{"id":"F2005L02647","name":"Tariff Concession Order 0504720","slug":"tariff-concession-order-0504720","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":37464,"registerId":"commonwealth-F2005L02647-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0504720","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| 7321.12.00 | SETS, FONDUE, comprising ALL of the following:(a) burner;(b) stand;(c) pot,and including ANY of the following:(a) wire rack;(b) diffuser;(c) lazy susan;(d) tray;(e) dishes;(f) forks;(g) fork guards;(h) spoons;(i) spatulasOp. 26.04.05 - TC 0504720 | 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":"The instrument applies an existing Schedule 4 concession (Item 50) to a defined set of goods; it does not, on its face, broaden or narrow the statutory scheme beyond specifying which goods attract that Schedule 4 item. No text in the Order indicates a change from the original legislative scope of Schedule 4 itself."},"complexity_factors":["Narrow, product-specific description (fondue sets) reduces interpretive breadth.","Direct cross-reference to Schedule 4 Item 50 requires consulting the Customs Tariff Act 1995 to see the substantive tariff/concession.","Relies on tariff classification 7321.12.00 — meaning proper classification determines applicability.","Legal authority invoked is s269P of the Customs Act 1901; revocation pathways are s269SC and s269SD, introducing standard administrative mechanics.","Effective date is explicit (26.04.05) and instrument remains until revoked or an optional expiry date (if any) — straightforward temporal effect.","The 'including any of the following' list (accessories) may create minor edge-case interpretation issues about whether particular accessories are covered.","Administrative compliance burden is limited to import recordkeeping and proving classification/concession eligibility to customs officers."],"plain_english_summary":"This order declares that certain fondue sets (tariff heading 7321.12.00 — burner, stand, pot and listed accessories) are goods to which Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies, with effect from 26 April 2005. It therefore sets which Schedule 4 concession governs customs treatment of those imported sets and remains in force until revoked under the Act. The primary parties affected are importers of the specified sets and customs officials administering tariff treatment."},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument exercising a specific statutory power to grant tariff relief on a narrow category of goods. It has not expanded beyond its original purpose of conferring duty-free status on fondue sets."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicitly referenced (the Customs Tariff classification 7321.12.00)","Simple tabular structure with only 2 columns","No nested exceptions or conditional logic beyond basic 'comprising ALL of the following' and 'including ANY of the following' structure","Single operative provision under a clear statutory power (Section 269P of the Customs Act 1901)","No cross-references to other legislation beyond the enabling Act and Tariff Schedule"],"plain_english_summary":"This Tariff Concession Order removes customs duty on imported fondue sets (including a burner, stand and pot), letting importers bring them into Australia duty-free. \n\nIt affects importers, retailers and consumers (likely lowering prices) and increases competition for domestic makers. It reflects a finding that such sets aren’t produced competitively in Australia and took effect on 26 April 2005."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0504720","history":"/api/acts/tariff-concession-order-0504720/history","analysis":"/api/acts/tariff-concession-order-0504720/analysis","conflicts":"/api/acts/tariff-concession-order-0504720/conflicts","importantCases":"/api/acts/tariff-concession-order-0504720/important-cases","documents":"/api/acts/tariff-concession-order-0504720/documents"}}