{"id":"F2005L03132","name":"Tariff Concession Order 0506579","slug":"tariff-concession-order-0506579","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38129,"registerId":"commonwealth-F2005L03132-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0506579","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 01.06.05 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| 7616.99.00 | TILES OR PANELS, CEILING, being ANY of the following:(a) micro-perforated;(b) pan;(c) grille;(d) linearOp. 01.06.05 - TC 0506579 | 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":{"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order covering a specific category of building materials. It matches the typical scope of such instruments under the Customs Act — targeted relief for specific imported goods. No scope creep evident."},"complexity_factors":["Very short document (1 page, 1 table entry)","Only 1 defined term implicit (the Schedule 4 Item 50 reference)","No cross-references within the document itself (only references to external legislation: Customs Act 1901 and Customs Tariff Act 1995)","Simple conditional logic: goods must match both the tariff classification (7616.99.00) AND one of four specified types (micro-perforated, pan, grille, linear)","No nested exceptions or sub-exceptions","Standard bureaucratic template format with minimal variation"],"plain_english_summary":"This Tariff Concession Order lets specific aluminum ceiling tiles and panels (micro‑perforated, pan, grille or linear) classified to 7616.99.00 enter Australia at a reduced or zero customs duty, lowering import costs.  \n\nIt affects importers, ceiling-system manufacturers/suppliers and customs processors, took effect 1 June 2005, and remains in force until revoked or replaced."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order performs the standard narrow function of a Tariff Concession Order: it links a narrowly described set of imported goods to a Schedule 4 concession item. It does not expand the statutory scheme or materially change the Act’s scope beyond that routine administrative purpose."},"complexity_factors":["Very short instrument (one table row and a short heading).","Single product description with four simple variants (micro‑perforated; pan; grille; linear).","Only a few statutory cross‑references: s.269P (making power) and ss.269SC/269SD (revocation).","One external dependency: the substantive tariff effect depends on Part III, Schedule 4, Item 50 of the Customs Tariff Act (not reproduced here).","Potential interpretive ambiguity limited to whether a specific imported item fits the textual product description (no nested exceptions or complex conditions)."],"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 names a specific set of imported goods — \"TILES OR PANELS, CEILING\" described as any of: micro‑perforated; pan; grille; or linear — and declares that those goods are covered by the concession identified as Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995.  \n- The Order takes effect from 1 June 2005 and remains in force until it is revoked under sections 269SC or 269SD of the Customs Act or until any expiry date shown in the table.  \n- The Order was signed by a delegate of the Commissioner (Wendy Knowles).\n\nWho it affects and how\n\n- Importers of the named ceiling tiles or panels: they can treat those specific imported goods as falling under Schedule 4, Item 50 — and so may claim whatever tariff treatment (for example, a reduced or nil customs duty) Item 50 provides. (You must consult Schedule 4, Item 50 to see the exact tariff outcome.)  \n- Customs administration: officers apply the TCO when classifying and assessing these imports at the border.  \n- Domestic competitors (manufacturers/suppliers of comparable ceiling products): they may face different competitive conditions because imported goods covered by the TCO can receive the Schedule 4 concession.\n\nWhy it matters (stated purpose, then practical effects and trade-offs)\n\n- Stated purpose: the instrument’s immediate legal effect is to attach a Schedule 4 concession to a clearly described group of imported ceiling tiles/panels. That is the mechanical purpose claimed by the instrument.  \n\n- Practical effects, incentives and trade-offs:  \n  - Who pays: if Item 50 reduces or removes customs duty, the Commonwealth forgoes some customs revenue on imports of these specific goods; importers benefit directly through lower import costs; downstream purchasers (builders, installers) may see lower prices.  \n  - Who decides: the Order was made by a delegate of the Chief Executive Officer under statutory power (s.269P). Revocation is governed by ss.269SC–269SD of the Customs Act.  \n  - Behaviour changes: importers may source or classify ceiling tiles to fit the product description and claim the concession; import decisions, pricing and sourcing contracts can change as a result.  \n  - Compliance and implementation risk: importers and customs officers must be able to match real shipments to the textual product description. Disputes may arise over whether particular goods (design variants, composite products) fall within the listed descriptions (\"micro‑perforated\", \"pan\", \"grille\", \"linear\").  \n  - Concentration of benefits and diffuse costs: benefits are concentrated on importers and purchasers of these precise ceiling products; the fiscal cost (lost duty revenue) is dispersed across the budget.  \n  - Substitution and unintended effects: some importers might alter product specifications or labelling to meet the Order’s description; domestic suppliers of similar goods face competitive pressure.\n\nPractical note\n\n- The TCO does not itself state the dollar effect or the exact duty rate — that detail is in Schedule 4, Item 50 of the Customs Tariff Act 1995. To determine the financial impact or eligibility in a particular import transaction you must read the Schedule 4 Item 50 entry and confirm that each shipment matches the Order’s description.  \n\nKey statutory references cited in the Order\n\n- Section 269P, Customs Act 1901 (power to make TCOs).  \n- Sections 269SC and 269SD, Customs Act 1901 (mechanisms for revocation).  \n- Part III, Schedule 4, Customs Tariff Act 1995 — Item 50 (the concession item to which the goods are linked)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0506579","history":"/api/acts/tariff-concession-order-0506579/history","analysis":"/api/acts/tariff-concession-order-0506579/analysis","conflicts":"/api/acts/tariff-concession-order-0506579/conflicts","importantCases":"/api/acts/tariff-concession-order-0506579/important-cases","documents":"/api/acts/tariff-concession-order-0506579/documents"}}