{"id":"F2005L00966","name":"Tariff Concession Order 0501410","slug":"tariff-concession-order-0501410","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":34443,"registerId":"commonwealth-F2005L00966-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0501410","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 4, 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\n5516.12.00 FABRIC, acetate, dyed taffeta 50\n\nOp. 04.02.05 \\- TC 0501410\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n|This is page 1 of 1 page(s) of the above Table. |\n\n| ..Rod Wise.................................... |\n\n|Dated APRIL 22, 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 Order does not expand the instrument type's original purpose. It performs the standard function of a Tariff Concession Order by linking a single imported good to a Schedule 4 tariff item (granting concessionary treatment). There is no material growth beyond that narrow, product-specific purpose evident in this document."},"complexity_factors":["Single-page instrument with one Table entry (one good only).","Direct cross-references to three provisions: Customs Act 1901 s.269P (power to make TCO), s.269SC/269SD (revocation), and Part III of Schedule 4 to the Customs Tariff Act 1995 (which supplies the tariff treatment).","Minimal conditional logic — operation from a stated date until administrative revocation.","Short, unqualified goods description (\"FABRIC, acetate, dyed taffeta\") that may create interpretive ambiguity but does not add structural legal complexity.","A numeric entry '5516.12.00' (tariff classification) and '50' (prescribed item number) require cross-reference to tariff schedules and possibly explanatory notes for full effect."],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This is a Tariff Concession Order (TCO). It declares that a specific imported good — described in the Table as \"FABRIC, acetate, dyed taffeta\" — is a good to which an item in Part III of Schedule 4 of the Customs Tariff Act 1995 applies. In practical terms, that means the fabric identified in Column 1 is eligible for whatever tariff treatment (usually a reduced or zero customs duty) is set out for the named item in Schedule 4.\n- The Order takes effect from 4 February 2005 and continues until revoked under the cited provisions of the Customs Act 1901 (sections 269SC or 269SD) or until any date specified in Column 2 of the Table.\n- The Order was made by a delegate of the CEO under section 269P of the Customs Act 1901 (the power that allows the executive to make TCOs). The Table ties the physical description of the goods to a customs tariff classification code (5516.12.00) and a prescribed item identifier shown as \"50\".\n\n**Who this affects**\n\n- Importers of the named fabric: they are the primary beneficiaries because they may be charged the tariff rate (or concession) that Schedule 4 specifies instead of the normal tariff.\n- Customs administration: must accept and apply the concession when the imported goods match the description and classification.\n- Competing domestic producers or alternative suppliers: they are indirectly affected because a lowered tariff on imports can change price and competitive dynamics.\n- The Commonwealth budget: the concession reduces customs revenue to the extent imports covered by the Order occur.\n\n**Why it matters (official purpose and practical effects)**\n\n- Officially, TCOs are used to grant concessionary tariff treatment to particular imported inputs or goods. The implied purpose here is to allow the specified acetate dyed taffeta to enter under the Schedule 4 item (and its tariff terms) from 4 February 2005.\n- Economically, the immediate effect is to lower the landed cost of that fabric for importers (to the extent the Schedule 4 item gives a lower duty). That can encourage importation of this fabric, change sourcing or input choices for manufacturers and retailers using that fabric, and reduce customs revenue.\n\n**Compliance, discretion and risks**\n\n- The concession applies only while the goods match the description and tariff classification provided. Importers must correctly classify and describe shipments for Customs to apply the concession (risk of disputes over whether a shipment is the same good).\n- The Order can be revoked administratively under sections 269SC or 269SD of the Customs Act 1901, so the concession is not permanent and may be withdrawn if conditions change.\n- Administrative discretion rests with the Chief Executive Officer’s delegate who issued this Order (section 269P). That decision is limited in scope to the product description given in the Table and the attachment to the specified Schedule 4 item.\n\n**Costs, incentives and trade-offs (brief testing of the claim that it supports imports/use of the good)**\n\n- Who pays: the Commonwealth forgoes customs revenue on imports covered by the Order; importers pay lower duties; competing domestic producers may face sharper price competition.\n- Behavioural incentive: importers are incentivised to source the specified fabric class from overseas (or declare imports under this concession) rather than source domestic alternatives or other imported grades not captured by the Order.\n- Administrative cost and compliance burden: Customs must monitor and decide whether particular consignments fall within the Order; importers must maintain records and correctly apply classification codes.\n- Implementation risk: Narrow or imprecise product descriptions can produce disputes about scope (for example, whether a particular acetate fabric qualifies as the described \"dyed taffeta\"); such ambiguity creates compliance and enforcement costs.\n\n**How to read the Table entry**\n\n- Column 1: the goods description — \"FABRIC, acetate, dyed taffeta\".\n- Column 2: the tariff classification code (5516.12.00) and a prescribed item number shown as \"50\" (this links the goods to the specific Schedule 4 item which sets the concessionary treatment).\n- Effective operation date: Op. 04.02.05 (taken to mean the concession operates from 4 February 2005).\n\n**Bottom line**: This is a narrowly targeted administrative order that makes one described imported fabric eligible for the tariff treatment specified in Part III of Schedule 4 of the Customs Tariff Act 1995 from 4 February 2005 until revoked. It changes importers' costs for that specific fabric, has a detectable but limited budgetary effect, and can be revoked administratively if required (see s.269SC/269SD of the Customs Act 1901)."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a specific tariff concession. It has not expanded beyond its original purpose of granting a duty exemption for a single classified good."},"complexity_factors":["Single, specific product description (acetate dyed taffeta fabric)","Only one operative provision with straightforward cross-reference to Customs Tariff Act 1995","No defined terms section — relies on existing statutory definitions","Simple two-column table format with minimal conditional language","No nested exceptions or procedural requirements beyond standard revocation provisions (sections 269SC/269SD referenced but not reproduced)","Document is 1 page with highly standardised, repetitive administrative format"],"plain_english_summary":"This is a **Tariff Concession Order** — essentially a tax break on specific imported goods.\n\n**What it does:**\n- Allows certain fabric (acetate dyed taffeta, classified under tariff code 5516.12.00) to be imported into Australia **without paying the usual customs duty** (or at a reduced rate).\n- This applies under **Item 50 of Part III of Schedule 4** to the Customs Tariff Act 1995 — a provision that grants duty concessions when no equivalent goods are made in Australia.\n\n**Who it affects:**\n- **Importers** of this specific fabric (acetate taffeta) — they save money on import duties.\n- **Australian textile manufacturers** — the concession is only granted when the government is satisfied that no one in Australia makes this exact product competitively.\n- **Businesses using this fabric** — clothing manufacturers, interior designers, etc., may benefit from lower material costs.\n\n**Why it matters:**\nTariff concessions keep Australian businesses competitive by reducing input costs for goods that aren't produced locally. This particular order took effect on **4 February 2005** and remains in force until revoked or replaced. It was issued by a delegate of the Australian Customs Service (now the Australian Border Force) under powers in the **Customs Act 1901**."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0501410","history":"/api/acts/tariff-concession-order-0501410/history","analysis":"/api/acts/tariff-concession-order-0501410/analysis","conflicts":"/api/acts/tariff-concession-order-0501410/conflicts","importantCases":"/api/acts/tariff-concession-order-0501410/important-cases","documents":"/api/acts/tariff-concession-order-0501410/documents"}}