{"id":"F2005L02931","name":"Tariff Concession Order 0505971","slug":"tariff-concession-order-0505971","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38094,"registerId":"commonwealth-F2005L02931-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0505971","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 20.05.05 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| 7607.19.00 | FOIL ALUMINIUM, having BOTH of the following:(a) thickness NOT exceeding 25 micron;(b) heat seal lacquered on one sideOp. 20.05.05 - TC 0505971 | 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 Order is narrowly focused and applies only to a specific aluminium foil (one tariff heading with two physical conditions). It does not expand the legislative scheme beyond its original purpose of creating targeted tariff concessions under the Customs Act; it simply attaches the described goods to a Schedule 4 item. There is no evidence in the text that the instrument broadens scope beyond that original, narrow purpose."},"complexity_factors":["Single-page instrument, short text","One tariff classification specified (7607.19.00)","Two objective product conditions (thickness ≤25 micron; heat-seal lacquer on one side)","One cross‑reference to Schedule 4 (item 50) for tariff outcome","Cross-references to three sections of the Customs Act (s269P, s269SC, s269SD) but no nested exceptions","No multiple entry rows, no expiry date specified (simple duration: from stated date until revoked)"],"plain_english_summary":"**What this order does (mechanics)\n\n- This is a Tariff Concession Order (TCO) made under section 269P of the Customs Act 1901. It declares that a specific type of imported aluminium foil is a good to which an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (Schedule 4) applies. In practice that links the described goods to a concessional tariff treatment set out in Schedule 4.\n\n- The goods covered are: aluminium foil classified at tariff heading 7607.19.00 that meets both of the following characteristics:\n  - thickness not exceeding 25 microns; and\n  - heat-seal lacquer applied on one side.\n\n- The Order takes effect from 20 May 2005 and continues in force until revoked under sections 269SC or 269SD of the Customs Act, or until any specific date listed in the Order (no end date is shown in the table, so it continues until revoked).\n\n- The Order was signed by a delegate of the Chief Executive Officer (reported as Michael Perry).\n\nWho this affects\n\n- Importers who bring into Australia aluminium foil that fits the technical description above. If the linked Schedule 4 item grants a reduced or zero customs duty for those goods, those importers will pay that lower tariff when the TCO applies.\n\n- The Australian Government (customs revenue authority), which may collect less customs duty on qualifying imports while the concession remains in force.\n\n- Domestic producers or downstream users in Australia who compete with or use the specified foil; their competitive position and input costs can change if the concession changes import volumes or prices.\n\nWhy it matters (practical consequences)\n\n- The Order does not itself state the tariff rate. Instead it operates by attaching the described goods to a particular Schedule 4 item number (item 50). Schedule 4 contains the actual concessional tariff conditions and rates. So the practical effect depends on what item 50 in Schedule 4 provides.\n\n- If item 50 in Schedule 4 reduces or removes the tariff for these goods, importers pay less duty and import behavior may change (more imports or substitution away from domestic supply). If item 50 is unchanged or restrictive, the economic effect is limited.\n\nMechanics, compliance and administrative points\n\n- To rely on the concession, an importer must show that the imported product is correctly classified as 7607.19.00 and meets both specification tests (thickness ≤25 micron; heat-seal lacquered on one side) at the time of importation.\n\n- The Order can be revoked by the Commissioner under the procedural powers in sections 269SC or 269SD of the Customs Act. Revocation can be used if the concession is no longer appropriate or for administrative reasons.\n\nCosts, incentives and implementation risks (testing the instrument against trade-offs)\n\n- Who pays and who benefits: Importers of the described foil benefit directly if the Schedule 4 item reduces tariff; the federal revenue authority collects correspondingly less customs duty while the concession runs. Domestic producers that compete with the imported product can be affected by increased import competition.\n\n- Incentives and behaviour: Lower tariffs reduce the landed cost of the specific foil, encouraging importers or downstream manufacturers to source it from overseas rather than local suppliers. That changes purchasing and investment incentives for both importers and local producers.\n\n- Administrative burden and discretion: Customs must assess product specifications and classification at import. The delegate/Commissioner retains discretion to revoke the TCO under the cited sections, creating some regulatory uncertainty for long-term planning.\n\n- Opportunity cost and targeting: The instrument is narrowly targeted to a single tariff classification and two physical characteristics. The benefit is concentrated on importers of that precise product; the fiscal cost is diffuse across taxpayers. There is some risk of misclassification or disputes about whether particular imports meet the lacquer or thickness tests.\n\nRelevant statutory references in the Order: section 269P (power to declare), and revocation powers cited at sections 269SC and 269SD of the Customs Act 1901.\n\n(End of summary.)"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, single-product Tariff Concession Order made under the Customs Act 1901. It has not expanded beyond its original purpose of granting duty relief for a specific category of aluminium foil. The scope remains tightly constrained to the particular goods described in the Table."},"complexity_factors":["Single, highly specific product description with only two technical criteria","No defined terms section — all terms are ordinary commercial descriptions","No cross-references to other legislation beyond the standard citation of empowering Act and Tariff Schedule","Simple binary condition structure ('BOTH of the following') with no nested exceptions or alternatives","Single operative provision with clear effective date and revocation mechanism","Total length: approximately 200 words across entire instrument"],"plain_english_summary":"This Tariff Concession Order (0505971) lets specified aluminium foil (≤25 μm with a heat‑seal lacquer on one side) be imported into Australia under Schedule 4, Item 50, typically attracting reduced or zero customs duty. Effective from 20 May 2005, it lowers input costs for importers and local manufacturers (food packaging, pharmaceuticals, etc.) who rely on heat‑sealable thin foil."},"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-0505971","history":"/api/acts/tariff-concession-order-0505971/history","analysis":"/api/acts/tariff-concession-order-0505971/analysis","conflicts":"/api/acts/tariff-concession-order-0505971/conflicts","importantCases":"/api/acts/tariff-concession-order-0505971/important-cases","documents":"/api/acts/tariff-concession-order-0505971/documents"}}