{"id":"F2005L00309","name":"Tariff Concession Order 0412872","slug":"tariff-concession-order-0412872","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":33896,"registerId":"commonwealth-F2005L00309-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0412872","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 29, 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\n3923.10.00 CASES, VIDEO CASSETTE 50\n\nOp. 29.11.04 \\- TC 0412872\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n|This is page 1 of 1 page(s) of the above Table. |\n\n| Rod Wise.................................... |\n\n|Dated FEBRUARY 4, 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":1,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a specific tariff concession. It has not grown beyond its original purpose; it precisely targets one category of goods (video cassette cases) with a straightforward duty exemption."},"complexity_factors":["Single-page instrument with only one operative provision","Only one defined term ('THE TABLE') used in a straightforward manner","No cross-references to other legislation beyond the empowering provision (section 269P of the Customs Act 1901)","No conditional logic, exceptions, or nested provisions","Simple tabular format with only two columns of information","No subordinate legislation or regulations referenced"],"plain_english_summary":"This is a **Tariff Concession Order** — essentially a tax break on specific imported goods.\n\n**What it does:**\n- Allows **video cassette cases** (the plastic boxes that hold VHS tapes) to be imported into Australia **without paying customs duty** (import tax).\n\n**Who it affects:**\n- **Importers and wholesalers** bringing video cassette cases into Australia\n- **Retailers and consumers** who ultimately buy these products (because lower import costs can mean lower prices)\n\n**How it works:**\n- The order was made under the *Customs Act 1901* by a delegate of the Australian Customs Service\n- It applies to goods classified under tariff code **3923.10.00** (plastic containers for conveyance or packing)\n- It took effect on **29 November 2004** and remains in force until revoked or a specified end date (none is listed here)\n\n**Why it matters:**\n- Tariff concessions are designed to help Australian businesses access cheaper inputs. If local manufacturers can't supply video cassette cases competitively, this order prevents imported cases from being taxed, keeping costs down for businesses that need them.\n\n**Note:** Given this order dates from 2004-2005 and concerns **video cassettes** (largely obsolete technology), this concession likely sees little modern use unless applied to niche retro markets or archival purposes."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This TCO is a routine, narrowly targeted tariff concession for a single class of imported goods (video cassette cases). It does not expand the legislation beyond that original, product-specific purpose: it declares that the Schedule 4 item applies to the listed goods and sets an operative date. There is no indication in this instrument that its scope was extended beyond the routine concession function."},"complexity_factors":["Very short, single-page instrument (one table row only)","One goods description and one tariff classification (3923.10.00)","References only to a few statutory provisions (s.269P, ss.269SC/269SD)","No nested conditions, no multiple exceptions, no long definitions section","Some minor ambiguity in the table format (a numeric entry “50” appears but no in-text explanation in this instrument)"],"plain_english_summary":"This Tariff Concession Order applies an item in Part III of Schedule 4 of the Customs Tariff Act 1995 to imported \"cases, video cassette\" (classification 3923.10.00), effective from 29 November 2004. It lets importers claim the concessional tariff treatment, shifts some revenue loss to the Commonwealth, and affects customs administrators and competing domestic suppliers by potentially lowering import costs and changing competitive dynamics until revoked under the Customs Act."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0412872","history":"/api/acts/tariff-concession-order-0412872/history","analysis":"/api/acts/tariff-concession-order-0412872/analysis","conflicts":"/api/acts/tariff-concession-order-0412872/conflicts","importantCases":"/api/acts/tariff-concession-order-0412872/important-cases","documents":"/api/acts/tariff-concession-order-0412872/documents"}}