{"id":"F2005L02792","name":"Tariff Concession Order 0504697","slug":"tariff-concession-order-0504697","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":37695,"registerId":"commonwealth-F2005L02792-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0504697","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 26.04.05 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| 8419.50.90 | HEAT EXCHANGERS, finned, multi-stream, brazed aluminium plated,gas to gas serviceOp. 26.04.05 - TC 0504697 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table....Michael Perry.......................Dated 16 September 2005 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a single tariff concession. It has not expanded beyond its original purpose of granting duty-free status to specific heat exchangers."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicit (the tariff classification 8419.50.90)","No cross-references to other legislation beyond naming the empowering Act (Customs Act 1901) and Tariff Act","Simple tabular format with only 2 columns","No conditional logic or exceptions — straightforward declaration","Standard bureaucratic template language"],"plain_english_summary":"This Tariff Concession Order allows certain finned, multi‑stream, brazed aluminium plated gas‑to‑gas heat exchangers (tariff code 8419.50.90) to be imported into Australia free of customs duty. It benefits importers and users by lowering equipment costs, may increase competition for local manufacturers, and signals insufficient domestic supply or a policy choice not to protect local producers. Effective 26 April 2005."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This TCO is consistent with the standard form and purpose of tariff concession orders: it applies an existing Schedule 4 concession item to a narrowly described imported product. It does not broaden the legislation's scope beyond that original purpose; it simply connects a particular commodity to an existing tariff concession (item 50)."},"complexity_factors":["Single-item instrument covering one tariff classification (8419.50.90)","Direct cross-reference to one Schedule 4 item (Part III, item 50)","Few statutory cross-references (s269P, s269SC, s269SD of the Customs Act 1901)","No defined terms or nested exceptions in the instrument itself","Short descriptive specification (product description fits a single tariff subheading)"],"plain_english_summary":"**What this instrument does (mechanically)\n\n- This Tariff Concession Order (TCO) formally declares that a specific imported product — \"heat exchangers, finned, multi-stream, brazed aluminium plated, gas to gas service\" classified at tariff heading 8419.50.90 — is a good to which the item numbered 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies.  \n- The declaration is made under section 269P of the Customs Act 1901 and takes effect from 26 April 2005. The order remains in force until it is revoked under sections 269SC or 269SD of the Customs Act or until any end date specified in the Table.\n\nWho is directly affected\n\n- Importers or prospective importers of the specified heat exchangers: the order changes how those imports are treated for tariff purposes (by applying Schedule 4, item 50).  \n- The Australian Customs administration: the TCO directs customs officers to apply the relevant Schedule 4 item when assessing duties on these goods.  \n- Domestic competitors and purchasers in Australia: they are indirectly affected because the tariff treatment influences the landed price and therefore competitive conditions.\n\nWhat \"Schedule 4, item 50\" does (how to check the exact effect)\n\n- The TCO does not itself state the numeric tariff rate. Instead it links the goods to an item in Schedule 4 of the Customs Tariff Act 1995. Schedule 4 items modify the normal tariff treatment (for example by reducing or removing customs duty, or by creating concessional treatment). To know the exact duty outcome for these heat exchangers, you must read Part III of Schedule 4, item 50 in the Customs Tariff Act 1995.\n\nStated rationale and practical consequences\n\n- The explicit legal effect claimed by the instrument is to make the specified goods subject to Schedule 4, item 50 (s269P). The practical consequence for an importer is likely a lower customs duty or concessional treatment for those heat exchangers, but the precise fiscal effect depends on item 50's text in Schedule 4.  \n- Who pays: lowering or removing a tariff reduces the customs duty paid by the importer; the fiscal cost (lost tariff revenue) would be borne by the Commonwealth.  \n- Who decides: the declaration was made by a delegate of the Commissioner/CEO under statutory powers (s269P), and it can be revoked under s269SC or s269SD.\n\nAssessment of incentives, costs and trade-offs\n\n- Concentrated benefits: the main economic beneficiary is the importer (or group of importers) of these specific heat exchangers — the gain is concentrated.  \n- Diffuse costs: any reduction in tariff revenue is borne by the public (diffuse). If the concession increases imports, it may also affect domestic producers of similar goods.  \n- Compliance and implementation: administrative burden is small for customs once the TCO is in force — customs apply the linked Schedule 4 item to the specified tariff classification. Importers must ensure their goods match the description and tariff classification to claim the concession.  \n- Risk of substitution or avoidance: narrow, product-specific concessions can create incentives to classify or slightly alter imported goods to meet the listed description, so customs classification disputes are a possible implementation risk.\n\nWhat to do if you need certainty\n\n- To determine the concrete duty rate or entitlement (and any conditions), check Part III of Schedule 4 to the Customs Tariff Act 1995 (item 50) and confirm the goods meet the descriptive and tariff-classification criteria shown in the Order (8419.50.90). If you are an importer or manufacturer, consider seeking a binding tariff classification or professional customs advice.\n\nSource references in the instrument: section 269P of the Customs Act 1901 (power to make the order), Schedule 4 to the Customs Tariff Act 1995 (item applied), sections 269SC and 269SD (revocation mechanisms)."},"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-0504697","history":"/api/acts/tariff-concession-order-0504697/history","analysis":"/api/acts/tariff-concession-order-0504697/analysis","conflicts":"/api/acts/tariff-concession-order-0504697/conflicts","importantCases":"/api/acts/tariff-concession-order-0504697/important-cases","documents":"/api/acts/tariff-concession-order-0504697/documents"}}