{"id":"F2005L00944","name":"Tariff Concession Order 0501409","slug":"tariff-concession-order-0501409","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":34405,"registerId":"commonwealth-F2005L00944-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0501409","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 FEBRUARY 3, 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\n8425.42.00 SETS, JACK, comprising a trolley jack and/or bottle jack, and ANY of 50\n\nthe following:\n\n(a) axle stands;\n\n(b) wheel chocks;\n\n(c) mechanics creeper trolley\n\nOp. 03.02.05 \\- TC 0501409\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n|This is page 1 of 1 page(s) of the above Table. |\n\n| ..Rod Wise.................................... |\n\n|Dated APRIL 18, 2005 Delegate of the Chief Executive Officer |\n\n|\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_|","sortOrder":0}],"analysis":{"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. It applies only to the specific goods described (jack sets with specified accessories) and does not appear to have expanded beyond its original purpose of granting a duty concession for these particular automotive tools."},"complexity_factors":["Single, specific product category (jack sets with accessories)","No defined terms section — all descriptions are plain English","No cross-references to other legislation beyond the enabling Act and Tariff Act","Simple two-column table format with straightforward conditions","No nested exceptions or conditional logic — the goods either match the description or they don't","Only 1 page in length"],"plain_english_summary":"This is a **Tariff Concession Order** — essentially a tax break on specific imported goods.\n\n**What it does:**\nIt allows certain car maintenance equipment to be imported into Australia **without paying customs duty** (or at a reduced rate). Specifically, it covers **jack sets** that include a trolley jack and/or bottle jack, plus any of the following accessories: axle stands, wheel chocks, or a mechanics creeper trolley.\n\n**Who it affects:**\n- **Importers and retailers** of automotive tools and equipment\n- **Mechanics and vehicle owners** who buy these tools (because the duty exemption should lower prices)\n- **Australian Customs** officials who process these imports\n\n**Why it matters:**\nWithout this order, importers would pay duty (a tax) on these jack sets when bringing them into Australia. The concession makes it cheaper to import these specific tools, which presumably helps Australian businesses compete or keeps consumer prices down. The order took effect on **3 February 2005** and remains active until it's formally cancelled or replaced.\n\n**The technical bits explained:**\n- **Section 269P of the Customs Act 1901**: The law that lets the government create these duty exemptions\n- **Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995**: The specific tariff exemption category this equipment falls under\n- **Customs Tariff Classification 8425.42.00**: The international code used to categorise these goods (hydraulic jacks and hoists)"},"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 a narrowly targeted tariff concession for a specific category of imported goods (jack sets). It does not broaden the legislation's purpose beyond the routine use of Tariff Concession Orders (i.e. to apply Schedule 4 treatment to particular imports). There is no indication in the text that it expands or changes the original statutory scheme or the typical scope of TCOs."},"complexity_factors":["Single-page Order with one Table entry","One tariff classification referenced: 8425.42.00","Minimal defined terms in the instrument itself (relies on established Acts)","Cross-references only to: Customs Act 1901 (ss 269P, 269SC, 269SD) and Part III of Schedule 4 of the Customs Tariff Act 1995","No nested exceptions or conditional sub-parts beyond 'in force until revoked' wording","Short, plain descriptive specification of goods with three listed accessory items"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This Tariff Concession Order (TCO 0501409) declares that a specific group of imported goods — described in Column 1 of the Table — are \"goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of the Table applies.\" In plain terms, it gives those goods the tariff treatment set out in the named Schedule item (i.e. the concession or rate provided by that Schedule entry).\n- The declaration is made under section 269P of the Customs Act 1901 and takes effect from 3 February 2005. The Order continues until revoked under sections 269SC or 269SD of the Customs Act (or until any date specified in Column 2 if one had been). The document was signed by a delegate of the Chief Executive Officer.