{"id":"F2005L01251","name":"Tariff Concession Order 0413698","slug":"tariff-concession-order-0413698","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":34929,"registerId":"commonwealth-F2005L01251-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0413698","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 14, 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\n3923.50.00 CLOSURES, LAMINATED PAPERBOARD PACKAGING, comprising BOTH of the 50\n\nfollowing:\n\n(a) low density polyethylene re-sealable pourer, comprising BOTH\n\nof the following:\n\n(i) induction heated polyethylene fusion flange;\n\n(ii) impermeable ring-pull inner barrier;\n\n(b) linear low density polyethylene cap with safety seal\n\nOp. 14.12.04 \\- TC 0413698\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n|This is page 1 of 1 page(s) of the above Table. |\n\n| ...Rod Wise................................... |\n\n|Dated MAY 19, 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 instrument is narrowly targeted to declare a particular class of imported closures as falling under a specified tariff item. It does not broaden the subject matter beyond that administrative purpose. The order operates within the original, expected scope of a tariff concession instrument (classification assignment and concession application) and does not add substantive new powers, exceptions, or policy elements beyond that function."},"complexity_factors":["Single-item order covering one narrowly described product","Short text (one table row + administrative preamble)","Two cross-references to primary legislation: Customs Act 1901 (s.269P, ss.269SC/269SD) and Customs Tariff Act 1995 (Part III Schedule 4)","Technical product description with two required components (material and construction features) that must be matched for classification","No nested exceptions or multiple conditional branches"],"plain_english_summary":"**What this instrument does (mechanically)\n\n- This Tariff Concession Order (TCO) declares that a specific type of imported closure (cap/pourer) is to be treated under a particular tariff item in Part III of Schedule 4 to the Customs Tariff Act 1995. The decision is made under section 269P of the Customs Act 1901.\n\n- Effectively, the order assigns the imported goods described in Column 1 to the customs classification shown in Column 2 (tariff classification 3923.50.00). The order took effect on 14 December 2004 and continues until revoked under sections 269SC or 269SD of the Customs Act 1901.\n\n**Which goods are covered (plain description)\n\n- The order covers \"closures, laminated paperboard packaging\" that comprise both of the following components:\n  - (a) a low density polyethylene (LDPE) re-sealable pourer that has BOTH an induction-heated polyethylene fusion flange and an impermeable ring-pull inner barrier; and\n  - (b) a linear low density polyethylene (LLDPE) cap with safety seal.\n\n**Who it affects\n\n- Importers and sellers of the specified closures: they are the direct beneficiaries because the TCO determines the tariff classification that applies to their imported goods.\n- Domestic manufacturers of comparable closures and related packaging: they are indirectly affected because a tariff concession can change the relative price competitiveness of imports vs local supply.\n- Customs/administrative agencies: responsible for applying the classification, checking that imports match the description, and for revocation or review under the referenced sections.\n\n**Why it matters (practical consequences)\n\n- Tariff treatment: by assigning these goods to a particular tariff item in Schedule 4, the order changes which customs duty rate and schedule rules apply to imports of those items. Depending on the tariff rates in force for that item, importers may pay a lower duty (or none) than they would under a different classification.\n- Behavioural incentives: importers may prefer bringing in goods that meet the detailed description to obtain the tariff treatment; purchasers (manufacturers/packagers) may substitute imported closures for locally sourced ones if the duty difference is material.\n- Fiscal and competition effects: the order can reduce customs revenue (if the applied tariff rate is lower than the alternative) and concentrate a financial benefit on importers and their suppliers, while diffusing the cost among taxpayers and domestic competitors.\n\n**How it operates in practice and implementation points\n\n- The concession applies only to goods that match the specific description. Customs officers will expect import entries to correspond to the physical and technical features listed (LDPE pourer with induction-heated fusion flange and ring-pull inner barrier; LLDPE cap with safety seal).\n- The order is issued by a delegate of the Chief Executive Officer and can be revoked under statutory revocation/review mechanisms (sections 269SC or 269SD of the Customs Act 1901).\n- Compliance and risk: importers must ensure product specifications match the order. Misclassification disputes are possible if an import differs in materials, construction, or if competitors challenge the concession.\n\n**Source's stated purpose and trade-offs (stated then tested)\n\n- The instrument’s stated/legal function is narrowly administrative: to declare that the listed goods are covered by a particular tariff item (s.269P). That is the operative effect.\n- Trade-offs and implementation risks: the immediate benefit accrues to importers of the specified closures (concentrated benefit). The likely costs are lower tariff revenue and increased competition pressure on any domestic producers of similar closures (diffuse costs). Administrative burdens fall on customs to verify the product matches the description; there is scope for classification disputes if the imported product deviates from the listed features.\n\n(Sections cited: Customs Act 1901 s.269P; revocation under ss.269SC & 269SD; Customs Tariff Act 1995 Part III Schedule 4 — tariff item 3923.50.00.)"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument created under the Customs Act 1901. It has not expanded beyond its original purpose of granting a specific tariff concession for a narrowly defined category of goods. The scope remains precisely limited to the specific packaging closures described in Column 1."},"complexity_factors":["Single, highly specific product description with no sub-paragraphs or alternatives","Only 2 operative sections: the declaration and the table","No cross-references to other legislation beyond the empowering provisions (Customs Act 1901, Customs Tariff Act 1995)","No conditional logic, exceptions, or sunset clauses within the substantive content","Straightforward tabular format with only 2 columns","Total length: 1 page"],"plain_english_summary":"This is a **Tariff Concession Order** — a specific type of legal instrument that gives certain imported goods a reduced or zero customs duty rate.\n\n**What it does:**\nThis order grants a tariff concession (essentially a customs duty exemption or reduction) for a very specific type of packaging product: **laminated paperboard closures** used for containers. These are the re-sealable pourer caps you find on things like milk cartons or juice boxes — the kind with a ring-pull tab and a screw cap.\n\n**Who it affects:**\n- **Importers** bringing these specific closures into Australia\n- **Manufacturers** who use these closures in their packaging\n- **Consumers** indirectly, as lower import costs can reduce retail prices\n\n**The technical details:**\nThe goods must meet an exact specification:\n- Made of laminated paperboard\n- Include a low-density polyethylene re-sealable pourer with:\n  - An induction-heated fusion flange (a heat-sealed rim)\n  - An impermeable ring-pull inner barrier (the foil seal you pull off)\n- Plus a linear low-density polyethylene cap with safety seal\n\n**Why it matters:**\nWithout this order, importers would pay standard customs duties on these closures. The concession makes it cheaper to import these specific packaging components, which helps Australian food and beverage companies remain competitive. The order took effect on **14 December 2004** and remains in force until revoked or a specified end date is reached."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0413698","history":"/api/acts/tariff-concession-order-0413698/history","analysis":"/api/acts/tariff-concession-order-0413698/analysis","conflicts":"/api/acts/tariff-concession-order-0413698/conflicts","importantCases":"/api/acts/tariff-concession-order-0413698/important-cases","documents":"/api/acts/tariff-concession-order-0413698/documents"}}