{"id":"F2005L02532","name":"Tariff Concession Order 0507357","slug":"tariff-concession-order-0507357","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":37251,"registerId":"commonwealth-F2005L02532-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0507357","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 15.06.05 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\n6910.10.00 URINALS, WATER-FREE, porcelain 50\n\nOp. 15.06.05 \\- TC 0507357\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":"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 of the type routinely made under the Customs Act. It applies only to the specific goods described (water-free porcelain urinals) and does not represent any expansion beyond the original statutory purpose of granting duty concessions for particular imported goods."},"complexity_factors":["Single product category covered (water-free porcelain urinals)","Only one customs classification referenced (6910.10.00)","No defined terms section","No cross-references to other legislation beyond the empowering provision (s 269P) and revocation provisions (ss 269SC, 269SD)","Simple tabular format with only two columns of operative content","No conditional logic or exceptions within the order itself"],"plain_english_summary":"This Tariff Concession Order grants a reduced/zero customs duty for imported water‑free porcelain urinals (customs code 6910.10.00) under Item 50, Schedule 4 of the Customs Tariff Act 1995. It lowers import costs for importers and sellers of these fixtures, increases competition for Australian manufacturers, and took effect 15 June 2005. The order was made by an Australian Border Force delegate under section 269P of the Customs Act 1901."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument is a narrowly targeted tariff concession applying the existing Tariff Concession mechanism to a single product. It does not broaden or alter the statutory scheme or change the original purpose of the Tariff Concession framework; it simply applies that framework to one tariff classification (item 50, Part III, Schedule 4)."},"complexity_factors":["Single-line instrument: one goods description only (URINALS, WATER-FREE, porcelain)","One tariff classification cited: 6910.10.00","One Schedule 4 item referenced: Part III, item 50","Short statutory cross-references only (s.269P, s.269SC, s.269SD of the Customs Act 1901)","No nested exceptions, conditions, or multiple time-limited entries in the text"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This Tariff Concession Order (TCO) declares that a specific imported good — \"URINALS, WATER-FREE, porcelain\" classified at Customs Tariff heading 6910.10.00 — is subject to the tariff treatment listed at item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995.\n- The declaration is made under section 269P of the Customs Act 1901 by a delegate of the Chief Executive Officer of Australian Customs.  The TCO took effect on 15 June 2005 and remains in force until it is revoked under sections 269SC or 269SD of the Customs Act or until any specified end date in the Table.\n- In short: for the goods described, the TCO applies the tariff outcome (the concession) that is set out in Schedule 4, Part III, item 50 of the Customs Tariff Act 1995. To know the precise duty rate or waiver, you must read item 50 in that Schedule.\n\n**Who this affects**\n\n- Importers who bring into Australia porcelain, water‑free urinals classified under tariff heading 6910.10.00. They are the direct beneficiaries if the Schedule 4 item reduces or removes a duty.\n- Customs and border staff who assess and apply the tariff classification and concession at import.\n- Any domestic manufacturers of similar products, to the extent that a tariff concession changes relative prices between imported and locally produced goods.\n\n**Why it matters (practical effects and legal mechanics)**\n\n- The TCO changes the tariff treatment that applies to a narrowly described product. That directly affects the import duty payable (lower, nil, or otherwise altered, depending on Schedule 4 item 50).\n- Who pays: importers pay whatever duty remains after the concession is applied. If the concession reduces duty, importers' landed costs fall.\n- Who decides: a delegate of the Chief Executive Officer of Customs made the declaration under statutory power (s.269P). The declaration can be revoked by administrative action under ss.269SC or 269SD.\n- Behaviour likely to change: importers may increase purchases of the specified imported urinals if the concession lowers price; buyers in Australia (e.g. building owners, installers) may see lower supply prices. Domestic suppliers of similar products may face stronger price competition.\n\n**Key references and dates**\n\n- Legal power used: section 269P of the Customs Act 1901 (delegate powers to declare goods to which Schedule 4, Part III items apply).\n- Revocation mechanisms: sections 269SC and 269SD of the Customs Act 1901.\n- Affected tariff classification: 6910.10.00 (porcelain sanitary fixtures — here described as \"URINALS, WATER-FREE, porcelain\").\n- Schedule 4 reference: Part III, item number 50 (this item specifies the actual concession/duty outcome; consult the Customs Tariff Act 1995 for the precise rate or treatment).\n- Operational date recorded on the instrument: took effect 15 June 2005; instrument signed 2 September 2005.\n\n**Costs, incentives, trade‑offs and implementation risks**\n\n- Concentrated benefit: the concession is narrowly targeted to one detailed product description; benefits (lower duties) accrue directly to importers of that product and downstream purchasers.\n- Diffuse cost: any revenue loss from the concession is spread across the budget unless recouped elsewhere; if local producers lose sales, costs may be concentrated in that industry.\n- Administrative burden: importers must ensure correct tariff classification and meet any documentary requirements; Customs must track and apply the concession and any subsequent revocation.\n- Revocation risk: because the order can be revoked under s.269SC/269SD, the concession is reversible; importers face regulatory risk that the concession may be withdrawn.\n- Substitution effects: a tariff concession can change sourcing decisions (import vs local supply) and may shift demand patterns for products that are close substitutes.\n\n(For the exact numeric duty or exemption that applies under this TCO, consult Part III of Schedule 4 to the Customs Tariff Act 1995, item 50.)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0507357","history":"/api/acts/tariff-concession-order-0507357/history","analysis":"/api/acts/tariff-concession-order-0507357/analysis","conflicts":"/api/acts/tariff-concession-order-0507357/conflicts","importantCases":"/api/acts/tariff-concession-order-0507357/important-cases","documents":"/api/acts/tariff-concession-order-0507357/documents"}}