{"id":"F2005L02531","name":"Tariff Concession Order 0507365","slug":"tariff-concession-order-0507365","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":37247,"registerId":"commonwealth-F2005L02531-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0507365","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 16.06.05 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\n3919.10.00 TAPE, SELF ADHESIVE, unplasticised polyvinyl chloride 50\n\nOp. 16.06.05 \\- TC 0507365\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":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a tariff concession for a specific product. It performs exactly the function intended by the Customs Act 1901 framework — granting duty relief for specific imported goods. No scope creep evident."},"complexity_factors":["Single product description with specific technical characteristics ('unplasticised polyvinyl chloride')","Minimal cross-referencing: only references to Section 269P of Customs Act 1901, Schedule 4 Item 50 of Customs Tariff Act 1995, and sections 269SC/269SD for revocation","No defined terms section — terms take their ordinary or customs classification meaning","Simple tabular format with only two columns of operative content","No conditional logic, exceptions, or nested provisions","One-page document with straightforward operative mechanism"],"plain_english_summary":"This Tariff Concession Order grants a reduced import duty for unplasticised (rigid) self-adhesive PVC tape (HS 3919.10.00), lowering costs for importers and Australian businesses that use the product and guiding customs processing. Effective 16 June 2005 and issued by Michael Perry under the Customs Act framework, the concession continues until revoked, making imported tape cheaper than it would be under the standard duty."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order does not expand the usual scope of a tariff concession instrument. It performs the standard administrative function of declaring a particular imported good eligible for a Schedule 4 Part III concession. It remains narrowly targeted to one product and does not add new policy features, conditions, or broader obligations beyond the ordinary TCO mechanism."},"complexity_factors":["Single goods line in THE TABLE (one product description only)","One customs tariff classification cited: 3919.10.00","Straightforward cross-reference to Part III of Schedule 4 to the Customs Tariff Act 1995","References to three statutory sections (s.269P, s.269SC, s.269SD) but no nested conditions or exceptions","Short temporal mechanism (effective from 16.06.05 until revoked or date in table)","No multiple defined terms, no layered eligibility tests, no procedural steps set out in the Order itself"],"plain_english_summary":"**What this order does (mechanically)**\n\n- This is a Tariff Concession Order (TCO) made under section 269P of the Customs Act 1901. It declares that a particular imported good is covered by an item in Part III of Schedule 4 to the Customs Tariff Act 1995. In practical terms that means the specified good is eligible for the tariff concession described in that Schedule item (usually a reduced or nil rate of customs duty) from 16 June 2005 until the Order is revoked or the date shown in the table, if any.\n\n**Which goods are affected**\n\n- The order applies to: \"TAPE, SELF ADHESIVE, unplasticised polyvinyl chloride\" classified to tariff heading 3919.10.00 (the table record references 3919.10.00 and an internal identifier \"50\").\n\n**Who is affected and who decides**\n\n- Importers of the specified PVC self‑adhesive tape are the direct beneficiaries: they can import that product under the tariff concession instead of paying the normal tariff that would otherwise apply. Domestic producers of like products are indirectly affected because they face competition from cheaper imported goods. The administrative decision is recorded as made by a delegate of the Chief Executive Officer (signed by Michael Perry). The legal authority cited to make the declaration is section 269P of the Customs Act 1901; revocation can occur under sections 269SC or 269SD.\n\n**Why this matters (stated purpose and practical effects)**\n\n- The instrument’s stated effect is to attach a Schedule 4 Part III item to the named goods so the concessional tariff treatment applies. The usual administrative rationale for TCOs is to allow inputs that are not available domestically, or that are needed for manufacturing, to be imported at lower duty. That is a claim about purpose; the concrete downstream effects are: reduced customs duties collected on those imports, a price/competitiveness effect for importers and downstream users, and increased competition for domestic suppliers of similar tape.\n\n**Costs, incentives and trade‑offs**\n\n- Who pays: the immediate fiscal cost is lower customs revenue (borne by taxpayers) to the extent imports of the specified tape would otherwise attract duty. The concentrated benefit accrues to importers (and possibly their customers) who save on duty.\n- Incentives and behaviour: importers are given an incentive to import the described product; domestic producers face substitution risk if imported tape is cheaper. There is a risk of commercial agents describing or modifying goods to fit the concession description (i.e. product design or labelling to meet the stated specification) — compliance depends on accurate classification and inspection.\n- Implementation and compliance: Customs must determine whether a shipment matches the description and tariff code. That creates a modest administrative burden on Customs and importers (classification, documentation, possible audits). Misclassification or ambiguity in the goods description can lead to disputes, retrospective assessments or revocation actions under sections 269SC/269SD.\n- Competition and markets: by lowering the effective cost of importing this narrow product, the measure can increase competition in the domestic market for that tape and for downstream products that use it. If domestic production is significant, that supplier group faces direct competition; if not, the effect is largely a price reduction for downstream buyers.\n\n**Key legal mechanics (sections cited)**\n\n- Legal basis: section 269P of the Customs Act 1901 (delegate making the declaration).\n- Revocation: sections 269SC and 269SD of the Customs Act 1901 provide the administrative routes to revoke the Order.\n- Tariff linkage: the Order ties the described good to Part III of Schedule 4 of the Customs Tariff Act 1995 by reference to tariff classification 3919.10.00.\n\n**Practical observations on scope and risk**\n\n- The concession is narrowly framed (one product description, one tariff classification). The principal implementation risks are classification disputes and potential product re‑labelling to capture the concession. The benefit is concentrated (importers of this tape); the cost (lost revenue) is diffuse across taxpayers. The Order can be revoked administratively, so the concession is not permanent unless maintained by future action."},"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-0507365","history":"/api/acts/tariff-concession-order-0507365/history","analysis":"/api/acts/tariff-concession-order-0507365/analysis","conflicts":"/api/acts/tariff-concession-order-0507365/conflicts","importantCases":"/api/acts/tariff-concession-order-0507365/important-cases","documents":"/api/acts/tariff-concession-order-0507365/documents"}}