{"id":"F2005L01027","name":"Tariff Concession Order 0501454","slug":"tariff-concession-order-0501454","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":34547,"registerId":"commonwealth-F2005L01027-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0501454","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 7, 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\n3926.40.00 FIGURES, ornamental, pvc 50\n\nOp. 07.02.05 \\- TC 0501454\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n|This is page 1 of 1 page(s) of the above Table. |\n\n| ..Rod Wise.................................... |\n\n|Dated APRIL 29, 2005 Delegate of the Chief Executive Officer |\n\n|\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_|","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument is narrowly targeted: it applies an existing tariff concession schedule item to a specified product (ornamental PVC figures). It does not broaden the Act's general scope or add new regulatory regimes. The Order does not materially change the original purpose of tariff concession instruments (to allow reduced tariff treatment for specified imported goods); it simply applies that established mechanism to one product description."},"complexity_factors":["Single-page, single-item order","One tariff classification referenced: 3926.40.00","One Prescribed Item number: 50","Simple statutory cross-references only (s.269P, s.269SC, s.269SD of the Customs Act 1901 and Part III of Schedule 4 to the Customs Tariff Act 1995)","No nested exceptions or conditional schedules within the Order itself"],"plain_english_summary":"**What this instrument does (mechanics)\n\n- This Tariff Concession Order (TCO) declares that a narrowly described product — \"FIGURES, ornamental, pvc\" classified at tariff heading 3926.40.00 with Prescribed Item No. 50 — is a good to which the concession item in Part III of Schedule 4 to the Customs Tariff Act 1995 applies.  In practical terms, that means the tariff treatment set out in that Schedule item (usually a reduced or zero rate of customs duty) applies to imports of that exact product while the Order remains in force.  The Order is effective from 7 February 2005 and continues until it is revoked under the specified provisions of the Customs Act 1901.\n\n**Who it affects\n\n- Importers who bring into Australia ornamental PVC figures that match the description and the prescribed item specification.  Those importers are the direct beneficiaries because they pay the lower tariff rate set by the Schedule item instead of the standard tariff for the heading.\n- Competing Australian manufacturers or domestic suppliers of similar goods, who may face increased import competition and downward pressure on prices.\n- The Australian Government (customs revenue): applying the concession reduces customs duty receipts for these goods while it is in force.\n- Customs officers and compliance staff: they must apply the TCO when classifying and assessing imports and verify that imported goods meet the description/prescribed item requirements.\n\n**Why it matters (policy and economic effects)\n\n- The immediate effect is to lower the customs duty payable on the specified PVC ornamental figures (see operative relation to Part III of Schedule 4). Lower import tariffs typically reduce landed costs for importers and can reduce retail prices, change sourcing decisions, and increase import volumes for the covered product.\n- The benefits are concentrated (importers and possibly retailers selling these figures); the fiscal cost (lost tariff revenue) is diffuse. Domestic producers of similar goods face stronger import competition, which may prompt price responses, product substitution, or changes in production.\n- Implementation hinges on precise product description and the \"Prescribed Item\" conditions. Importers must ensure imports match the description (including the Prescribed Item No. 50 specification) to receive the concession; customs must enforce that matching. If product descriptions are broad or poorly specified, there is a risk of coverage of unintended variants.\n- The Order was made under section 269P of the Customs Act 1901 by a delegate of the Chief Executive Officer and can be revoked under sections 269SC or 269SD of that Act. That creates administrative discretion: concessions can be withdrawn (revoked) if circumstances change or on compliance/enforcement grounds.\n\n**Trade-offs, compliance and risk factors\n\n- Trade-off: lower prices for importers/consumers versus lower customs revenue and potential pressure on local suppliers.\n- Compliance costs: importers must document that goods match the TCO description; customs must inspect/classify accordingly. Misclassification or disputes over whether an import meets the Prescribed Item conditions can generate administrative or legal costs.\n- Risk of substitution and scope creep: if the description is not tightly limited, importers could route different PVC goods through this concession. Repeated or numerous TCOs targeted at specific products can create opportunities for firms to seek ad hoc tariff relief (administrative lobbying).\n\n**Key legal references in the instrument\n\n- Made under section 269P of the Customs Act 1901; revocation powers under sections 269SC and 269SD of that Act.\n- Operative effect: applies the item in Part III of Schedule 4 to the Customs Tariff Act 1995 to the goods described in Column 1 (the PVC ornamental figures).\n\n(End of summary.)"},"kimi_summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is a standard, narrow administrative determination granting duty relief for a specific product category. It represents exactly the type of targeted tariff concession the legislation was designed to create, with no expansion beyond the original statutory purpose."},"complexity_factors":["Single-page administrative instrument with no defined terms section","No cross-references to other legislation beyond basic enabling provisions (Customs Act 1901, Customs Tariff Act 1995)","Simple tabular format: one product description, one tariff classification, one effective date","No conditional logic, exceptions, or procedural requirements","Standard template language used for thousands of similar orders"],"plain_english_summary":"This document is a **Tariff Concession Order** — essentially a tax break on specific imported goods.\n\n**What it does:**\n- Allows certain PVC ornamental figures to be imported into Australia **without paying customs duty** (or at a reduced rate)\n- The goods are classified under tariff code **3926.40.00** (plastic ornamental articles)\n\n**Who it affects:**\n- **Importers** bringing in PVC ornamental figures\n- **Australian businesses** that use these figures (they save money on imported inputs)\n- **Domestic manufacturers** of similar products (who now face cheaper competition from imports)\n\n**Why it matters:**\nTariff concessions are designed to help Australian businesses access cheaper materials or products that aren't made locally, or aren't made in sufficient quantities. In this case, someone successfully argued that PVC ornamental figures either aren't produced in Australia, or local production can't meet demand — so imports should get a duty break.\n\nThe order took effect on **7 February 2005** and continues until revoked or replaced."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0501454","history":"/api/acts/tariff-concession-order-0501454/history","analysis":"/api/acts/tariff-concession-order-0501454/analysis","conflicts":"/api/acts/tariff-concession-order-0501454/conflicts","importantCases":"/api/acts/tariff-concession-order-0501454/important-cases","documents":"/api/acts/tariff-concession-order-0501454/documents"}}