:**\n- Removes import duty on a very specific type of vehicle: four-wheel all-terrain vehicles (ATVs or quad bikes) that have:\n  - A tube chassis (tubular metal frame)\n  - A motorbike-style saddle seat\n  - Handlebar steering (not a steering wheel)\n  - An engine no bigger than 1,000cc\n\n**Who it affects:**\n- **Importers and retailers** of these specific ATVs — they save money on import costs\n- **Consumers** who might pay less for these vehicles\n- **Competitors** selling different types of ATVs that don't meet these exact specs (they still pay full duty)\n\n**Why it matters:**\nTariff concessions are tools the government uses to reduce costs for businesses importing goods that aren't made in Australia (or where local industry doesn't need protection). This particular order from 2004 made certain recreational/work vehicles cheaper to import. The order stays in force until someone revokes it or it expires.\n\nThe legal basis is the **Customs Act 1901** (section 269P), which gives the government power to create these duty exemptions."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This Order is narrowly focused and consistent with the ordinary purpose of a tariff concession order: to apply a named concessional tariff item to a specific class of imported goods. There is no indication in the instrument itself that it expands beyond that original, limited purpose. The Order does not add unrelated regulatory requirements or broaden the covered goods beyond the explicit descriptive conditions."},"complexity_factors":["Single‑page instrument with one table row (single item)","One tariff classification cited (8703.21.20) with four conjunctive descriptive conditions","Cross‑references to multiple statutes: Customs Act 1901 (s.269P, ss.269SC/269SD) and Customs Tariff Act 1995 (Part III of Schedule 4)","Potential ambiguity over the meaning of the numerical entry (“50”) in Column 2 requiring consultation of Schedule 4","Short effective/continuation mechanism (operative date plus ‘until revoked’) rather than multiple conditional exceptions"],"plain_english_summary":"This Tariff Concession Order treats a narrowly described class of imported four‑wheel ATVs — with a tube chassis, motorcycle-style single seat, handlebars and engines ≤1,000 cc — as eligible for a concessional tariff item in Schedule 4. \n\nIt primarily affects importers and customs brokers (and indirectly domestic producers and buyers) by lowering or removing customs duty on qualifying models, altering incentives, prices and government revenue while requiring documentation and compliance checks."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0412369","history":"/api/acts/tariff-concession-order-0412369/history","analysis":"/api/acts/tariff-concession-order-0412369/analysis","conflicts":"/api/acts/tariff-concession-order-0412369/conflicts","importantCases":"/api/acts/tariff-concession-order-0412369/important-cases","documents":"/api/acts/tariff-concession-order-0412369/documents"}}