{"id":"F2005L01259","name":"Tariff Concession Order 0503065","slug":"tariff-concession-order-0503065","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":34949,"registerId":"commonwealth-F2005L01259-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0503065","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 MARCH 11, 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\n8438.20.00 ICE CONFECTION LINES, comprising ANY of the following: 50\n\n(a) tray tunnel, having ANY of the following:\n\n(i) extruders;\n\n(ii) shapers;\n\n(iii) fillers;\n\n(iv) decorators;\n\n(v) hardeners;\n\n(vi) stick inserters;\n\n(vii) dispensers,\n\n(b) transferors AND/OR dippers;\n\n(c) flow wrapper\n\nOp. 11.03.05 \\- TC 0503065\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":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order is narrowly focused: it applies an existing tariff concession item to a specified class of machinery (ice confection lines). It does not broaden the instrument beyond that original, instrument-specific purpose: it simply specifies which goods qualify for the pre-existing concession. There is no evidence in the text that the Order materially changed the legislative scope or created a broader program beyond applying the Schedule 4 concessional item to these goods."},"complexity_factors":["Document is one page long and narrowly targeted (single goods description).","Single tariff classification code (8438.20.00) and one prescribed item number (50) referenced.","Three statutory cross-references: Customs Act s.269P (power to make the order), s.269SC/s.269SD (revocation), and Part III of Schedule 4 to the Customs Tariff Act 1995 (the concession applied).","Descriptive phrasing includes potentially broad language: \"comprising ANY of the following\" and \"AND/OR\" (expands scope and may create interpretive questions).","Limited conditional logic (effective date, continuing until revoked); no nested exceptions or multi-part tests.","No extensive defined-terms section or multiple subsections to cross-check."],"plain_english_summary":"This Tariff Concession Order makes certain \"ice confection lines\" (per HS 8438.20.00 and the listed components) eligible for a pre‑existing concessional tariff in Schedule 4, reducing import duty on qualifying ice‑cream production machinery.  \n\nIt affects importers and Australian ice‑cream manufacturers (lowering capital costs), domestic producers of similar machinery (reducing protective advantage), and Commonwealth tariff revenue and Customs administration (changes in revenue and classification/enforcement activity)."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession instrument. It has not expanded beyond its original purpose of granting concessional treatment to specific ice confectionery manufacturing equipment. The scope matches exactly what the title and table describe."},"complexity_factors":["Single, specific concession covering one narrow category of goods (ice confectionery production lines)","Only 7 defined components listed in the goods description","No cross-references to other legislation beyond the standard empowering provisions (Customs Act 1901, Customs Tariff Act 1995)","Simple two-column table format with straightforward effective date mechanism","No conditional logic, exceptions, or sunset clauses beyond standard revocation provisions","One page total length"],"plain_english_summary":"This is a **Tariff Concession Order** — a type of official decision that gives certain imported goods a reduced or zero customs duty (tariff) rate.\n\n**What it does:**\n- Allows specific **ice cream and frozen dessert manufacturing equipment** to be imported into Australia at a concessional (lower) tariff rate.\n- The equipment covered includes industrial machines for making ice confectionery (ice cream, ice blocks, frozen treats), such as:\n  - **Tray tunnels** with various components (extruders, moulds, filling machines, decorating equipment, hardening tunnels, stick inserters, and dispensers)\n  - **Transfer and dipping machines**\n  - **Flow wrappers** (packaging machines)\n\n**Who it affects:**\n- **Australian food manufacturers** who import specialised ice confectionery production lines\n- **Importers and customs brokers** handling this equipment\n\n**Why it matters:**\n- Reduces the cost of importing expensive manufacturing equipment, making Australian ice cream producers more competitive\n- Encourages investment in modern production technology\n- The concession took effect on **11 March 2005** and remains in force until revoked or replaced\n\n**The legal basis:**\n- Made under the *Customs Act 1901* (specifically section 269P), which allows the government to grant tariff concessions when no equivalent goods are made in Australia"},"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-0503065","history":"/api/acts/tariff-concession-order-0503065/history","analysis":"/api/acts/tariff-concession-order-0503065/analysis","conflicts":"/api/acts/tariff-concession-order-0503065/conflicts","importantCases":"/api/acts/tariff-concession-order-0503065/important-cases","documents":"/api/acts/tariff-concession-order-0503065/documents"}}