\n\n**Which goods are covered**\n\n- The covered goods (Column 1) are: \"SETS, JACK, comprising a trolley jack and/or bottle jack, and ANY of the following: (a) axle stands; (b) wheel chocks; (c) mechanics creeper trolley.\"\n- Customs Tariff classification shown: 8425.42.00. The operation code given is TC 0501409.\n\n**Who this affects**\n\n- Importers/distributors of the described jack sets: they receive the tariff treatment (concession) specified by the referenced Schedule item, which lowers the customs duty cost on those imported goods compared with the default tariff.\n- Domestic manufacturers and sellers of similar products: they may face stronger competition from imported sets if the concession reduces import prices.\n- The Australian Government / customs revenue: the concession reduces tariff revenue relative to applying the normal tariff item.\n- Customs administration: responsible for checking that imported goods match the description and applying the concession correctly; has the power to revoke the concession later.\n\n**Why it matters (practical effects and behavioural incentives)**\n\n- Price/incentive effects: by applying a concessionary tariff treatment to these assembled sets, the Order lowers the landed cost for importers who bring in the specified combinations. That can encourage importers to bring goods as the described set rather than as separate items or to source overseas suppliers who supply the bundled set.\n- Substitution and packaging incentives: importers may repackage or describe goods to fit the concession description (for example bundling an axle stand or wheel chocks with a trolley jack) to obtain the concession. Customs must verify that the imported package matches the description and tariff classification.\n- Fiscal cost: the concession forgoes some customs revenue; that is a direct fiscal cost to the Commonwealth while the concession remains in force.\n- Market effects: benefit is concentrated (importers or suppliers of the specified sets), while the cost (lost tariff revenue) is diffuse across the budget. Domestic manufacturers of jacks or accessories may be competitively affected if they compete with the imported sets.\n\n**Administrative and legal mechanics to note**\n\n- Legal basis: section 269P (delegate can declare goods to which a Schedule item applies); revocation powers under sections 269SC/269SD.\n- Duration: the Order is open-ended (from 3 February 2005) and remains in force until revoked; no automatic expiry date is shown in Column 2.\n- Compliance risk and implementation: customs administration must apply classification 8425.42.00 correctly and police misdescription or artificial bundling designed to secure the concession. There is an implementation burden on both importers (to document their claims) and customs (to audit and enforce).\n\n**Stated purpose versus costs, trade-offs and risks**\n\n- The Order itself does not state a policy justification; a typical reason for such concessions is to reduce the cost of importing specific goods (e.g. to support downstream businesses or lower consumer prices). That claimed benefit must be weighed against the concrete costs: foregone tariff revenue, potential competitive pressure on domestic producers, and administrative enforcement costs.\n- Incentives created: importers gain from lower duty and may change product design/packaging to qualify; customs bears the enforcement cost. There is some risk of strategic behaviour (bundling or misclassification) unless customs enforces the descriptive boundaries tightly.\n\n**Key references inside the instrument**\n\n- Section 269P, Customs Act 1901 — power used to make the declaration.\n- Part III of Schedule 4 to the Customs Tariff Act 1995 — the Schedule item whose treatment is applied to the goods.\n- Sections 269SC and 269SD, Customs Act 1901 — revocation mechanisms.\n\n**Bottom line**\n\nThis one‑page Order gives a tariff concession to imported \"sets, jack\" (a trolley or bottle jack plus one or more listed accessories) by treating them as goods subject to the relevant item in Part III of Schedule 4 of the Customs Tariff Act 1995. The immediate effects are lower customs duty for importers of those sets, possible competitive impacts on domestic suppliers of similar goods, and reduced customs revenue while the concession remains in force. Customs must ensure correct classification and guard against attempts to exploit the concession by repackaging or misdescription."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0501409","history":"/api/acts/tariff-concession-order-0501409/history","analysis":"/api/acts/tariff-concession-order-0501409/analysis","conflicts":"/api/acts/tariff-concession-order-0501409/conflicts","importantCases":"/api/acts/tariff-concession-order-0501409/important-cases","documents":"/api/acts/tariff-concession-order-0501409/documents"}}