{"id":"F2005L03139","name":"Tariff Concession Order 0506773","slug":"tariff-concession-order-0506773","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38144,"registerId":"commonwealth-F2005L03139-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0506773","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 06.06.05 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| 8423.81.00 | DIAL SCALESOp. 06.06.05 - TC 0506773 | 50  |\n| ---------- | ------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 07 October 2005 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------ |","sortOrder":0}],"analysis":{"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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order is narrowly focused: it links a particular tariff classification (dial scales, 8423.81.00) to a specific tariff-schedule item (Part III, item 50). It does not broaden the policy beyond that original, single-purpose concession-making function and therefore has not expanded the scope of the law beyond its intended use of applying Schedule 4 treatments to identified imported goods."},"complexity_factors":["Single-line instrument: one tariff classification (8423.81.00) and one goods description (DIAL SCALES).","References a single Schedule 4 item (Part III item 50) rather than multiple items or layered concessions.","Short operational text (effect from date, continues until revoked) with no nested conditions or exceptions.","Cross-references to three provisions of the Customs Act (ss.269P, 269SC, 269SD) but no additional statutory contingencies in the instrument itself.","No end date specified in the table (continued operation depends on revocation process under the Act)."],"plain_english_summary":"**What this order does (mechanically)**\n\n- This is a Tariff Concession Order (TCO) that says imported goods described as \"DIAL SCALES\" and classified under tariff heading 8423.81.00 are goods to which the item numbered \"50\" in Part III of Schedule 4 to the Customs Tariff Act 1995 applies.  \n- The Order was made under section 269P of the Customs Act 1901, took effect from 6 June 2005, and continues until it is revoked under the Act or until any end date shown in the table (none is shown).  \n- In plain terms, the Order formally attaches the tariff-schedule treatment found at Schedule 4, Part III, item 50 to imports of those dial scales from the stated date.\n\n**Who is affected**\n\n- Importers and customs brokers who bring in goods described as \"DIAL SCALES\" under tariff classification 8423.81.00.  \n- Australian businesses that compete with those imported dial scales (domestic manufacturers, retailers).  \n- The Australian Government (customs administration and revenue collection), which must apply whatever tariff treatment Schedule 4 item 50 prescribes.\n\n**Why it matters (practical effects and how it operates)**\n\n- Schedule 4 items set out special tariff treatments (for example, concessional rates, exemptions, or other adjustments). By declaring these imports as goods covered by item 50, the Order causes customs officers to apply the tariff treatment that item 50 prescribes to those imports.  \n- If item 50 reduces or removes the customs duty for those goods, importers will pay the lower duty on those dial scales; if item 50 imposes some other specified treatment, that treatment will apply. The text of Schedule 4 item 50 (in the Customs Tariff Act) determines the precise financial or regulatory effect.  \n- The Order does not itself set the dollar amount of duty; it only links the specified goods to the existing Schedule 4 treatment.\n\n**Who pays, who decides, what behaviour changes**\n\n- Who pays: where item 50 reduces duty, importers pay less Customs duty; if the item prescribes no concession, payment is unchanged. Any reduction in duty is ultimately reflected in importers' costs, possible retail prices, and government customs revenue.  \n- Who decides: the Order was made by a delegate of the Chief Executive Officer under powers in the Customs Act; future continuation or revocation is by the administrative mechanisms in the Act (sections 269SC/269SD) or by legislative amendment of Schedule 4.  \n- Behaviour changes: importers may choose to import these dial scales where previously tariff treatment made import less attractive; domestic suppliers may face increased competition; customs officers will accept the Schedule 4 item when clearing goods so long as classification and description match.\n\n**Implementation, compliance and risk issues**\n\n- Importers must correctly classify the goods as 8423.81.00 and satisfy any documentary or procedural requirements to claim the Schedule 4 treatment; customs audits can and do test claims.  \n- The concession (if it is a duty concession) concentrates benefits on importers of dial scales while spreading any revenue cost across the general taxpayer base.  \n- Administrative risk: the Order persists until revoked; revocation is possible under the cited sections of the Customs Act, creating forward-looking regulatory uncertainty for import-dependent businesses.  \n- Policy and market risks: the Order creates an incentive to substitute imports for local production where the Schedule 4 treatment lowers the effective cost of imported dial scales. Industry stakeholders can petition for creation, continuation or revocation of such orders, so there is potential for targeted lobbying.\n\n**What to check to understand the exact effect**\n\n- To know the precise fiscal or regulatory consequence, read Part III, item 50 in Schedule 4 of the Customs Tariff Act 1995. That Schedule entry defines the tariff treatment (for example, concessional duty rate or exemption) that the TCO links to these goods.  \n\n(Reference: TCO made under s.269P of the Customs Act 1901; continues until revoked under ss.269SC or 269SD.)"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow Tariff Concession Order covering a single product category (dial scales). It reflects the original intent of the TCO system — to grant duty concessions on specific imported goods. No scope creep is evident."},"complexity_factors":["Single commodity coverage (dial scales only)","No defined terms section — relies on external tariff classification system","Minimal conditional logic — straightforward application of Schedule 4 Item 50","No cross-references beyond basic statutory citations (Customs Act 1901, Customs Tariff Act 1995)","Single-page document with tabular format","No exceptions, exemptions, or nested provisions"],"plain_english_summary":"This Tariff Concession Order lets dial scales (tariff code 8423.81.00) be imported into Australia at a reduced or zero customs duty under Item 50 of Schedule 4 to the Customs Tariff Act 1995. It affects importers (lowering their costs) and competing Australian manufacturers or sellers, and has been in force since 6 June 2005 until revoked or replaced."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0506773","history":"/api/acts/tariff-concession-order-0506773/history","analysis":"/api/acts/tariff-concession-order-0506773/analysis","conflicts":"/api/acts/tariff-concession-order-0506773/conflicts","importantCases":"/api/acts/tariff-concession-order-0506773/important-cases","documents":"/api/acts/tariff-concession-order-0506773/documents"}}