{"id":"F2005L00420","name":"Tariff Concession Order 0413340","slug":"tariff-concession-order-0413340","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":34090,"registerId":"commonwealth-F2005L00420-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0413340","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 6, 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\n8418.69.00 FREEZERS, FLAT FOOD, IMPINGEMENT 50\n\nOp. 06.12.04 \\- TC 0413340\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":3,"scope_assessment":{"changed":false,"description":"The Order applies only to the specifically described goods (freezers classified 8418.69.00) and attaches the identified Schedule 4 item to them from 6 Dec 2004 until revoked. It does not broaden the range of goods or alter other tariff lines; scope remains narrow and specific."},"complexity_factors":["Very narrow, commodity-specific measure (single tariff classification 8418.69.00).","Relies on cross-references to the Customs Act 1901 (s269P) and the Customs Tariff Act 1995 (Part III, Schedule 4).","Administrative discretion to grant and revoke (delegate of the CEO; ss269SC–269SD).","Technical tariff classification and documentary proof required by importers to claim the concession.","Indefinite duration until revocation creates ongoing compliance/verification exposure."],"plain_english_summary":"Declares that certain imported freezers (tariff classification 8418.69.00: “FREEZERS, FLAT FOOD, IMPINGEMENT”) are subject to an item in Part III of Schedule 4 of the Customs Tariff Act 1995, changing their tariff treatment from 6 December 2004 until revoked (s269P; revocation ss269SC–269SD). Importers of these machines benefit from the applied tariff item; the delegate of the CEO applied the concession. Importers must correctly classify and claim the concession; Customs may verify entitlement."},"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 Order covering a single specific category of goods (flat food impingement freezers). It has not expanded beyond its original purpose of granting duty relief for this particular equipment type."},"complexity_factors":["Single-page instrument with only one goods description","No defined terms section — relies on external references to the Customs Act 1901 and Customs Tariff Act 1995","Simple tabular structure with only two columns","No conditional logic, exceptions, or nested provisions","Straightforward administrative mechanism: delegate declares, specifies goods classification and applicable tariff item"],"plain_english_summary":"This is a **Tariff Concession Order** — a legal instrument that gives a specific type of imported goods a reduced or zero customs duty rate.\n\n**What it does:**\n- Grants a **tariff concession** (a customs duty exemption or reduction) for specific imported goods\n- The goods covered are **\"FREEZERS, FLAT FOOD, IMPINGEMENT\"** — these are commercial blast freezers that use impingement technology (rapid air jets) to freeze flat food products quickly\n- These goods fall under customs classification **8418.69.00** (refrigeration/freezing equipment)\n- The concession applies **Item 50** from Part III of Schedule 4 to the Customs Tariff Act 1995 — this typically means duty-free entry\n\n**Who it affects:**\n- **Importers** bringing these specific industrial freezers into Australia\n- **Businesses** in the food processing industry that use this equipment\n- **Australian manufacturers** of similar equipment (who may face competition from these imports)\n\n**Why it matters:**\n- Makes it cheaper to import these specialised freezers, reducing costs for Australian food processors\n- Helps businesses access advanced freezing technology that may not be manufactured locally\n- Remains in force indefinitely until revoked (started 6 December 2004)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0413340","history":"/api/acts/tariff-concession-order-0413340/history","analysis":"/api/acts/tariff-concession-order-0413340/analysis","conflicts":"/api/acts/tariff-concession-order-0413340/conflicts","importantCases":"/api/acts/tariff-concession-order-0413340/important-cases","documents":"/api/acts/tariff-concession-order-0413340/documents"}}