{"id":"F2005L01252","name":"Tariff Concession Order 0502567","slug":"tariff-concession-order-0502567","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":34931,"registerId":"commonwealth-F2005L01252-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0502567","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 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\n4504.10.00 CORK TILES AND/OR SHEETS, agglomerated 50\n\nOp. 24.02.05 \\- TC 0502567\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n|This is page 1 of 1 page(s) of the above Table. |\n\n| ..Rod Wise.................................... |\n\n|Dated MAY 20, 2005 Delegate of the Chief Executive Officer |\n\n|\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_|","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a tariff concession for a specific product. It has not expanded beyond its original purpose of granting duty relief for agglomerated cork tiles and sheets."},"complexity_factors":["Single product category covered (cork tiles/sheets)","No defined terms section","No cross-references to other legislation beyond basic enabling provisions","Simple two-column table format","No conditional logic or exceptions","One-page document with straightforward operative clause","Standard template language used for all TCOs"],"plain_english_summary":"**What this is:** A Tariff Concession Order (TCO) is a type of Australian government decision that reduces or eliminates import duties (taxes) on specific goods brought into Australia.\n\n**What this specific order does:**\n- **Applies to:** Agglomerated cork tiles and/or sheets (basically, cork flooring or wall covering materials made from compressed cork particles)\n- **Tariff classification:** 4504.10.00 (this is the customs code used to identify the product)\n- **Benefit:** These goods get concessional (reduced or zero) import duty under **Item 50** of Part III of Schedule 4 to the Customs Tariff Act 1995\n- **When it started:** February 24, 2005\n- **How long it lasts:** Until it's officially cancelled (revoked) or a specific end date is set\n\n**Who it affects:**\n- **Importers** bringing cork tiles/sheets into Australia (they pay less tax)\n- **Australian businesses** that use these materials (potentially lower costs)\n- **Domestic cork manufacturers** (who may face more competition from cheaper imports)\n\n**Why it matters:** This makes imported cork products cheaper, which can help construction and renovation businesses reduce material costs. However, it also means local cork producers must compete with imports that don't pay the usual import taxes."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order is narrowly targeted to a single product classification (agglomerated cork tiles/sheets) and mechanically assigns that product to an existing item in Schedule 4, Part III. It does not broaden the legislative scheme or add new categories of goods beyond that single concessionary mapping, so it has not changed the scope of the underlying tariff framework beyond its original, specific purpose."},"complexity_factors":["Single-page instrument with one table entry","One tariff classification listed (4504.10.00)","One Prescribed Item number referenced (Item No. 50 in Schedule 4, Part III)","Few cross-references: relies mainly on s269P and revocation provisions s269SC/s269SD of the Customs Act","No nested conditions, exceptions, or multiple defined terms in the instrument itself","Effective date specified (24 Feb 2005) and open-ended duration until revocation"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This Tariff Concession Order (TCO 0502567) names a specific imported product — “cork tiles and/or sheets, agglomerated” — and declares that those goods are to be treated as the goods covered by a particular item in Part III of Schedule 4 to the Customs Tariff Act 1995 (the Table records the Prescribed Item No. 50 and the tariff classification 4504.10.00).\n- The legal authority for the declaration is section 269P of the Customs Act 1901. The Order took effect on 24 February 2005 and remains in force until it is revoked under sections 269SC or 269SD of the Customs Act, or until any other date specified in Column 2 (none other is specified here).\n- In practical terms the Order alters which tariff item applies at import time for the listed goods. If the stated Schedule 4 Part III item carries a concessional (lower) tariff rate or a zero rate, importers of the listed cork products will pay that concessional rate rather than the standard rate that would otherwise apply.\n\n**Who this affects**\n\n- Importers of agglomerated cork tiles and sheets: their duty liability at customs depends on the tariff item named by this Order.\n- Customs administration: officers apply the prescribed Schedule 4 Part III item (Prescribed Item No. 50) instead of the default tariff treatment when clearing these goods.\n- Competing domestic producers or alternative suppliers: they may face changed price competition if the concession reduces import costs.\n- The Australian Government/taxpayers: if the prescribed item lowers duty, customs revenue from these importations may fall while the Order is in force.\n\n**Why it matters (mechanism and likely incentives/costs)**n\n- The instrument’s stated legal effect is narrowly mechanical: it maps a specific imported product to a specified concessional tariff item (Schedule 4, Part III, Prescribed Item No. 50) (see Table, Column 2). The Order itself does not state the numerical tariff rate, but by linking the goods to a Schedule 4 item it changes the duty that importers pay at the border.\n- Who pays and who benefits: importers of the listed cork products benefit directly if the prescribed item is concessional; the government collects less duty on those imports while the Order is in force. That is a concentrated benefit to importers and a potentially diffuse revenue cost to the government.\n- Behavioural effects and trade-offs: a lower tariff (if the Schedule 4 item is concessional) reduces the landed cost of imported cork tiles, encouraging importation and possibly substituting imports for locally produced substitutes. That changes competitive dynamics for domestic producers of similar goods.\n- Compliance and implementation: importers must ensure correct classification (4504.10.00) and reliance on the TCO; customs officers must apply the Schedule 4 item. The usual risks apply — classification errors, audits, and possible revocation of the concession on administrative or policy grounds (sections 269SC/269SD).\n\n**Procedural points (who decides and how long it lasts)**\n\n- The Order was made by a delegate of the Chief Executive Officer (signed by Rod Wise) under s269P of the Customs Act 1901. The delegate’s action fixes the tariff treatment for the specified goods until revoked under the Act.\n\n**Source-linked caveats**\n\n- The Order describes which tariff item applies but does not itself state the numerical tariff rate; to know the precise duty payable you must read Part III of Schedule 4 to the Customs Tariff Act 1995 for Prescribed Item No. 50.\n- The Order does not contain an explicit policy rationale in the text provided; the mechanical effect (linking goods to a Schedule 4 concessional item) is what determines economic impact.\n\n(References in the instrument: s269P, s269SC and s269SD of the Customs Act 1901; Schedule 4, Part III of the Customs Tariff Act 1995; Table entry 4504.10.00; Prescribed Item No. 50.)"},"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-0502567","history":"/api/acts/tariff-concession-order-0502567/history","analysis":"/api/acts/tariff-concession-order-0502567/analysis","conflicts":"/api/acts/tariff-concession-order-0502567/conflicts","importantCases":"/api/acts/tariff-concession-order-0502567/important-cases","documents":"/api/acts/tariff-concession-order-0502567/documents"}}