{"id":"F2005L03383","name":"Tariff Concession Order 0506931","slug":"tariff-concession-order-0506931","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38726,"registerId":"commonwealth-F2005L03383-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0506931","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 07.06.05 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| 3917.40.00 | PIPE FITTINGS, FIRE SPRINKLER, chlorinated polyvinyl chloride(cpvc)Op. 07.06.05 - TC 0506931 | 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":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This TCO operates within the normal, narrow purpose of tariff concession orders: to apply a Schedule 4 tariff item to a specifically described imported good. It does not expand the statutory scheme or add new regulatory powers beyond that routine function; it is limited to a single product (CPVC fire‑sprinkler pipe fittings) and therefore has not grown beyond the original, instrument‑type purpose of granting a tariff concession."},"complexity_factors":["Single‑page instrument covering one product line","One tariff classification cited (3917.40.00)","One Schedule 4 item referenced (Part III item 50)","Few statutory cross‑references (s269P, s269SC, s269SD of Customs Act 1901)","No nested exceptions, conditions, or multiple product variants listed","Short textual goods description (low definitional ambiguity but requires product matching)"],"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. The delegate (Michael Perry) declares that a narrowly described imported good is a good to which an item in Part III of Schedule 4 to the Customs Tariff Act 1995 applies. In practice that means the identified good is entitled to the concession or preferential tariff treatment specified by that Schedule item. (The order takes effect from 07 June 2005 and remains in force until it is revoked under sections 269SC or 269SD of the Customs Act, or until any expiry date specified in the Table.)\n\n**Which goods are covered:**\n\n- The Tariff Concession Order covers: \"PIPE FITTINGS, FIRE SPRINKLER, chlorinated polyvinyl chloride (CPVC)\". The tariff classification shown is 3917.40.00 (a heading in the customs tariff).\n\n**What legal effect that has:**\n\n- By linking that specific description/classification to Schedule 4 (Part III) item number 50 of the Customs Tariff Act 1995, the TCO alters the customs duty treatment of those imports according to the rules in that Schedule item. Concretely, importers of those CPVC fire‑sprinkler pipe fittings will pay the tariff rate (or enjoy the concession) that Schedule 4 item 50 prescribes instead of the ordinary rate that would apply without the TCO.\n\n**Who is affected and who pays:**\n\n- Direct beneficiaries: importers (and their customers) bringing in the specified CPVC fire‑sprinkler fittings. They pay lower customs duty (or a different duty treatment) as specified by the Schedule item.\n- Fiscal cost: the Australian Government forgoes (or changes) customs revenue that would otherwise have been collected on those imports.\n- Indirectly affected parties: any domestic manufacturers or suppliers of comparable fittings who face changed price competition; downstream users (installers, builders) who may experience lower input costs.\n\n**Why it matters (stated rationale and practical implications):**\n\n- The explicit, mechanical purpose of a TCO is to allow concessional tariff treatment for specific imported goods that meet the written description (here, CPVC fire‑sprinkler pipe fittings). The order itself does not explain policy reason beyond that legal effect. Advocates commonly claim such concessions reduce input costs for industry sectors that rely on imported specialised components; opponents note concessional treatment reduces customs revenue and can change competition between imports and local production.\n\n**Costs, incentives and implementation factors to watch:**\n\n- Revenue and opportunity cost: the concession reduces customs receipts on these imports (foregone revenue), and that is the direct budgetary cost.\n- Concentrated benefit, diffuse cost: a small set of importers (concentrated) benefit directly; the fiscal cost is spread across taxpayers (diffuse).\n- Compliance and classification risk: the TCO relies on the precise tariff classification (3917.40.00) and the textual goods description. Importers must correctly classify goods and match the description to receive the concession; that creates compliance checks and some scope for disputes or reclassification challenges by customs.\n- Administrative discretion and revocation: the order persists until revoked under ss 269SC/269SD. Government agencies retain the power to revoke if conditions change (e.g. misuse, domestic industry concerns), which creates uncertainty for importers over long‑term planning.\n- Substitution and market effects: lower tariff on these fittings may encourage import substitution away from domestic producers or from alternative materials, depending on relative prices and supply availability.\n\n**Practical mechanics an importer needs to note:**\n\n- Use HS/tariff heading 3917.40.00 and ensure the goods exactly match the textual description (CPVC pipe fittings for fire sprinklers).\n- Check Schedule 4 Part III item 50 to confirm the precise concession (rate or exemption) and any conditions tied to that item.\n- Be aware the order took effect on 07.06.2005 and was signed by the delegate (Michael Perry); it remains operative until formally revoked or until any expiry date recorded against the schedule item.\n\n(References in the order: section 269P of the Customs Act 1901; possible revocation under ss 269SC or 269SD; Customs Tariff Act 1995 Schedule 4 Part III item number 50; tariff classification 3917.40.00.)"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order covering a single specific product category. It matches the typical scope of such instruments under the Customs Act 1901 framework."},"complexity_factors":["Single, specific product category covered (CPVC fire sprinkler pipe fittings)","Only one customs tariff classification referenced (3917.40.00)","No conditional logic or exceptions within the order itself","Short document (1 page) with minimal cross-referencing","Standard template format with clear table structure","References to external legislation (Customs Act 1901, Customs Tariff Act 1995) but does not reproduce complex provisions"],"plain_english_summary":"This Tariff Concession Order grants a reduced/zero customs duty for CPVC fire sprinkler pipe fittings classified under 3917.40.00, lowering import costs for those specific goods. \n\nIt affects importers and businesses in the fire protection and plumbing supply sectors, helping them access these fittings more cheaply; it took effect on 7 June 2005 and was made under Section 269P of the Customs Act 1901."},"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-0506931","history":"/api/acts/tariff-concession-order-0506931/history","analysis":"/api/acts/tariff-concession-order-0506931/analysis","conflicts":"/api/acts/tariff-concession-order-0506931/conflicts","importantCases":"/api/acts/tariff-concession-order-0506931/important-cases","documents":"/api/acts/tariff-concession-order-0506931/documents"}}