{"id":"F2005L03156","name":"Tariff Concession Order 0508493","slug":"tariff-concession-order-0508493","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":134375,"registerId":"commonwealth-F2005L03156-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0508493","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 01.07.05 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| 3920.43.00 | SHEETS, POLYVINYL CHLORIDE, extruded, thickness NOT less than1.5 mmOp. 01.07.05 - TC 0508493 | 50  |\n| ---------- | -------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 07 October 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, narrow tariff concession order covering a single product category. It matches the original intent of the Customs Act provisions — to grant duty relief on specific imported goods where no local substitute exists. No scope creep evident."},"complexity_factors":["Single, highly specific product description (extruded PVC sheets ≥1.5mm)","Only one tariff classification code involved (3920.43.00)","No conditional logic, exceptions, or nested provisions","No defined terms section — relies on standard Customs Tariff definitions","Straightforward effective date and revocation mechanism","Total length: approximately 200 words across entire instrument"],"plain_english_summary":"This Tariff Concession Order removes or reduces customs duty on imported extruded PVC sheets (at least 1.5 mm thick, tariff code 3920.43.00), lowering import costs for businesses that buy them. \n\nIt affects importers (paying less tax), Australian manufacturers (facing cheaper imported competition), and downstream users of PVC sheets. It aims to make necessary imported inputs cheaper when local supply is absent, and has applied since 1 July 2005."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order does not alter the object described; it designates that the specified PVC sheets are subject to item 50 of Part III, Schedule 4 from 1 July 2005 until revoked under the listed revocation provisions. No expansion or narrowing beyond that designation is evident in the instrument itself."},"complexity_factors":["Narrow product scope: single, specific good (extruded PVC sheets ≥1.5 mm; tariff code 3920.43.00)","Single legal operation: attaching a Schedule 4 item (item 50) to that tariff classification","Delegated administrative instrument (s.269P) rather than primary legislation","Clear temporal framing: effective date (01.07.05) and revocation routes (ss.269SC/269SD)","No multi-step tests, conditions, exemptions or cross-references to other complex regimes in the text"],"plain_english_summary":"This Order applies item 50 in Part III of Schedule 4 of the Customs Tariff Act 1995 to extruded polyvinyl chloride sheets (tariff code 3920.43.00, thickness at least 1.5 mm) from 1 July 2005 until revoked. Made under s.269P of the Customs Act 1901 by a delegate of the CEO, it changes which Schedule 4 tariff item governs the customs treatment of those imports and therefore alters importers' customs tariff obligations and classification obligations."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0508493","history":"/api/acts/tariff-concession-order-0508493/history","analysis":"/api/acts/tariff-concession-order-0508493/analysis","conflicts":"/api/acts/tariff-concession-order-0508493/conflicts","importantCases":"/api/acts/tariff-concession-order-0508493/important-cases","documents":"/api/acts/tariff-concession-order-0508493/documents"}}