{"id":"F2005L02677","name":"Tariff Concession Order 0508475","slug":"tariff-concession-order-0508475","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":37429,"registerId":"commonwealth-F2005L02677-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0508475","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 29.06.05 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| 8421.39.00 | RESPIRATORY FILTERS, AIR, WELDING, activated carbonOp. 29.06.05 - TC 0508475 | 50  |\n| ---------- | ---------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 09 September 2005 Delegate of the Chief Executive Officer |\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 creating a specific tariff concession. It has not expanded beyond its original purpose of granting duty relief for a particular class of goods."},"complexity_factors":["Single, specific goods description with clear classification","No defined terms section — uses standard customs terminology","No cross-references beyond basic statutory citations (Customs Act 1901, Customs Tariff Act 1995)","Simple two-column table format","No conditional logic or exceptions","One-page document with straightforward operative clause"],"plain_english_summary":"This Order grants a tariff concession making respiratory air filters for welding that use activated carbon eligible for a reduced/zero customs duty. It lowers import costs for businesses and importers of welding safety equipment, administered by the Australian Border Force, and has effect from 29 June 2005 until revoked."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument is narrowly focused: it grants a tariff concession treatment to a single, specifically-described imported product. It does not broaden into unrelated areas or add regulatory burdens beyond changing tariff treatment for that product. Therefore it has not grown beyond its original, stated purpose."},"complexity_factors":["Very short instrument (single-page, single table entry)","One tariff line listed: 8421.39.00","One Schedule reference: Part III, Schedule 4, item 50 (external lookup required to see the tariff rate)","Cross-references to the Customs Act 1901: s.269P (making power), s.269SC and s.269SD (revocation) — limited statutory cross-references","No nested exceptions, conditions, or multiple defined terms within the instrument itself","Potential classification ambiguity due to concise product description (may require technical evidence for customs classification)"],"plain_english_summary":"**What this instrument does, in plain English**\n\n- This order (Tariff Concession Order 0508475) says that a particular imported product — \"respiratory filters, air, welding, activated carbon\" classifiable under tariff heading 8421.39.00 — is to be treated as a good covered by item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995.\n\n- Practically that means the importer of those filters is entitled to whatever tariff concession (reduced or zero customs duty) is specified by Schedule 4, Part III, item 50 of the Customs Tariff Act 1995. To know the exact duty rate you must look up item 50 in Schedule 4 of the Customs Tariff Act.\n\n- The Order was made under section 269P of the Customs Act 1901 by a delegate of the Chief Executive Officer and took effect from 29 June 2005. It continues until it is revoked under sections 269SC or 269SD of the Customs Act or until any end date listed in Column 2 (none is listed beyond the item number), whichever comes first.\n\n**Who is affected**\n\n- Importers and customs brokers who bring these activated-carbon welding respiratory filters into Australia. They are the immediate financial beneficiaries because the concession changes the customs duty treatment at import.\n\n- Downstream users (welding businesses, manufacturers, distributors) may experience lower input costs if importers pass on savings.\n\n- The Australian Government (customs/revenue) is affected through reduced tariff receipts for these goods while the concession applies.\n\n**Why it matters (mechanics, incentives and trade-offs)**\n\n- Mechanism: the delegate has declared the product to be covered by an existing tariff concession item. The concession changes the tariff rate that applies on import (see Part III, Schedule 4, item 50 of the Customs Tariff Act 1995).\n\n- Incentives and behaviour change: Lower or zero tariffs reduce the cost of importing the specified filters, which may increase imports of that product or reduce local sourcing if local manufacturers exist. Importers gain a direct financial benefit; downstream buyers may see lower prices or higher margins.\n\n- Costs and trade-offs: Reduced tariff revenue for the Commonwealth while the concession is in force. There is a compliance and administrative cost in determining whether an imported product matches the written description and tariff classification; customs may audit or dispute classification.\n\n- Implementation and discretion: The order relies on the delegate's classification and references statutory mechanisms for revocation (sections 269SC and 269SD of the Customs Act). That creates administrative discretion to revoke the concession later if conditions change or an error is identified.\n\n**Practical notes and risks**\n\n- To claim the concession, importers must ensure goods match the description and the tariff classification. Ambiguity in the product description (short, product-level wording) can lead to classification disputes or the need for technical evidence.\n\n- The concession remains in force until revoked; there is no automatic expiry date in the instrument itself.\n\n**Key citations from the Order**\n\n- Made under section 269P of the Customs Act 1901; revocation mechanisms are sections 269SC and 269SD.\n- Tariff heading: 8421.39.00.\n- Schedule reference: Part III of Schedule 4 to the Customs Tariff Act 1995, item 50.\n- Effective date: 29.06.2005; instrument dated 9 September 2005 and signed by Michael Perry (delegate of the CEO)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0508475","history":"/api/acts/tariff-concession-order-0508475/history","analysis":"/api/acts/tariff-concession-order-0508475/analysis","conflicts":"/api/acts/tariff-concession-order-0508475/conflicts","importantCases":"/api/acts/tariff-concession-order-0508475/important-cases","documents":"/api/acts/tariff-concession-order-0508475/documents"}}