{"id":"F2005L02854","name":"Tariff Concession Order 0507516","slug":"tariff-concession-order-0507516","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":37879,"registerId":"commonwealth-F2005L02854-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0507516","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 20.06.05 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| 3920.49.00 | POLYOLEFIN FILM, silicon coated on NOT less than one sideOp. 20.06.05 - TC 0507516 | 50  |\n| ---------- | ---------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.Michael Perry........................Dated 16 September 2005 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------ |","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, single-product Tariff Concession Order operating exactly as intended under the Customs Act 1901 framework. It has not expanded beyond its original purpose of granting a specific tariff concession for a specific product."},"complexity_factors":["Single product concession with straightforward classification","No nested conditions or exceptions — simply applies Schedule 4 Item 50 to goods meeting the description","Minimal cross-referencing (only references standard Customs Act provisions for making and revoking orders)","Very short document (1 page, 1 table entry)","Only 2 operative dates (effective date and delegation date)"],"plain_english_summary":"This Tariff Concession Order lets imports of silicon-coated polyolefin film enter Australia at a reduced (concessional) customs duty under Schedule 4, Item 50 (customs code 3920.49.00). Effective 20 June 2005 and continuing until revoked, it lowers costs for importers and downstream users (packaging and manufacturers) while potentially increasing competition for domestic producers, who may seek review if they can supply the product locally."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order does not broaden the legislative scheme beyond its original purpose. It is a routine, product‑specific application of the existing tariff concession mechanism (Schedule 4 concessions under the Customs Tariff Act 1995), declaring one particular class of imported goods to be covered by an existing concession item. It does not add new powers, create new classes of beneficiaries, or introduce new regulatory conditions; it merely applies an existing Schedule 4 item to a narrowly described good."},"complexity_factors":["One page instrument with a single table row (one tariff concession)","Single tariff classification specified: 3920.49.00","Single Schedule 4 item referenced (Part III, item 50) — no multiple items or conditional subdivisions","Simple temporal rule: takes effect from a specific date and continues until revoked (no layered expiry conditions)","Cross‑references to three provisions of the Customs Act 1901 (ss.269P, 269SC, 269SD) and to Schedule 4 of the Customs Tariff Act 1995, but no complex interlocking definitions or nested exceptions","Technical product description (polyolefin film, silicon coated) requires correct classification in practice"],"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 a particular imported good is covered by an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (Column 2 shows the Schedule 4 item number: 50).\n- The described good is: “POLYOLEFIN FILM, silicon coated on NOT less than one side” classified at tariff heading 3920.49.00.\n- The Order takes effect from 20 June 2005 and remains in force until it is revoked under sections 269SC or 269SD of the Customs Act 1901, or until any later expiry date specified in the Table (none is specified here).\n\n**Who this affects**\n\n- Importers who bring into Australia polyolefin film (silicon coated on at least one side) classified under 3920.49.00. Those importers can rely on the Schedule 4 concession (item 50) when making customs declarations, subject to the usual administrative requirements.\n- The Department of Home Affairs / the Customs administration, which implements and may later revoke the Order (revocation is possible under sections 269SC or 269SD).\n- Australian revenue is affected to the extent the concession reduces customs duty receipts for imports of the specified film.\n\n**Why it matters (stated purpose and practical effects)**n\n- Stated purpose: to make the named goods fall within a tariff concession item (Schedule 4, Part III, item 50). That normally allows those imports to enter at a lower rate of customs duty (including possibly duty‑free), as set out by the Customs Tariff Act 1995.\n- Practical effects and incentives:\n  - Beneficiaries are concentrated: importers (and downstream users/manufacturers who buy the film) directly benefit from lower import costs. The benefit will be felt most strongly by businesses that use this film as an input.\n  - Costs are diffuse: reduced customs revenue is borne by the public purse (taxpayers broadly), unless the concession is offset elsewhere.\n  - Behavioural change: importers may substitute this imported film for more expensive domestic inputs or other imported grades; downstream manufacturers may adjust sourcing or production processes to use the cheaper input.\n\n**Implementation, compliance and risks**\n\n- Compliance: importers must correctly classify goods as 3920.49.00 and meet any administrative requirements to claim the Schedule 4 concession. Misclassification or false claims expose importers to penalties.\n- Administrative discretion and review: the Order was made by a delegate of the CEO and can be revoked by the administration under the cited provisions (269SC/269SD). That creates ongoing administrative control over the concession.\n- Risks and trade‑offs: the concession reduces customs revenue and may affect domestic producers of comparable film if they face lower demand; there is a risk of classification disputes where similar films are imported (the concession applies only to the precise description and tariff heading listed).\n\n**Relevant statutory hooks (where to look in the law)**n\n- Made under s.269P of the Customs Act 1901 (power to make Tariff Concession Orders).\n- Revocation powers in ss.269SC and 269SD of the Customs Act 1901.\n- The concession’s substantive effect follows from the referenced item in Part III of Schedule 4 to the Customs Tariff Act 1995 (item number 50 in Column 2)."},"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-0507516","history":"/api/acts/tariff-concession-order-0507516/history","analysis":"/api/acts/tariff-concession-order-0507516/analysis","conflicts":"/api/acts/tariff-concession-order-0507516/conflicts","importantCases":"/api/acts/tariff-concession-order-0507516/important-cases","documents":"/api/acts/tariff-concession-order-0507516/documents"}}