{"id":"F2005L03382","name":"Tariff Concession Order 0506866","slug":"tariff-concession-order-0506866","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38725,"registerId":"commonwealth-F2005L03382-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0506866","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| 7010.90.10 | PHIALS (VIALS), glassOp. 06.06.05 - TC 0506866 | 50  |\n| ---------- | ---------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 21 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 limited to a specific product (glass phials/vials). It has not expanded beyond its original purpose of granting duty concessions for this particular imported good."},"complexity_factors":["Single, specific product category (glass phials/vials) with one customs classification code","No defined terms section — relies on external references to the Customs Tariff Act 1995 and Customs Act 1901","Simple two-column table format with minimal conditional logic","No nested exceptions or complex procedural requirements","Short document (1 page) with straightforward effective date and revocation mechanism"],"plain_english_summary":"This Tariff Concession Order lets imported glass phials/vials (customs code 7010.90.10) enter Australia at a concessional (reduced or zero) tariff under Schedule 4, Item 50. It mainly affects pharmaceutical, laboratory and scientific importers and their Australian glass-manufacturing competitors.\n\nMade under the Customs Act 1901 by a delegated official, the concession took effect on 6 June 2005 and stays in force until revoked."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order performs a single, narrowly expressed function: it applies an existing Schedule 4 concession (item 50) to a defined product (glass phials/vials, tariff heading 7010.90.10). It does not broaden or repurpose the underlying concession beyond that original, narrow tariff-relief function."},"complexity_factors":["Single-page instrument with one tariff classification (7010.90.10) described","References only to a single Schedule 4, Part III item (item 50) rather than multiple cross-referenced concessions","Simple temporal rule: effective from 06.06.2005 until revoked","Cross-references to three statutory provisions (Customs Act section 269P, 269SC, 269SD) but no nested conditional logic","Limited defined-term complexity — no long interpretation section or numerous definitions","Potential external complexity is the need to consult Schedule 4 (and tariff explanatory materials) to see the substantive duty outcome"],"plain_english_summary":"**What this instrument does (mechanics)\n\n- This is a Tariff Concession Order (TCO) that declares a specific imported product — \"phials (vials), glass\" classified at tariff heading 7010.90.10 — to be covered by the concession listed in Part III of Schedule 4 to the Customs Tariff Act 1995 under item number 50.  \n- The Order was made under section 269P of the Customs Act 1901 and takes effect from 6 June 2005. It remains in force until it is revoked under sections 269SC or 269SD of the Customs Act 1901 or until any last date noted in Column 2 (none other than the item number is shown here).\n- Practically, that means imports of the specified glass phials, properly classified at 7010.90.10, may be treated for customs duty purposes according to the Schedule 4, Part III, item 50 concession instead of the standard tariff treatment.\n\n**Who this affects\n\n- Importers and customs agents who bring in glass phials/vials (7010.90.10).  \n- Australian customs officials, who must accept and apply the concession where the goods meet the description and classification.  \n- Domestic manufacturers and suppliers of comparable glass phials, who face competition from imported product that may attract a lower duty.  \n- The Australian Government (Treasury/Customs) because applying the concession reduces customs revenue relative to charging the full tariff.\n\n**Why it matters (practical effects and incentives)\n\n- Reduced tariff burden: The immediate mechanical effect is to change the customs duty outcome for these imports (the Schedule 4 item determines the duty treatment). That lowers the landed cost of the imported phials for whoever imports them.\n- Behavioural incentives: Lower import duty encourages importation of the specified vials instead of sourcing domestically, or sourcing different products if the concession creates a price gap.  \n- Budgetary consequence: The concession creates a concentration of financial benefit for importers (reduced duty) and a diffuse fiscal cost for government revenue.  \n\n**Implementation, compliance and administrative points\n\n- To use the concession: importers must correctly classify the goods under tariff heading 7010.90.10 and rely on the TCO when declaring the import. Customs will need to verify classification and description against the Order.  \n- Administrative discretion and revocation: The power to make the Order is a delegated administrative act (section 269P). The Order can be revoked under sections 269SC or 269SD; that is how the concession can be removed if circumstances change.  \n- Risk of disputes: Close substitutes or slightly different designs (e.g. different glass composition, coatings, or labelling) may generate classification disputes and compliance costs.\n\n**Policy trade-offs, costs and implementation risks (analytical note)\n\n- Who pays and who wins: The direct winners are importers (and their customers) who pay less duty; the government forgoes tariff revenue. Domestic producers of similar products may lose sales or face margin pressure.  \n- Opportunity cost: The foregone revenue could have been used elsewhere; the intended benefit is cheaper imported inputs or finished goods for users of these vials. Whether that benefit exceeds the revenue cost depends on downstream effects (e.g. lower costs for pharmaceutical manufacturers) which are not specified in the text.  \n- Risk of targeted lobbying and concentrated rents: Because the concession applies to a narrowly described product, the primary beneficiaries are concentrated and therefore have incentive to seek or maintain the concession; administrative safeguards (revocation power, classification checks) are the counter‑measures.  \n- Compliance and enforcement cost: Customs must monitor correct use of the concession, which creates small regulatory burden and potential for classification disputes.\n\n**Statutory references in the Order**\n- Made under section 269P of the Customs Act 1901 (power to make TCOs).  \n- Revocation governed by sections 269SC and 269SD of the Customs Act 1901.  \n- The concession applied is the item shown in Part III of Schedule 4 to the Customs Tariff Act 1995 (item number 50).\n\n(Description based on the wording of Tariff Concession Order 0506866. The Order does not state the specific duty rate or zero-rate outcome; it specifies that the Schedule 4, Part III, item 50 treatment applies to the goods described.)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0506866","history":"/api/acts/tariff-concession-order-0506866/history","analysis":"/api/acts/tariff-concession-order-0506866/analysis","conflicts":"/api/acts/tariff-concession-order-0506866/conflicts","importantCases":"/api/acts/tariff-concession-order-0506866/important-cases","documents":"/api/acts/tariff-concession-order-0506866/documents"}}