{"id":"F2005L02934","name":"Tariff Concession Order 0505967","slug":"tariff-concession-order-0505967","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38104,"registerId":"commonwealth-F2005L02934-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0505967","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 19.05.05 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| 3924.90.00 | DISPOSABLE NAPPY AND/OR DIAPER WRAPPING RECEPTACLE SYSTEM,having ALL of the following:(a) removable top with flip-top lid;(b) lockable plastic film twist action cutter;(c) removable cassette;(d) retaining ring;(e) base, having 2 side securing clipsOp. 19.05.05 - TC 0505967 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 23 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 and implements a single tariff concession for a specifically described imported product. It does not broaden or repurpose the legal scheme beyond the routine function of a Tariff Concession Order (i.e. to apply a Schedule 4 concession to specified goods). There is no expansion beyond that original, narrow purpose in the text provided."},"complexity_factors":["Single-entry Tariff Concession Order with one product listing","Short descriptive specification with 5 component requirements (\"ALL of the following\")","References to three external legal provisions (s.269P; ss.269SC/269SD of the Customs Act 1901; Part III of Schedule 4 to the Customs Tariff Act 1995)","No nested exceptions, no multiple conditions or temporal tiers","No expiry date specified in Column 2 (consequence: continued in force until revocation)"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This is a Tariff Concession Order (TCO) made under section 269P of the Customs Act 1901. It declares that a narrowly described imported product is a good to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 (the Schedule 4 concession) applies. The operative date is 19 May 2005 and the Order remains in force until revoked under sections 269SC or 269SD of the Customs Act 1901 or until any end date specified in the Table (none is given here). (See the Order text and references to s.269P; ss.269SC/269SD; Part III of Schedule 4.)\n\n- The single listed product (Tariff classification 3924.90.00) is described as a “DISPOSABLE NAPPY AND/OR DIAPER WRAPPING RECEPTACLE SYSTEM” that must have all of the following features: (a) removable top with flip-top lid; (b) lockable plastic film twist action cutter; (c) removable cassette; (d) retaining ring; (e) base with two side securing clips. The Table lists the Schedule 4 Item Number as 50. (See the Table in the Order.)\n\n**Who it affects**\n\n- Importers and customs brokers who bring this specific type of disposable nappy/diaper wrapping receptacle system into Australia. If the imported goods meet the description, those importers can claim the concession provided by the relevant Part III Schedule 4 item.\n\n- Australian customs authorities responsible for checking classification and eligibility, and for administering revocation under ss.269SC/269SD.\n\n- Domestic manufacturers or distributors of functionally equivalent products, who face competitive effects from imports priced on a concessional tariff basis.\n\n**Why it matters (practical effects and directions of incentives)**\n\n- The immediate legal effect is to permit concessional tariff treatment for imports of the specified product under Part III of Schedule 4 to the Customs Tariff Act 1995. That typically reduces or removes import duty for qualifying goods and therefore lowers landed cost for importers (subject to other taxes and charges). (See Part III of Schedule 4 reference in the Order.)\n\n- Who pays: while the concession reduces duties charged to importers at the border, the Commonwealth foregoes that tariff revenue for qualifying goods. The Order itself does not set rates — it triggers the application of the Schedule 4 item.\n\n- Who decides and how behaviour changes: a delegate of the Chief Executive Officer made the Order (signature by Michael Perry). Customs must decide whether an imported shipment fits the exact descriptive criteria; importers will prefer to import goods that match the description to access the concession. This creates an incentive to import goods that are described precisely, and an incentive to ensure product descriptions and invoices align with the Order’s wording.\n\n**Administrative and compliance implications**\n\n- Compliance is factual and document-driven: importers must demonstrate that the imported item matches the Order’s component list exactly. The requirement that the goods have “ALL of the following” components narrows eligibility and raises the administrative burden on importers and customs officers to verify conformity.\n\n- The Order remains in force until formally revoked under ss.269SC or 269SD of the Customs Act 1901, so administrative revocation is the principal mechanism to end the concession.\n\n**Costs, trade-offs and implementation risks (brief test of likely effects)**\n\n- Direct fiscal cost: reduced tariff revenue for the Commonwealth on qualifying imports (amount depends on volume and pre-existing tariff rate). The Order does not quantify or justify the revenue effect.\n\n- Market effect: the concession lowers importers’ effective cost for the described device, which can reduce retail prices or increase importer margins and intensify competition for any domestic producers of similar devices.\n\n- Risk of misuse or misclassification: tight, component-based descriptions reduce over-breadth but increase the chance of disputes over whether an imported unit matches all listed features, raising compliance costs and enforcement activity.\n\n- Administrative discretion and timing: customs has authority to revoke if conditions change (ss.269SC/269SD); the Order itself gives no sunset date and so can persist until actively revoked.\n\n**Source claims and how they stand up**\n\n- The Order itself does not include a statement of policy purpose. Tariff Concession Orders of this type are commonly used to reduce duties where the imported good is not produced domestically or to lower input costs for local industry. If that is the intended policy aim, the concrete trade-off is straightforward: lower costs for importers versus reduced tariff revenue and potential competitive pressure on domestic suppliers. The instrument implements that trade-off by identifying a specific product description (Table) and linking it to Schedule 4 relief (Part III), with revocation controlled by specified sections of the Customs Act (ss.269SC/269SD)."},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard single-product Tariff Concession Order with no indication of scope creep. It addresses exactly what it purports to: one specific imported product meeting precise technical specifications."},"complexity_factors":["Single product description with five specific technical criteria","No defined terms section — relies on ordinary meaning of descriptive features","Single cross-reference to Customs Act 1901 (section 269P) and Customs Tariff Act 1995 (Schedule 4, Item 50)","No conditional logic or exceptions beyond the 'ALL of the following' requirement","Very short document (1 page, 1 table entry)","Standard administrative form with minimal legal drafting complexity"],"plain_english_summary":"This Tariff Concession Order lets a specific disposable nappy/diaper wrapping receptacle system be imported into Australia at a reduced tariff rate under Schedule 4, Item 50 of the Customs Tariff Act 1995. It applies to the product only if it meets five specified design features. It affects importers, Australian consumers (via lower prices) and competing local manufacturers; it took effect 19 May 2005."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0505967","history":"/api/acts/tariff-concession-order-0505967/history","analysis":"/api/acts/tariff-concession-order-0505967/analysis","conflicts":"/api/acts/tariff-concession-order-0505967/conflicts","importantCases":"/api/acts/tariff-concession-order-0505967/important-cases","documents":"/api/acts/tariff-concession-order-0505967/documents"}}