{"id":"F2005L02642","name":"Tariff Concession Order 0504376","slug":"tariff-concession-order-0504376","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":37450,"registerId":"commonwealth-F2005L02642-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0504376","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Michael Perry, a delegate of the Chief Executive Officer 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 Tariff Act 1995 specified in Column 2 of THE TABLE applies. This Order shall have effect from 13.04.05 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2. |\n| ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTHE TABLE\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item NumberLast date of effect |\n| ----------------------------------------------------------------------- | ------------------------------------------------- |\n\n| 8422.30.90 | FILLERS AND CLOSERS, PREFORMED FLAT BAGSOp. 13.04.05 - TC 0504376 | 50  |\n| ---------- | ----------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 09 September 2005 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument is narrowly focused: it applies an existing tariff concession item to a single tariff classification. It does not broaden the legislation’s subject matter beyond that technical purpose. There is no indication in the text that the Order expands scope beyond the original intent of a TCO (granting tariff treatment to specified imported goods)."},"complexity_factors":["Single-item order covering one tariff classification (8422.30.90).","Short text with a single cross-reference to Part III, Schedule 4, Item 50 of the Customs Tariff Act 1995.","References to three provisions of the Customs Act 1901 (s.269P, s.269SC, s.269SD) but no nested conditions or multiple exceptions.","No multiple defined terms or complex conditional logic in the instrument itself.","Clear effective date and open-ended duration (until revoked) — simple temporal rule."],"plain_english_summary":"**What this instrument does (mechanically)\n\n- This Tariff Concession Order (TCO) officially treats the specified goods — described as \"FILLERS AND CLOSERS, PREFORMED FLAT BAGS\" classified under tariff heading 8422.30.90 — as goods to which Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies.  In short: the delegate has declared that these imported goods qualify for the tariff treatment set out in that Schedule item.\n- The Order took effect on 13 April 2005 and remains in force until it is revoked under the Customs Act (sections 269SC or 269SD) or until any date specified in the Table (none is specified other than the commencement date).\n\nWho it affects\n\n- Importers and buyers of the listed product (fillers and closers for preformed flat bags).\n- Suppliers, freight agents and customs brokers who classify and clear these imports.\n- The Australian Government (customs revenue may be reduced if the Schedule item reduces or removes duty).\n\nWhy it matters\n\n- The practical effect is to change the customs duty treatment for a narrowly defined set of imported goods. That can lower the cost of bringing those inputs into Australia, affecting import prices, supply choices and downstream manufacturing costs.\n\nStated purpose and practical trade-offs\n\n- The instrument’s stated legal effect is limited and technical: to apply a particular tariff concession item (Item 50, Part III, Schedule 4) to a single tariff classification (8422.30.90). That is the operative claim of the Order (issued under s.269P of the Customs Act 1901).\n- Costs and incentives: the direct beneficiaries are the importers and any domestic businesses that use these imported components (concentrated benefits). The fiscal cost (foregone customs revenue) is spread across the budget (diffuse cost). If the concession lowers import prices, importers may substitute toward the concessioned product and away from domestic suppliers or alternative inputs.\n- Implementation and compliance: importers and brokers must correctly classify goods as 8422.30.90 and rely on the TCO (TC 0504376) when lodging customs documents. The relevant administrative actors (the Commissioner/CEO’s delegates) retain the ability to revoke the concession under ss.269SC/269SD, which is a source of regulatory uncertainty for long-term planning.\n- Market effects: by lowering the customs cost on a specific input, the Order can change relative input prices and therefore competitiveness in the downstream markets that use these fillers/closers. It does not directly regulate domestic businesses but affects their input costs.\n\nOperational details you might need to know\n\n- Legal authority: issued under s.269P of the Customs Act 1901; revocation is governed by ss.269SC or 269SD.\n- Identification: the TCO identifier is TC 0504376 and it lists tariff classification 8422.30.90 with the product description.\n\nBrief note on risks and unintended effects (mechanisms, not judgement)\n\n- Concentrated benefit: a small group of importers gains a tariff advantage; that can create incentives to lobby for extensions or similar concessions for related goods.\n- Revenue and substitution: the concession reduces customs receipts for those goods and may encourage import substitution in favour of the concessioned product, with potential effects for local manufacturers.\n- Administrative risk: revocation power and the need for precise classification create compliance and planning risks for businesses relying on the concession."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a single tariff concession for specific packaging machinery. It represents the original and continuing purpose of Tariff Concession Orders — to grant duty exemptions for particular goods when local manufacturers cannot meet demand. No scope creep is evident."},"complexity_factors":["Very short document — only 1 page with minimal operative text","Only 1 defined term implicitly referenced (the Schedule 4 item number)","No nested conditions or exceptions within the order itself","Simple tabular format with only 2 columns of substantive content","Cross-references exist but are standard and minimal (sections 269P, 269SC, 269SD of Customs Act 1901; Part III of Schedule 4 to Customs Tariff Act 1995)","Single goods description with clear tariff classification"],"plain_english_summary":"This Tariff Concession Order reduces or removes import duty on automatic fillers and closers for preformed flat bags (customs code 8422.30.90), lowering the cost of importing that packaging machinery. \n\nIt affects Australian importers—food, packaging and agricultural processors—and their competitors by making overseas equipment cheaper. The concession took effect 13 April 2005 and was made under the Customs Act 1901."},"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-0504376","history":"/api/acts/tariff-concession-order-0504376/history","analysis":"/api/acts/tariff-concession-order-0504376/analysis","conflicts":"/api/acts/tariff-concession-order-0504376/conflicts","importantCases":"/api/acts/tariff-concession-order-0504376/important-cases","documents":"/api/acts/tariff-concession-order-0504376/documents"}}