{"id":"F2005L00389","name":"Tariff Concession Order 0412878","slug":"tariff-concession-order-0412878","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":34029,"registerId":"commonwealth-F2005L00389-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0412878","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 30, 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\n8419.32.00 KILNS, TIMBER DRYING, plc, thermal oil heated, having BOTH of 50\n\nthe following:\n\n(a) variable temperature zones;\n\n(b) moisture content and temperature sensors\n\nOp. 30.11.04 \\- TC 0412878\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":{"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 Order stays within the customary, narrow purpose of a tariff concession order: to identify a specific class of imported goods that are eligible for the tariff treatment listed in Schedule 4. It does not broaden the statutory scheme or add new policy functions; it simply grants Schedule 4 treatment to a particular, technically described kiln model (Prescribed Item No. 50). There is no indication in the text that the Order expands scope beyond that original, product‑specific concession."},"complexity_factors":["Single‑item Order (one tariff line only: 8419.32.00)","Short document (one page) with limited operative text","One explicit prescribed item number (50)","Cross‑references to other legislation (Customs Act 1901 s269P, s269SC/269SD; Part III of Schedule 4 to the Customs Tariff Act 1995) — adds moderate external dependency","Technical product description requires factual matching (thermal oil heated; variable temperature zones; moisture and temperature sensors)","No nested exceptions or conditional sub‑parts in the instrument itself"],"plain_english_summary":"This Order makes a narrowly‑described thermal‑oil timber‑drying kiln eligible for the concessional tariff treatment listed in Schedule 4, effective 30 Nov 2004. It therefore lowers import duty for importers whose equipment matches the technical description and HS classification.\n\nThat change primarily benefits those importers, while affecting domestic suppliers and customs decision‑makers; it creates incentives to import or specify the qualifying kiln design and raises the risk of classification disputes over near‑identical models."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order limited to a specific type of industrial equipment. It has not expanded beyond its original purpose of granting duty relief for particular timber-drying kilns."},"complexity_factors":["Single, specific product category (timber drying kilns) with narrow technical criteria","Only 2 operative paragraphs plus a table with one entry","No defined terms section — technical terms (PLC, thermal oil) rely on industry understanding","No cross-references to other legislation beyond the empowering provisions (Customs Act 1901, sections 269P, 269SC, 269SD)","Simple binary condition: goods must have BOTH features (a) and (b) to qualify","Standard administrative form with minimal conditional logic"],"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 timber-drying kilns to enter Australia with a customs duty concession (lower or no import tax).\n- The kilns must meet exact technical specifications: they must be **PLC-controlled** (computer-programmed), **heated by thermal oil**, and have **both** variable temperature zones **and** moisture/temperature sensors.\n\n**Who it affects:**\n- **Importers** of industrial timber-drying equipment who can save money on customs duties if their goods match the description.\n- **Australian manufacturers** of similar kilns, who may face competition from these duty-free imports.\n\n**Why it matters:**\n- It makes imported timber-drying technology cheaper for Australian businesses (like sawmills or timber processors).\n- It reflects a policy decision that Australia either doesn't make these specific kilns locally, or that local supply is insufficient.\n\n**Key details:**\n- **Goods covered:** Timber drying kilns (tariff classification 8419.32.00)\n- **Concession item:** Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995\n- **Effective from:** 30 November 2004\n- **Made by:** Rod Wise, acting as a delegate of the Australian Customs Service CEO\n- **Duration:** Continues until revoked or replaced"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0412878","history":"/api/acts/tariff-concession-order-0412878/history","analysis":"/api/acts/tariff-concession-order-0412878/analysis","conflicts":"/api/acts/tariff-concession-order-0412878/conflicts","importantCases":"/api/acts/tariff-concession-order-0412878/important-cases","documents":"/api/acts/tariff-concession-order-0412878/documents"}}