{"id":"F2005L02581","name":"Tariff Concession Order 0507396","slug":"tariff-concession-order-0507396","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":37344,"registerId":"commonwealth-F2005L02581-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0507396","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\n8421.21.90 WATER PURIFIERS, ULTRAVIOLET 50\n\nOp. 16.06.05 \\- TC 0507396\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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order implements a narrow, product-specific tariff concession (UV water purifiers) and does not broaden the legislative purpose beyond applying the specified Schedule 4 concession to that product description. It remains within the original, narrow scope of granting targeted tariff relief for particular imported goods."},"complexity_factors":["Single-page instrument with one Table row","One tariff classification listed (8421.21.90)","Single Schedule 4 item referenced (Part III, item 50)","Cross-references to three statutory provisions (Customs Act s.269P, s.269SC, s.269SD and Schedule 4 of Customs Tariff Act 1995)","No conditional sub-clauses, no multiple definitions, no expiry date specified in the Table"],"plain_english_summary":"**What this instrument does (mechanics)\n\n- This Tariff Concession Order (TCO 0507396) declares that imported goods described as \"WATER PURIFIERS, ULTRAVIOLET\" and classified to tariff heading 8421.21.90 are to be treated as goods to which item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies.  In practice that means those imports are eligible for the specific tariff concession listed at that Schedule/ item.\n\n- The declaration was made under section 269P of the Customs Act 1901 by a delegate of the Commissioner (the officer who can make these orders). The Order took effect from 16 June 2005 and remains in force until it is revoked under sections 269SC or 269SD of the Customs Act 1901 (or until any end date shown in the Table, none is specified here).\n\nWho is affected\n\n- Importers who bring ultraviolet (UV) water purifiers into Australia and whose goods fall under Customs tariff classification 8421.21.90. Those importers gain the tariff concession identified by Schedule 4, Part III, item 50.\n\n- Australian customs administration (for classification and compliance checks) and the Department of Home Affairs (Customs) staff who implement and monitor the concession.\n\n- Competing Australian suppliers of UV water purifiers (if any), since a tariff concession lowers the duty barrier for imported competing products.\n\nWhy it matters (purpose claim and practical consequences)\n\n- The expressed purpose is to apply the Schedule 4 concession to these specific imported goods (the instrument itself is the mechanical step that extends the concession to goods of that description).  Officials use TCOs to grant targeted duty relief for particular imported goods.\n\n- Concrete effects: importers of qualifying UV water purifiers will pay the lower duty (or duty-free treatment) that item 50 in Schedule 4 provides while the TCO remains in force. That reduces import costs for those firms and reduces customs revenue otherwise collected on those imports.\n\nCosts, incentives and trade-offs (implementation-tested view)\n\n- Who pays: the fiscal cost (reduced customs revenue) is borne by the Commonwealth; the concentrated private benefit accrues to importers of the specified UV purifiers.\n\n- Who decides and how behaviour changes: a delegate of the CEO (Customs) decides classification and concession eligibility under s.269P. Importers will have an incentive to import goods that fit the description and tariff classification 8421.21.90 to access the concession. That creates an incentive to ensure product descriptions and tariff classifications match the TCO’s wording.\n\n- Compliance and administration: the Border Force/Customs must verify that imports meet the description and HS classification; misclassification disputes can arise and require administrative review or challenge. The instrument references revocation and review powers (ss.269SC/269SD), so the concession can be rescinded if circumstances warrant.\n\n- Market effects and risks: the benefit is concentrated (importers of the specific product). The cost is diffuse (lost tariff revenue). There is potential for substitution (importers may reclassify or modify products to qualify), and a scope for businesses to seek similar concessions for related goods (administrative workload, possible rent-seeking), but those outcomes depend on enforcement and the exact wording of the product description and Schedule 4 item.\n\nKey legal hooks (references)\n\n- Made under s.269P of the Customs Act 1901 (delegate power to declare goods as subject to a Schedule 4 item).\n- Revocation or review is under ss.269SC and 269SD of the Customs Act 1901.\n- The concession being applied is located at Part III of Schedule 4 to the Customs Tariff Act 1995 (item 50).\n\nPractical note on boundaries\n\n- The concession only applies while the TCO is in force and only to imports that both match the physical description (\"WATER PURIFIERS, ULTRAVIOLET\") and are classified to the stated tariff heading (8421.21.90). If a shipment’s description or classification differs, Customs may deny the concession and charge ordinary duty. The Order does not itself set out detailed eligibility conditions beyond that description and the cross-reference to the Schedule 4 item.\n\n( Signed by a delegate, dated 2 September 2005; operative from 16 June 2005 )"},"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 duty-free status to a specific category of goods."},"complexity_factors":["Single, specific product category (UV water purifiers under one tariff classification)","No conditional logic or exceptions — straightforward declaration","Only 2 operative dates (effective date and issuance date)","No cross-references to other legislation beyond the enabling Act section","Standard bureaucratic template format with minimal substantive content","No defined terms requiring interpretation"],"plain_english_summary":"This Tariff Concession Order removes customs duty on imported ultraviolet water purifiers (tariff code 8421.21.90), letting businesses import them duty-free. It lowers costs for importers and potentially consumers, while increasing competition for any domestic manufacturers. Issued 16 June 2005 by Michael Perry under section 269P of the Customs Act 1901, the concession continues indefinitely until revoked."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0507396","history":"/api/acts/tariff-concession-order-0507396/history","analysis":"/api/acts/tariff-concession-order-0507396/analysis","conflicts":"/api/acts/tariff-concession-order-0507396/conflicts","importantCases":"/api/acts/tariff-concession-order-0507396/important-cases","documents":"/api/acts/tariff-concession-order-0507396/documents"}}