{"id":"F2005L02634","name":"Tariff Concession Order 0507060","slug":"tariff-concession-order-0507060","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":37431,"registerId":"commonwealth-F2005L02634-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0507060","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 09.06.05 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| 4804.52.00 | PAPERBOARD, bleached, in rolls, complying with ALL provisions ofthe USA Federal Food and Cosmetic Act, Food and Drugs AdditivesSection 176.170Op. 09.06.05 - TC 0507060 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 09 September 2005 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument is narrow and declarative: it implements a tariff concession for a specifically described imported paperboard. It does not expand the law beyond that original purpose. There is no evidence in the text of scope creep or material departure from an ordinary tariff-concession declaration; it simply applies an existing Schedule 4 item (item 50) to the listed good and sets an administrative effective date."},"complexity_factors":["Single-line instrument covering one tariff classification (4804.52.00).","Short text (one page) with limited operative clauses.","One external technical standard referenced (21 CFR §176.170).","One cross-reference to Part III of Schedule 4 (item 50) and to sections 269P, 269SC, 269SD of the Customs Act 1901.","No nested exceptions, no multiple conditional branches, no expiry date specified in Column 2."],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This is a Tariff Concession Order made under section 269P of the Customs Act 1901. The delegate (Michael Perry) declares that a specific imported good is a good “to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of the Table applies.”\n- The Table lists one line: paperboard (bleached, in rolls) classified at tariff heading 4804.52.00 and required to comply with the provisions of US FDA regulation 21 CFR §176.170 (the entry describes it as “complying with ALL provisions of the USA Federal Food and Cosmetic Act, Food and Drugs Additives Section 176.170”).\n- Column 2 records the Schedule 4 item number as 50. The Order takes effect from 09 June 2005 and continues until revoked under sections 269SC or 269SD of the Customs Act 1901, or until any date specified in Column 2.\n\n**Who is affected**\n\n- Importers of the specified bleached paperboard in rolls (tariff classification 4804.52.00) are the primary direct beneficiaries because the Order makes those imported goods eligible for whatever tariff treatment is tied to item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995.\n- Customs officials and border agents must apply this declaration when assessing tariff treatment for consignments that match the description and satisfy the compliance condition.\n- Downstream users of that paperboard (for example, manufacturers or packagers that use food-contact paperboard) are indirectly affected because changes in import tariff treatment change input costs.\n- Domestic producers of similar paperboard may be affected by increased competition from concessionally-rated imports.\n\n**Why it matters (practical effect and compliance points)**\n\n- By declaring this particular good to which Schedule 4, Part III item 50 applies, the Order changes the tariff outcome for imports of that good. Schedule 4, Part III entries typically specify concessional tariff treatment for identified inputs; this Order makes the listed paperboard eligible for that treatment.\n- To qualify, imported consignments must both match the tariff classification (4804.52.00) and meet the stated material standard (compliance with 21 CFR §176.170, i.e. the US FDA requirements cited for paper and paperboard intended to contact food).\n- Importers will need to hold and present evidence that shipments meet the description and the FDA standard (documentation from suppliers, specifications, test certificates or declarations) when claiming the concessional tariff.\n- The Order is time‑limited only by revocation or a specific expiry if later inserted; it does not itself set a fixed end date in Column 2.\n\n**Mechanisms, incentives and trade-offs (analyst’s lens)**\n\n- Who pays and who benefits: If item 50 reduces or removes a customs duty, importers (and their customers) pay less at the border and therefore may face lower input costs. Any fiscal cost is borne by the budget through reduced tariff revenue.\n- Who decides and discretion: The legal power used is a delegated administrative declaration under s269P. Revocation can be carried out under ss269SC/269SD, so ongoing entitlement depends on administrative review and exercise of discretion.\n- Compliance burden and implementation risk: Importers bear the compliance cost of proving classification and FDA-standard compliance to customs. Customs must assess documentary or physical evidence, which creates administrative workload and possible disputes over conformity to the FDA standard.\n- Effects on market behaviour: Lower tariffs on this specific imported input can encourage substitution toward imports of this particular grade of paperboard, affecting domestic manufacturers of like goods. The specificity of the order (tariff heading plus reference to an FDA standard) narrows eligibility and may create incentives for suppliers to tailor product specifications to meet the concession description.\n- Concentrated benefits versus diffuse costs: Benefits are concentrated on importers and users of this exact paperboard; costs (lost tariff revenue, competitive pressure on local producers) are dispersed. That distribution creates an incentive for interested importers or users to apply for and maintain such orders.\n\n**Statutory references in this instrument**\n\n- Made under: section 269P, Customs Act 1901 (delegate declaration power).\n- Revocation mechanisms cited: sections 269SC and 269SD, Customs Act 1901.\n- Tariff treatment applied via: Part III of Schedule 4 to the Customs Tariff Act 1995 (item 50 listed in Column 2).\n\n(Declared: Op. 09.06.05 - TC 0507060)"},"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"},"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 type of paperboard. It has not expanded beyond its original purpose of granting a duty concession for this particular product category."},"complexity_factors":["Single, specific product category (bleached paperboard in rolls)","Only one condition for eligibility (compliance with US Federal Food and Cosmetic Act Section 176.170)","No cross-references to other legislation beyond the standard Customs Act and Customs Tariff Act citations","Simple two-column table format with straightforward operative dates","No nested exceptions, definitions section, or conditional logic beyond the single compliance requirement"],"plain_english_summary":"This order grants a tariff concession allowing bleached paperboard in rolls that meet US food-safety additive standards (FDA §176.170) to enter Australia at a reduced customs duty. It benefits importers and Australian businesses using food‑grade paperboard by lowering import costs while limiting the concession to products meeting high safety standards. The concession has been in effect since 9 June 2005."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0507060","history":"/api/acts/tariff-concession-order-0507060/history","analysis":"/api/acts/tariff-concession-order-0507060/analysis","conflicts":"/api/acts/tariff-concession-order-0507060/conflicts","importantCases":"/api/acts/tariff-concession-order-0507060/important-cases","documents":"/api/acts/tariff-concession-order-0507060/documents"}}