{"id":"F2005L02592","name":"Tariff Concession Order 0507314","slug":"tariff-concession-order-0507314","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":37382,"registerId":"commonwealth-F2005L02592-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0507314","content":"\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n| |\n\n| |\n\n| TARIFF CONCESSION ORDER |\n\n| |\n\n| |\n\n|Under Section 269P of the Customs Act 1901, I, Michael Perry, a delegate of the Chief Executive Officer |\n\n|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 |\n\n|Tariff Act 1995 specified in Column 2 of THE TABLE applies. This Order shall have effect from 10.06.05 and |\n\n|continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2. |\n\n|\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_|\n\nTHE TABLE\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nCOLUMN 1 COLUMN 2\n\nDescription of Goods including the Schedule 4 Item Number\n\nCustoms Tariff Classification Last date of effect\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n8438.60.00 FLORETTER, VEGETABLE 50\n\nOp. 10.06.05 \\- TC 0507314\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n|This is page 1 of 1 page of the above Table. |\n\n| ...Michael Perry.............................. |\n\n|Dated 02 SEPTEMBER 2005 Delegate of the Chief Executive Officer |\n\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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument exercising a specific statutory power. It has not expanded beyond its original purpose of granting a tariff concession for a specific category of goods."},"complexity_factors":["Single, specific concession covering only one tariff classification (8438.60.00)","No defined terms requiring interpretation","No nested conditions or exceptions — straightforward application of Schedule 4 Item 50","Minimal cross-referencing (only references to empowering sections 269P, 269SC, 269SD and the Customs Tariff Act 1995)","Single-page document with tabular format","No conditional logic or 'if-then' scenarios"],"plain_english_summary":"This order grants a customs duty concession for imported vegetable floretting machines (tariff code 8438.60.00), reducing or eliminating import duty under Item 50, Part III, Schedule 4 of the Customs Tariff Act 1995. It lowers costs for importers and food processors, helping them access machinery more affordably and potentially reducing consumer prices. Effective 10 June 2005; issued under section 269P of the Customs Act."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order is consistent with the original, narrow purpose of Tariff Concession Orders: to apply a specified Schedule 4 concession to identified imported goods. It does not broaden the legislative scheme or add new policy functions beyond granting concessional tariff treatment to the listed good."},"complexity_factors":["Single-entry Table with one goods description and one Schedule 4 item","Minimal conditional logic (effective from date; continues until revoked)","Cross-references to three statutory provisions: s269P, s269SC, s269SD (Customs Act 1901) and to Part III of Schedule 4 of the Customs Tariff Act 1995","One customs tariff classification cited (8438.60.00)","Short instrument (one page) and no nested exceptions or multiple defined terms"],"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. It declares that the goods described in Column 1 of the Table are goods to which the item listed in Part III of Schedule 4 to the Customs Tariff Act 1995 (shown in Column 2) applies. In practice that means those goods are entitled to the tariff concession (a reduced or zero customs duty) specified by that Schedule 4 item.\n- The Table lists one entry: goods described as “FLORETTER, VEGETABLE” with the customs tariff classification 8438.60.00 and the Schedule 4 item reference shown as “50.” The Order took effect on 10 June 2005 and continues until revoked under ss 269SC or 269SD of the Customs Act or any expiry date shown (none is shown here).\n\n**Who is affected**\n\n- Importers who bring into Australia goods matching the description and classification in Column 1 (here, the vegetable \"floretter\" classed to 8438.60.00) — they can claim the concession in Schedule 4 item 50 instead of paying the standard tariff for that classification.\n- The Australian Government — it forgoes the tariff revenue that would otherwise be collected on those imports while the concession applies.\n- Domestic producers of equivalent goods and downstream users — they may face different competitive conditions because imported goods enter at a lower tariff. Customs officers and brokers — they must apply the concession correctly at import clearance.\n\n**Why it matters (purpose claim and practical effects)**\n\n- The instrument’s stated legal effect is to attach a Schedule 4 concession item to a specific imported good so that the concessional tariff treatment applies (see instrument text and Schedule 4 reference). That is typically done where either the imported input is not available domestically or to support particular downstream industries, although the text here does not state the policy rationale beyond effecting the concession.\n- Practical consequences: importers pay less customs duty (direct financial benefit); government revenue is reduced for as long as the concession continues; administrative work is required to ensure correct classification and to monitor eligibility. There is a built-in mechanism for change: the concession can be revoked under ss 269SC or 269SD of the Customs Act, which allows the Department to end the concession if circumstances change.\n\n**Costs, incentives and implementation trade-offs**\n\n- Who pays: the immediate financial cost (lower tariff receipts) is borne by the Commonwealth; importers receive the financial benefit. Any industry adjustment costs fall on competing domestic producers if they exist.\n- Incentives: importers have an incentive to import goods that fit the description and classification to claim the concession. That creates an administrative incentive for accurate product description and tariff classification at import clearance; potential disputes can arise if the imported product’s characteristics are ambiguous.\n- Implementation risk and compliance burden: customs officers must apply the correct Schedule 4 item and verify that goods match the description; misclassification risks either lost revenue or penalties. The concession can be revoked, so beneficiaries face regulatory uncertainty over the long term.\n\n**Key legal hooks (where to look in the statute)**\n\n- Section 269P (power to make Tariff Concession Orders), and ss 269SC/269SD (powers to revoke), Customs Act 1901.\n- The concessional tariff itself is specified by the referenced item in Part III of Schedule 4 to the Customs Tariff Act 1995 (item shown as “50” in Column 2). The tariff classification cited is 8438.60.00.\n\n"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0507314","history":"/api/acts/tariff-concession-order-0507314/history","analysis":"/api/acts/tariff-concession-order-0507314/analysis","conflicts":"/api/acts/tariff-concession-order-0507314/conflicts","importantCases":"/api/acts/tariff-concession-order-0507314/important-cases","documents":"/api/acts/tariff-concession-order-0507314/documents"}}