{"id":"F2005L02797","name":"Tariff Concession Order 0505088","slug":"tariff-concession-order-0505088","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":37708,"registerId":"commonwealth-F2005L02797-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0505088","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 03.05.05 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| 8424.89.90 | DOSERS, dimethyl dicarbonate (DMDC) having ALL the following:(a) metering pump;(b) micro-computer controlled;(c) heated pump nozzleOp. 03.05.05 - TC 0505088 | 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":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This TCO is narrowly targeted to apply an existing Schedule 4 concession to a specific imported machine. It does not broaden the policy beyond that narrow purpose or create new regulatory obligations. There is no evidence in the text that the Order changed scope beyond its original, specific intent to grant the listed concession to the described goods."},"complexity_factors":["Single-page, single-item order","One tariff classification cited (8424.89.90)","One Schedule 4 item referenced (Item 50) rather than multiple cross-references","Simple temporal rule (effect from 03.05.2005 until revoked or until any date shown)","Limited legal cross-references: s269P of Customs Act 1901 and revocation under ss269SC/269SD","No internal definitions, conditional clauses, or nested exceptions in the text"],"plain_english_summary":"**What this instrument does (mechanical effect)\n\n- This Tariff Concession Order (TCO) declares that a specific imported good — a \"doser\" for dimethyl dicarbonate (DMDC) described at tariff heading 8424.89.90 and built with a metering pump, micro-computer control and a heated pump nozzle — is a good to which Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies.  \n- The declaration takes effect from 3 May 2005 and remains in force until revoked under the procedural provisions of the Customs Act 1901 (sections 269SC or 269SD) or until any end date shown in the Table.  \n- The decision is recorded by a delegate of the Chief Executive Officer under section 269P of the Customs Act 1901.\n\n**Who it affects\n\n- Importers and buyers of the specified DMDC dosing machines.  \n- Suppliers and manufacturers who use these importable dosing machines in beverage/food processing (because changes to tariff treatment alter import costs).  \n- The Australian Government (because applying a tariff concession affects customs revenue and administration).\n\n**Why it matters (official purpose and practical consequences)\n\n- Officially, the Order applies a concession listed as \"Item 50\" in Schedule 4 to the Customs Tariff Act 1995 to the described goods. Schedule 4 items are used to give preferential or concessional tariff treatment (for example a reduced or zero rate of customs duty); the specific effect depends on what Item 50 prescribes in the Customs Tariff Act.  \n- Practically, if Item 50 reduces or eliminates the customs duty for the listed goods, the immediate effect is lower landed costs for importers of these dosers. That changes commercial incentives around importing the specific machines versus buying domestically or using different equipment.\n\n**How the instrument works in practice (actors, incentives, costs and trade-offs)\n\n- Who decides: a delegate of the Commissioner/CEO of Customs uses powers under s269P to make the Order; revocation is governed by ss269SC/269SD. (See the Order header and Table.)  \n- Who pays/benefits: the benefit is concentrated on importers, equipment suppliers and downstream users of DMDC dosers; the fiscal cost (lost or reduced customs revenue) is borne by the Commonwealth.  \n- Behaviour changes: importers may increase imports of these specific machines, switch from domestic purchase to imports, or change pricing. Users may adopt the technology if lower import costs make it economically attractive.  \n- Compliance and administrative burden: low for a properly described product — an importer must demonstrate that the imported machine matches the description and tariff classification (8424.89.90). The main compliance tasks are correct tariff classification and documentation at import.  \n- Implementation risk and disputes: the instrument’s narrow technical description (features enumerated) reduces ambiguity, but classification disputes can arise if a machine differs from the listed features. Revenue agencies may need to assess borderline models; disputes would follow standard customs review and revocation routes.  \n- Trade-offs and opportunity cost: granting a tariff concession concentrates benefit on a specific technology and users, while foregoing the equivalent customs revenue. The concession may change competition between domestic suppliers and importers of the same equipment.\n\n**Text pointers for verification\n\n- The Order is made under section 269P of the Customs Act 1901 and refers to revocation under sections 269SC and 269SD.  \n- The goods are identified by tariff classification 8424.89.90 and by the physical description in Column 1.  \n- The concessional treatment is the application of \"Item 50\" in Part III of Schedule 4 to the Customs Tariff Act 1995; the exact duty outcome depends on Item 50’s terms in the Tariff Act.\n\n**Bottom line (concise)**\n\n- Mechanically: the Order applies a specific Schedule 4 concession (Item 50) from 3 May 2005 to imported DMDC dosing machines described in the Table.  \n- Practically: importers of these machines gain the tariff concession (if Item 50 reduces duty), government revenue is reduced by that amount, and import/sourcing decisions for the machines are affected. The instrument is narrowly targeted and its main implementation issues are correct product matching and potential classification disputes."},"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 type of industrial equipment. It matches the typical scope of such instruments under the Customs Act."},"complexity_factors":["Single, highly specific product description with three enumerated features","No defined terms section — relies on external references to the Customs Act 1901 and Customs Tariff Act 1995","Simple two-column table format with minimal conditional logic","No nested exceptions or cross-references within the instrument itself","Very short length (approximately 200 words)"],"plain_english_summary":"This Tariff Concession Order lets specified DMDC dosing machines (must have a metering pump, micro‑computer control and a heated pump nozzle) enter Australia at a reduced or zero customs duty. \n\nIt affects importers and food/beverage manufacturers using DMDC preservative equipment, lowering import costs. The concession took effect 3 May 2005 and remains in force until revoked or replaced."},"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-0505088","history":"/api/acts/tariff-concession-order-0505088/history","analysis":"/api/acts/tariff-concession-order-0505088/analysis","conflicts":"/api/acts/tariff-concession-order-0505088/conflicts","importantCases":"/api/acts/tariff-concession-order-0505088/important-cases","documents":"/api/acts/tariff-concession-order-0505088/documents"}}