{"id":"F2005L01608","name":"Tariff Concession Order 0501206","slug":"tariff-concession-order-0501206","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":35566,"registerId":"commonwealth-F2005L01608-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0501206","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 Robert Crawford 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 JANUARY 24, 2005 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\n8421.21.90 PLANT, TREATMENT, WATER, comprising ALL of the following: 50\n\n(a) clarifiers;\n\n(b) filters (reverse osmosis pressure vessels and membranes);\n\n(c) pumps;\n\n(d) contactors;\n\n(e) tanks;\n\n(f) sludge thickener;\n\n(g) sludge transfer tank;\n\n(h) acid calibration column;\n\n(i) polyelectrolite storage tank;\n\n(j) polyelectrolite calibration column;\n\n(k) microsand conveyor\n\nOp. 24.01.05 \\- TC 0501206\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n|This is page 1 of 1 page(s) of the above Table. |\n\n| ..Robert Crawford............................. |\n\n|Dated JUNE 20, 2005 Delegate of the Chief Executive Officer |\n\n|\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_|","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This TCO is narrowly focused: it grants concessional tariff treatment to a specifically described water‑treatment plant and its listed components. It does not expand the legislative scheme beyond the original purpose of issuing targeted tariff concessions under the Customs Act and Customs Tariff Act. There is no evidence in the instrument that its scope grew beyond that narrowly targeted objective."},"complexity_factors":["Single-page instrument with one Table entry","One Customs Tariff classification: 8421.21.90","One conjunctive component list of 11 sub-items (\"comprising ALL of the following\")","Cross-references to limited statutory provisions only: s269P (making power) and ss269SC/269SD (revocation), plus Part III of Schedule 4 to the Customs Tariff Act 1995","Potential interpretation issues from a small number of technical terms (e.g. \"contactors\", scope of \"filters (reverse osmosis pressure vessels and membranes)\")","No nested exceptions, no conditional multiple items, no staged time limits (single effective date)"],"plain_english_summary":"**What this instrument does (mechanics)\n\n- This is a Tariff Concession Order (TCO) made under section 269P of the Customs Act 1901. The delegate of the CEO declared that a specified water‑treatment plant (and the listed component items) are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 applies. In practice that means the goods listed in Column 1 of the Table are to be treated under the concessional tariff treatment provided by the referenced item in Schedule 4 Part III.\n\n- The order identifies the goods by Customs classification (8421.21.90) and by an item description: \"PLANT, TREATMENT, WATER, comprising ALL of the following\" and then lists eleven component parts (clarifiers; filters — reverse osmosis pressure vessels and membranes; pumps; contactors; tanks; sludge thickener; sludge transfer tank; acid calibration column; polyelectrolite storage tank; polyelectrolite calibration column; microsand conveyor). The Table also records a Prescribed Item number (50) and the operative date: effective from 24 January 2005.\n\n- The TCO remains in force until it is revoked under sections 269SC or 269SD of the Customs Act, or until any date specified in the Table.\n\nWho is affected and how\n\n- Importers and owners of the specific water‑treatment plant described: they can claim the tariff concession provided by the listed item in Schedule 4 Part III when those goods are imported, subject to Customs verifying the goods match the description.\n\n- Customs officials and customs brokers: responsible for assessing whether an imported shipment matches the description and classification before applying the concession.\n\n- Australian suppliers of equivalent plant and components: they may face price competition from imported goods that enter under the concession.\n\n- The Commonwealth/Taxpayers: if the Schedule 4 item reduces or removes a customs duty, that reduces customs revenue relative to charging the full tariff.\n\nWhy the instrument matters (stated purpose and practical effects)\n\n- Stated purpose: to allow the specified water‑treatment plant (and its listed components) to benefit from the tariff concession set out in Part III of Schedule 4 to the Customs Tariff Act 1995 (i.e. concessional duty treatment for those goods).\n\n- Practical effect: lowers the customs duty cost for imports that clearly match the TCO description. That changes importers' cost calculations and therefore can alter sourcing, pricing and competition between imported and locally produced equipment.\n\nAnalytical note — costs, incentives and implementation issues\n\n- Concentrated benefits: the direct financial benefit accrues to importers of the narrowly described plant and components. The benefit is concentrated and directly measurable at the company/import transaction level.\n\n- Diffuse costs: any reduction in customs revenue is spread across the budget/taxpayers rather than measured on a per‑importer basis.\n\n- Compliance and verification burden: Customs must verify that an imported shipment \"comprises ALL of the following\" listed components. That strict conjunctive wording raises enforcement questions (does every shipment need every listed sub‑item, or can a component be absent?) and can generate administrative queries and classification disputes.\n\n- Substitution and packaging effects: firms can change how goods are supplied (e.g. supplying items as a single assembled plant or as a kit) to satisfy the TCO description and obtain the concession. That is an implementation risk that can be exploited if the description is broad or ambiguous.\n\n- Interpretation uncertainty: several terms (for example, \"contactors\", or the scope of \"filters (reverse osmosis pressure vessels and membranes)\") may need technical or legal interpretation. Disputes over whether an imported product matches the listed items will determine who gets the concession.\n\nWho decides, who pays, and what behaviour changes\n\n- Who decides: the declaration is made by a delegate of the Chief Executive Officer of the relevant customs authority (the instrument is signed by the delegate). Customs ultimately decides, at the point of import, whether a shipment qualifies.\n\n- Who pays: eligible importers pay lower duty (if Schedule 4 provides reduced/zero duty); the Commonwealth foregoes the corresponding customs revenue. Downstream consumers may indirectly benefit via lower prices.\n\n- Behaviour changes: importers may choose to import the listed plant or assemble kits to qualify for the concession; domestic suppliers may adjust pricing or seek offsetting measures; Customs will increase classification and verification activity where ambiguity exists.\n\nRelevant statutory references in the instrument\n\n- Made under section 269P, Customs Act 1901. Revocation can occur under sections 269SC or 269SD of the Customs Act. The concession referenced is an item in Part III of Schedule 4 to the Customs Tariff Act 1995.\n"},"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 of the type routinely made under the Customs Act 1901. It applies only to the specific goods described (water treatment plant equipment with all listed components) and does not expand beyond the original purpose of granting duty concessions for particular imported goods."},"complexity_factors":["Single table with only one entry covering specific goods","No defined terms section — relies on ordinary meaning of technical equipment names","Simple conditional structure: goods must comprise ALL listed components (no nested exceptions)","No cross-references to other legislation beyond the enabling Act and Tariff Act citations","Straightforward administrative instrument format with clear operative date and revocation mechanism","Technical but not legally complex — the complexity lies in the engineering specifications, not legal drafting"],"plain_english_summary":"This Tariff Concession Order lets specified complete water treatment plants — including clarifiers, reverse‑osmosis units, pumps, contactors, tanks, sludge handling gear, polyelectrolyte dosing/calibration equipment and a microsand conveyor — enter Australia at a reduced or zero customs duty.  \n\nIt affects importers, customs brokers and businesses in water/wastewater and industrial water processing by lowering import costs for advanced treatment infrastructure; it took effect 24 January 2005 and remains until revoked."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0501206","history":"/api/acts/tariff-concession-order-0501206/history","analysis":"/api/acts/tariff-concession-order-0501206/analysis","conflicts":"/api/acts/tariff-concession-order-0501206/conflicts","importantCases":"/api/acts/tariff-concession-order-0501206/important-cases","documents":"/api/acts/tariff-concession-order-0501206/documents"}}