{"id":"F2005L01490","name":"Tariff Concession Order 0503524","slug":"tariff-concession-order-0503524","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":35358,"registerId":"commonwealth-F2005L01490-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0503524","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 Glen Beatty 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 23, 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\n7323.93.00 DISPENSERS, SYPHON, WHIPPED CREAM 50\n\nOp. 23.03.05 \\- TC 0503524\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n|This is page 1 of 1 page(s) of the above Table. |\n\n| ..Glen Beatty................................. |\n\n|Dated JUNE 10, 2005 Delegate of the Chief Executive Officer |\n\n|\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_|","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The order is narrowly targeted to one imported product (whipped-cream siphon dispensers) and applies an existing tariff concession item. It does not broaden the regime or create new substantive powers beyond the standard tariff-concession mechanism; it therefore does not change or expand the original statutory scope."},"complexity_factors":["Very short instrument (one page, one table row)","Single specified tariff classification (7323.93.00) and one prescribed item number (50)","Minimal statutory cross-references: s.269P (enabling), ss.269SC/269SD (revocation), and Part III of Schedule 4 to the Customs Tariff Act 1995","No nested exceptions, conditions, or multiple temporal layers","Simple factual description rather than detailed operational rules"],"plain_english_summary":"**What this order does (mechanical effect)\n\n- This Tariff Concession Order (TCO 0503524) declares that a specific imported good — \"Dispensers, syphon, whipped cream\" (customs tariff classification 7323.93.00, prescribed item no. 50) — is a good to which an item in Part III of Schedule 4 to the Customs Tariff Act 1995 applies.  \n- Practically, that means the goods listed in Column 1 are eligible for the tariff concession identified in Column 2 of the Customs Tariff (so they attract whatever concessional tariff treatment is provided by the referenced item in Schedule 4 rather than the full ordinary tariff).  \n- The order took effect on 23 March 2005 and remains in force until it is revoked under the revocation provisions of the Customs Act (sections 269SC or 269SD) or until any date specified in Column 2.\n\nWho it affects\n\n- Importers and customs brokers who bring these specific whipped-cream siphon dispensers into Australia: they are the direct beneficiaries because the imported goods attract the concession rather than the standard tariff.  \n- Competing Australian manufacturers of the same or similar goods: they may be affected by a change in relative price competitiveness if the concession lowers the landed cost of imports.  \n- The Australian Government (through Treasury/Customs): potential loss of customs revenue compared with the ordinary tariff, and an administrative role to monitor, verify, and possibly revoke the concession.\n\nWhy it matters (stated purpose and practical trade-offs)\n\n- The order’s stated (mechanical) purpose is to apply a tariff concession to the named goods under the Customs Tariff Act framework (it does not set out policy reasons within the text).  \n- Who pays and who benefits: importers of the named dispensers pay less duty (benefit concentrated); the Commonwealth may collect less tariff revenue (cost diffuse).  \n- Behavioural effects and incentives: lower duty on the imported item reduces its landed cost, which can increase imports of that specific product, affect domestic producers’ competitiveness and influence procurement choices by businesses that use or resell the dispensers.  \n- Administrative and compliance effects: Customs must verify that imported goods match the description and tariff classification; importers must provide evidence supporting the use of the concession when claiming it.\n\nLegal mechanics and decision points\n\n- Legal authority: the declaration is made under section 269P of the Customs Act 1901 by a delegate of the Chief Executive Officer (the signature here is Glen Beatty).  \n- Revocation: the concession remains in force until revoked under sections 269SC or 269SD of the Customs Act.  \n- Classification: the order ties the description to the tariff heading 7323.93.00 and a prescribed item number (50), which is the legal hook that determines the concessional rate that applies.\n\nImplementation risks, costs and trade-offs (testing the stated effect)\n\n- Concentrated vs diffuse effects: the benefit is concentrated on importers and suppliers of that specific equipment (clear and narrow). The fiscal cost is spread across the budget (diffuse).  \n- Verification risk: Customs may have to resolve disputes about whether an imported item fits the description; misclassification or fraud risk creates enforcement costs.  \n- Market substitution: cheaper imports may displace local production or encourage stocking/importing by distributors.  \n- Revocation and regulatory uncertainty: because the concession can be revoked, importers face policy risk that may affect long-term sourcing or investment decisions.\n\nKey textual details (for reference)\n\n- Item: Dispensers, syphon, whipped cream — Tariff classification 7323.93.00; Prescribed Item No. 50.  \n- Operative date: 23 March 2005 (Op. 23.03.05 - TC 0503524).  \n- Made under: s.269P Customs Act 1901; revocation powers under ss.269SC and 269SD.  \n- Decision-maker recorded: Delegate of the Chief Executive Officer (signed Glen Beatty, dated 10 June 2005)."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow administrative order of the type routinely made under the Customs Act. It applies only to the specific goods described (whipped cream dispensers) and does not expand beyond the original statutory purpose of granting tariff concessions for particular imported products."},"complexity_factors":["Single product scope — only covers one specific item (whipped cream syphon dispensers)","Minimal conditional logic — no exceptions, qualifications, or operational restrictions beyond the standard revocation provisions","No defined terms section — relies entirely on external references (Customs Act 1901, Customs Tariff Act 1995)","Short length — 1 page, single table entry","Standard template format — follows predictable administrative structure common to thousands of similar orders"],"plain_english_summary":"This is a **Tariff Concession Order** — a legal instrument that gives a specific imported product a reduced or zero customs duty rate.\n\n**What it does:**\n- Grants a tariff concession (lower import tax) for **whipped cream syphon dispensers**\n- These goods are classified under customs code **7323.93.00** (metal kitchen/household articles)\n- The concession applies under **Item 50 of Part III of Schedule 4** to the Customs Tariff Act 1995 — this is the legal mechanism that allows duty-free or reduced-duty entry for certain goods\n\n**Who it affects:**\n- **Importers** bringing whipped cream dispensers into Australia\n- **Businesses** selling these products (cafes, catering suppliers, hospitality equipment retailers)\n- **Australian consumers** who ultimately benefit from lower prices on imported goods\n\n**Why it matters:**\nWithout this order, importers would pay standard customs duty on these metal dispensers. The concession makes it cheaper to import them, which typically means lower costs for Australian businesses and potentially cheaper prices for consumers. The order took effect on **23 March 2005** and remains in force until revoked or a specified end date is reached."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0503524","history":"/api/acts/tariff-concession-order-0503524/history","analysis":"/api/acts/tariff-concession-order-0503524/analysis","conflicts":"/api/acts/tariff-concession-order-0503524/conflicts","importantCases":"/api/acts/tariff-concession-order-0503524/important-cases","documents":"/api/acts/tariff-concession-order-0503524/documents"}}