{"id":"F2005L02631","name":"Tariff Concession Order 0504759","slug":"tariff-concession-order-0504759","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":37417,"registerId":"commonwealth-F2005L02631-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0504759","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 28.04.05 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| 3917.21.90 | TUBING, extruded, cross-linked, foamed polyethyleneOp. 28.04.05 - TC 0504759 | 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":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order covering a single specific product. It matches the original intent of the tariff concession system — to grant duty relief for specific imported goods where no equivalent Australian goods are produced."},"complexity_factors":["Single product concession with straightforward description","No defined terms section — relies on external tariff classification system","Minimal conditional logic (only standard revocation clauses referenced)","Single cross-reference to Customs Act 1901 sections 269P, 269SC, and 269SD","Highly standardised, template-based format used for thousands of similar orders","No nested exceptions or elaborate procedural requirements"],"plain_english_summary":"This Tariff Concession Order removes or reduces customs duty on extruded, cross‑linked, foamed polyethylene tubing imported into Australia, making those specific flexible plastic pipes cheaper at the border. It affects importers (lower duties) and domestic producers (increased competition), lowering costs for industries using the tubing. The concession took effect 28 April 2005 and remains in force until revoked or successfully challenged."},"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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order is narrowly focused: it extends (or confirms) the tariff treatment in Schedule 4 item 50 to a single described product. It does not broaden the subject matter beyond that original, limited purpose or add new policy aims; the scope remains a single, product-specific tariff concession."},"complexity_factors":["Single-line table: one product entry (tubing) only","One tariff classification listed (3917.21.90)","Single cross-reference to Part III of Schedule 4, item 50 (no further nested items)","References to three administrative sections (269P, 269SC, 269SD)","No expiry date specified in the Table (open-ended until administrative revocation)","No multiple exceptions, conditions, or extensive definitions in the instrument"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This is a Tariff Concession Order (TCO) that says a particular imported good — \"TUBING, extruded, cross-linked, foamed polyethylene\" classified to tariff heading 3917.21.90 — is to be treated as a good to which the tariff treatment in Part III of Schedule 4, item 50 of the Customs Tariff Act 1995 applies. (The Order is made under section 269P of the Customs Act 1901.)\n\n- The Order takes effect from 28 April 2005 and continues until it is revoked under sections 269SC or 269SD of the Customs Act 1901 or until any expiry date shown in the table (no expiry date is shown). The Order is signed by a delegate of the Chief Executive Officer (Michael Perry, dated 9 September 2005).\n\n**Who this affects**\n\n- Importers who bring in the specified tubing (they are the immediate beneficiaries if Schedule 4 item 50 reduces or removes a customs duty).\n- Australian businesses that use that tubing as an input (they may see lower input costs if the tariff is reduced).\n- Domestic producers of similar tubing (they may face stronger competition from cheaper imports).\n- The Australian Customs administration (it must apply the concession and manage any classification or compliance checks).\n- The government budget (customs revenue will differ depending on the concession applied).\n\n**Why it matters (practical effect and the legal mechanism)**\n\n- The Order does not itself restate a tariff rate; it makes the listed product eligible for the tariff treatment set out in Schedule 4, item 50 of the Customs Tariff Act 1995. In practice, Schedule 4 items are used to grant a concession (often a reduced or nil customs duty) for a named product. To know the precise tariff outcome you must read Schedule 4 item 50 alongside this Order.\n\n- Who pays and who benefits: if item 50 lowers the duty, importers pay less to Customs and import prices fall for buyers; the government receives less customs revenue for those shipments. The benefit is concentrated on importers and their customers; the cost (reduced revenue) is diffuse across the budget.\n\n**Implementation, incentives, and trade-offs (brief analysis)**\n\n- Behavioural incentives: a tariff concession lowers the landed cost of the specific imported tubing, which can increase imports of that tubing or encourage its use by downstream manufacturers.\n\n- Competitive effects: domestic manufacturers of comparable tubing may lose market share to cheaper imports; downstream businesses that use the tubing gain from lower input costs.\n\n- Administrative and compliance burden: minimal for importers who meet the description and classification; Customs must enforce correct classification and monitor misuse or mis-description.\n\n- Revocation and risk: the Order can be revoked administratively (sections 269SC/269SD). That creates regulatory risk for firms relying on the concession — they may face higher costs if the concession is withdrawn.\n\n**Key legal references in this Order**\n\n- Source power: section 269P, Customs Act 1901 (delegate declaration power).\n- Revocation mechanisms: sections 269SC and 269SD, Customs Act 1901.\n- Tariff classification used: 3917.21.90 (the HS/tariff heading shown in the Table).\n- Tariff treatment applied: Schedule 4, Part III, item 50 of the Customs Tariff Act 1995 (the Order makes the product subject to whatever treatment that item prescribes).\n\n(Statements about reduced or nil duty are descriptive of how Schedule 4 items are normally used; to confirm the precise duty effect check Schedule 4 item 50 in the Customs Tariff Act 1995.)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0504759","history":"/api/acts/tariff-concession-order-0504759/history","analysis":"/api/acts/tariff-concession-order-0504759/analysis","conflicts":"/api/acts/tariff-concession-order-0504759/conflicts","importantCases":"/api/acts/tariff-concession-order-0504759/important-cases","documents":"/api/acts/tariff-concession-order-0504759/documents"}}