{"id":"F2005L00367","name":"Tariff Concession Order 0412873","slug":"tariff-concession-order-0412873","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":34001,"registerId":"commonwealth-F2005L00367-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0412873","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\n6305.33.90 BAGS, tubular woven AND/OR back seam, polypropylene AND/OR 50\n\npolyethylene, having ALL of the following:\n\n(a) length NOT greater than 76 cm;\n\n(b) width NOT greater than 46 cm;\n\n(c) one plastic handle\n\nOp. 29.11.04 \\- TC 0412873\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":{"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 narrowly defined category of goods. The scope remains tightly constrained to the specific polypropylene/polyethylene bags described in the Table."},"complexity_factors":["Single, highly specific product description with measurable criteria (dimensions, material, handle count)","No defined terms section — all descriptors use plain language or standard customs classifications","No cross-references to other legislation beyond the enabling Act section (269P) and revocation provisions (269SC, 269SD)","Simple tabular format with only two columns of operative content","No conditional logic, exceptions, or nested provisions","Single-page document with straightforward administrative structure"],"plain_english_summary":"This document is a **Tariff Concession Order** — a type of official decision that reduces or eliminates import duties (taxes) on specific goods coming into Australia.\n\n**What it does:**\n- It grants a **tariff concession** (a customs duty reduction) for a very specific type of bag: tubular woven or back-seam bags made from polypropylene or polyethylene, with strict size limits (no longer than 76 cm, no wider than 46 cm) and exactly one plastic handle.\n- These bags are classified under customs code **6305.33.90** and qualify for **Item 50** in Part III of Schedule 4 to the Customs Tariff Act 1995 — meaning they can be imported with reduced or zero customs duty.\n\n**Who it affects:**\n- **Importers** bringing these specific plastic bags into Australia\n- **Australian businesses** that use or sell these bags (they benefit from lower import costs)\n- **Customs officials** who must check that imported goods match this exact description\n\n**Why it matters:**\nTariff concessions help Australian businesses access cheaper imported goods when no equivalent product is made locally. This specific order makes it cheaper to import small plastic bags with handles — likely used for packaging, retail, or agricultural purposes. The order took effect on **29 November 2004** and remains active until revoked or replaced."},"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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This TCO is narrowly targeted to a specific, well‑specified class of bags and simply links those goods to an item in Part III of Schedule 4. It does not expand beyond that single administrative purpose; there is no indication in the text that the Order changes scope beyond granting the concession for the described goods."},"complexity_factors":["Short, single-page instrument with one table entry (one goods description)","Three material/construction conditions (tubular woven and/or back seam, polypropylene and/or polyethylene, one plastic handle)","Two dimensional limits (length ≤ 76 cm, width ≤ 46 cm)","Single tariff classification cited (6305.33.90) and one Prescribed Item No. (50)","Cross-references to a small number of statutory provisions (s.269P, s.269SC, s.269SD of the Customs Act 1901) and to Part III of Schedule 4 of the Customs Tariff Act 1995","Requires external lookup of Schedule 4 to determine the precise tariff outcome (rate/exemption)","Standard administrative dating/continuation language (effective from a date; continues until revoked)"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This Tariff Concession Order (TCO) declares that a narrowly described class of imported bags is covered by the tariff item listed in Column 2. In practice that means imports of those exact goods are eligible for the tariff treatment (concession) that the referenced item in Part III of Schedule 4 to the Customs Tariff Act 1995 provides. The Order took effect from 29 November 2004 and remains in force until revoked.\n\n**Which goods are covered**\n\n- The Order covers bags that meet all of these characteristics:\n  - tubular woven and/or back seam construction;\n  - made of polypropylene and/or polyethylene;\n  - length not greater than 76 cm;\n  - width not greater than 46 cm;\n  - have one plastic handle.\n- The goods are recorded against Customs Tariff classification 6305.33.90 and carry Prescribed Item No. 50 (see Column 2).\n\n**Who it affects**\n\n- Importers and customs brokers dealing with these specific bags, because the Order determines whether they can claim the concession when lodging import declarations.\n- Domestic producers of similar bags and downstream purchasers (packers, retailers) are affected indirectly because the concession changes the relative price of imported goods.\n- The Australian Government (Customs/Revenue) is affected via the tariff revenue consequence of applying the concession.\n\n**Why it matters**\n\n- The Order changes the tariff outcome for the defined imports (how much duty is payable depends on the tariff item in Schedule 4). To know the exact duty rate or exemption, an importer must read the referenced item in Part III of Schedule 4 (Prescribed Item No. 50).\n\n**How it works in practice**\n\n- The concession only applies if the imported item matches the description exactly. If any required characteristic is missing (different material, larger dimensions, extra handles, different construction) the TCO does not apply and normal tariff classification and duty apply instead.\n- The Order remains in force until formally revoked under sections 269SC or 269SD of the Customs Act 1901 or until any revocation date specified in Column 2.\n- The Order was made by a delegate of the Chief Executive Officer under section 269P of the Customs Act 1901, showing this is an administrative decision rather than primary legislation.\n\n**Practical compliance and administrative notes**\n\n- Importers must ensure product specifications on import documentation match the TCO description and retain supporting evidence (invoices, specifications, sample photos) in case of audit or classification review.\n- To determine the practical tariff outcome (rate or zero duty), parties must consult Part III of Schedule 4 to the Customs Tariff Act 1995 for Prescribed Item No. 50; the TCO itself only links the goods to that item.\n\n**Costs, incentives and trade-offs (mechanisms, not judgements)**\n\n- Who pays and who benefits: benefit is typically concentrated (importers of the specified bags gain a tariff advantage); cost is diffuse (reduced customs revenue for the government spread across taxpayers). The mechanism is a targeted administrative concession for a narrowly described product.\n- Behavioural effect: lowering the tariff outcome for these goods creates an incentive to import them rather than buy domestic alternatives or different products; importers may alter sourcing or packaging decisions accordingly.\n- Compliance/friction: the description is precise (materials, dimensions, handle, construction). That precision reduces ambiguity but increases the risk that small specification differences will exclude goods from the concession.\n- Implementation risk and oversight: Customs must verify that import declarations match the TCO description; misclassification or errors can lead to reassessment or penalties.\n\n(References in the Order: section 269P of the Customs Act 1901 (granting power to make the declaration), and sections 269SC/269SD (revocation); the linked tariff item is in Part III of Schedule 4 to the Customs Tariff Act 1995.)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0412873","history":"/api/acts/tariff-concession-order-0412873/history","analysis":"/api/acts/tariff-concession-order-0412873/analysis","conflicts":"/api/acts/tariff-concession-order-0412873/conflicts","importantCases":"/api/acts/tariff-concession-order-0412873/important-cases","documents":"/api/acts/tariff-concession-order-0412873/documents"}}