{"id":"F2005L03115","name":"Tariff Concession Order 0506108","slug":"tariff-concession-order-0506108","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38100,"registerId":"commonwealth-F2005L03115-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0506108","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Wendy Knowles, 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| 8422.30.90 | BOTTLING LINE, comprising ALL of the following:(a) rinser and filler and corker and capper;(b) bottle packer;(c) bottle capsuler;(d) pallet wrapper;(e) cartoner;(f) labeller;(g) carton sealerOp. 20.05.05 - TC 0506108 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table...Wendy Knowles........................Dated 07 October 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 of the type routinely made under the Customs Act. It applies only to the specific bottling equipment described and does not represent scope creep from any original legislative intent. The Customs Act 1901 has always contemplated these specific, product-by-product concessions."},"complexity_factors":["Single, specific goods description with enumerated component list (7 items)","No defined terms section — all language is ordinary commercial/technical terminology","Minimal conditional logic — only standard revocation provisions referenced by section number","Single cross-reference to Customs Act 1901 and Customs Tariff Act 1995","Highly standardised, template-based format typical of tariff concession orders","No nested exceptions or complex temporal provisions beyond standard 'until revoked' language"],"plain_english_summary":"This Tariff Concession Order lets specified complete bottling line machinery be imported into Australia at a reduced or zero customs duty, lowering costs for importers such as beverage producers and packagers and affecting competing local manufacturers. Made under the Customs Act 1901 (Schedule 4) and effective from 20 May 2005, the concession can be revoked if circumstances change."},"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order is narrowly targeted and performs the routine statutory function of declaring specific imported goods eligible for treatment under an identified Schedule 4 tariff item. It does not broaden the instrument's purpose beyond that original intent: it applies an existing Schedule 4 concession to a defined set of goods, rather than adding new policy objectives or materially expanding coverage beyond the specified bottling-line equipment."},"complexity_factors":["Very short instrument (one-page Order)","Single tariff classification (8422.30.90) and a single Schedule 4 item (50)","References to three external statutory provisions (Customs Act 1901: s269P, s269SC, s269SD) and to Part III, Schedule 4 of the Customs Tariff Act 1995 — requires cross-referencing to know full effect","Detailed list of constituent machine components (multiple items) which requires factual matching at import clearance","No explicit expiry date in the Table (relies on revocation machinery), creating conditionality in operational effect"],"plain_english_summary":"**What this order does (mechanical change)\n\n- Declares that a specified \"bottling line\" (listed components below) is a category of imported goods to which item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies. The goods are given the Customs Tariff classification 8422.30.90. (See the Table.)\n- The listed equipment parts are: rinser, filler, corker, capper, bottle packer, bottle capsuler, pallet wrapper, cartoner, labeller and carton sealer — described together as a \"bottling line.\" (Table, Column 1.)\n- The Order takes effect from 20 May 2005 and remains in force until it is revoked under sections 269SC or 269SD of the Customs Act 1901 or until any expiry date specified in the Table (none is shown here). The Order is made under section 269P of the Customs Act 1901 and is signed by a delegate of the CEO. (Preamble and signature block.)\n\n**What applying \"Schedule 4 item 50\" means in practice\n\n- The Order does not itself state the dollar amount or percentage rate of duty. Instead it says the specified goods are to be treated under \"item 50\" of Part III, Schedule 4 of the Customs Tariff Act 1995. To know the exact tariff treatment (for example, a reduced rate, exemption, or other concession) you must read item 50 in that Schedule. The Order mechanically connects the specific imported goods to that Schedule entry.\n\n**Who this affects\n\n- Importers or agents who bring in the listed bottling-line equipment and seek to claim the Schedule 4 concession for those goods.\n- Australian Customs (for assessment and administration of the concession) and Treasury (indirectly, because tariff concessions affect revenue).\n- Overseas exporters and Australian businesses that buy imported bottling equipment.\n- Domestic manufacturers of similar equipment (they face competitive effects if imports are cheaper due to the concession).\n\n**Why it matters (practical consequences, incentives and trade-offs)\n\n- Direct beneficiary: importers of the specific bottling-line equipment. The benefit is concentrated on those users; the fiscal cost (if the concession reduces duty revenue) is spread across the budget and taxpayers.\n- Price and investment signals: if item 50 reduces or removes duty, the landed cost of this equipment falls, which can lower capital costs for businesses that buy the line and may shift procurement from domestic producers to importers if local suppliers remain subject to higher costs.\n- Compliance and administrative burden: importers must correctly classify the goods (8422.30.90) and claim the concession consistent with customs procedures; Customs must verify eligibility. Misclassification risk or disputes can create delays or retrospective adjustments.\n- Regulatory uncertainty: the Order is revocable under sections 269SC/269SD, so the concession can be withdrawn, which creates a risk for long-term investment planning if importers expect ongoing duty relief.\n- Rent-seeking and targeting risk: the concession is narrowly targeted to a defined list of machinery components; narrowly targeted concessions typically create concentrated private benefits and therefore a potential incentive for future lobbying to extend or renew similar concessions.\n- Substitution effects: lower import costs may displace local manufacturing or change sourcing decisions; conversely, if the concession is time-limited or revoked, suppliers may face sudden cost changes.\n\n**How to determine the exact legal and fiscal effect\n\n- Consult item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 to see the precise tariff treatment being applied. Also consult sections 269P, 269SC and 269SD of the Customs Act 1901 for the powers to make and revoke such Orders.\n\n(References in the Order: authority under s.269P Customs Act 1901; revocation powers s.269SC/269SD; goods described at tariff classification 8422.30.90; Schedule 4 item number: 50; operative date: 20.05.05. Signed by Wendy Knowles, delegate of the CEO, dated 07 October 2005.)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0506108","history":"/api/acts/tariff-concession-order-0506108/history","analysis":"/api/acts/tariff-concession-order-0506108/analysis","conflicts":"/api/acts/tariff-concession-order-0506108/conflicts","importantCases":"/api/acts/tariff-concession-order-0506108/important-cases","documents":"/api/acts/tariff-concession-order-0506108/documents"}}