{"id":"F2005L00392","name":"Tariff Concession Order 0412881","slug":"tariff-concession-order-0412881","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":34038,"registerId":"commonwealth-F2005L00392-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0412881","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 DECEMBER 1, 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\n3916.90.00 EDGING, acrylic, continuous rolls, having BOTH of the following: 50\n\n(a) width NOT less than 20 mm and NOT greater than 45 mm;\n\n(b) thickness NOT less than 1 mm and NOT greater than 2 mm\n\nOp. 01.12.04 \\- TC 0412881\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":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order is narrowly focused on granting a tariff concession for a specific product specification. It does not broaden the legislative scheme or introduce new policy instruments beyond the existing purpose of Schedule 4 concessions under the Customs Tariff Act 1995. It therefore does not change the original scope of the tariff-concession framework; it simply applies that established mechanism to one narrowly defined class of goods."},"complexity_factors":["Single-item order (one product entry only)","Narrow, literal product description (continuous rolls; two numeric dimension ranges)","One tariff classification referenced: 3916.90.00","Prescribed Item No. specified (50)","References to enabling and revocation provisions in the Customs Act (269P, 269SC, 269SD) — cross-references but limited","No nested exceptions or multiple conditional layers","Simple effective date provision (operation from 01.12.2004)"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This Tariff Concession Order (TCO) declares that a very specific imported product is covered by an item in Part III of Schedule 4 to the Customs Tariff Act 1995. That means the product is eligible for the tariff concession (reduced or nil customs duty) set out by that Schedule, subject to the usual customs procedures.\n- The product covered is: acrylic edging in continuous rolls with BOTH of these limits — width between 20 mm and 45 mm, and thickness between 1 mm and 2 mm. The customs classification given is 3916.90.00 and the Prescribed Item Number is 50 (see the Table).\n- The Order took effect from 1 December 2004 and remains in force until revoked under sections 269SC or 269SD of the Customs Act 1901, or until any expiry date stated in the Table.\n- The declaration is made under section 269P of the Customs Act 1901 by a delegate of the Chief Executive Officer (signed by the delegate).\n\n**Who this affects**\n\n- Importers who bring in acrylic edging meeting the exact physical description (continuous rolls, width 20–45 mm, thickness 1–2 mm). They are the primary beneficiaries because they can claim the tariff concession when importing these goods.\n- Australian businesses that use or resell that edging (manufacturers, joiners, furniture-makers, flooring businesses) are indirectly affected through potentially lower input costs.\n- Domestic producers of comparable edging face competitive effects from lower-cost imported inputs.\n- Customs officers and brokers, who must apply the concession, verify that imported goods match the specification, and process the tariff treatment.\n- The Australian Government budget (customs revenue) is affected to the extent duties would otherwise have been collected.\n\n**Why it matters (claimed purpose and practical trade-offs)**\n\n- The instrument’s stated purpose (implicitly) is to allow a tariff concession for this narrowly described good. The practical effect is a lower cost at the import stage for that product (mechanism: concessional tariff treatment under Schedule 4 applied to goods that meet the written description).\n- Who pays: the fiscal cost (lost or reduced customs revenue) is borne by the Commonwealth; who benefits: importers and subsequent users of the imported product (concentrated beneficiaries). The budget effect is diffuse across taxpayers.\n\n**Compliance, implementation and discretion risks**\n\n- Compliance requires accurate classification and documentary proof that an import matches the physical description (continuous roll; width and thickness within the stated ranges). Customs or brokers will need to measure or rely on supplier specifications if audited.\n- The delegate (an official exercising powers under the Customs Act) has authority to make the Order and the law provides explicit revocation routes (sections 269SC and 269SD). The Order is narrow in scope, which reduces ambiguity but creates potential for disputes where imported edging is close to the dimension limits or supplied in forms other than \"continuous rolls.\" \n\n**Market effects and incentives (briefly tested against costs and competition)**\n\n- Price and competition: by lowering import costs for the specified edging, the concession can reduce input prices for businesses using it and may intensify competition with any local producers of the same product.\n- Contract freedom and ownership: the Order does not impose obligations on private contracts; it only changes the customs duty applicable to qualifying imports.\n- Rent and substitution risks: the benefit is focused on whoever imports the narrowly described product. There is a risk of re‑labelling or minor product changes to fall within the concession unless customs enforcement applies the specification strictly.\n\n**Practical points for users**\n\n- Ensure product descriptions, supplier invoices and packing match the Order’s physical limits and the HS classification 3916.90.00 when claiming the concession.\n- Expect potential verification by customs if dimensions are borderline or packaging is not in continuous rolls.\n\n(Primary statutory references: Customs Act 1901, s.269P (declaration power) and ss.269SC/269SD (revocation); Customs Tariff Act 1995, Part III of Schedule 4.)"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order that matches its original purpose exactly — granting a duty concession for one specific category of goods with precise technical specifications. There is no scope creep or expansion beyond the original intent."},"complexity_factors":["Single, highly specific product description with only two dimensional constraints","No cross-references to other legislation beyond the empowering provisions (Customs Act 1901, Customs Tariff Act 1995)","No conditional logic, exceptions, or nested provisions","Only 4 defined elements in the goods description (material, form, width range, thickness range)","Standard administrative template format with minimal substantive content","Single page document with straightforward tabular structure"],"plain_english_summary":"This document is a **Tariff Concession Order** — a legal instrument that grants a specific import tax (tariff) reduction or exemption for particular goods.\n\n**What it does:**\n- Allows **acrylic edging** (a plastic strip material used for finishing furniture edges) to be imported into Australia at a reduced or zero customs duty rate\n- The concession applies only to acrylic edging that meets **very specific physical dimensions**:\n  - Width: between 20mm and 45mm\n  - Thickness: between 1mm and 2mm\n  - Must be in continuous rolls\n\n**Who it affects:**\n- **Importers** of acrylic edging products\n- **Manufacturers** who use this material (typically furniture makers)\n- **Customs brokers** who process import declarations\n\n**Why it matters:**\n- Reduces import costs for businesses bringing in this specific product\n- The concession has been in effect since **1 December 2004** and remains active until revoked\n- The order is made under the **Customs Act 1901**, which governs all imports into Australia\n\n**Key details:**\n- **Tariff classification:** 3916.90.00 (plastic articles)\n- **Concession number:** TC 0412881\n- **Issued by:** Rod Wise, acting as a delegate of the Australian Customs Service CEO"},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0412881","history":"/api/acts/tariff-concession-order-0412881/history","analysis":"/api/acts/tariff-concession-order-0412881/analysis","conflicts":"/api/acts/tariff-concession-order-0412881/conflicts","importantCases":"/api/acts/tariff-concession-order-0412881/important-cases","documents":"/api/acts/tariff-concession-order-0412881/documents"}}