{"id":"F2005L02864","name":"Tariff Concession Order 0508590","slug":"tariff-concession-order-0508590","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":37924,"registerId":"commonwealth-F2005L02864-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0508590","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| 8417.90.00 | CHARGERS, WALKING BEAM FURNACEOp. 01.07.05 - TC 0508590 | 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":{"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 TCO does not broaden the original statutory scheme. It applies an existing Schedule 4 tariff treatment (item 50) to one specific class of imported goods. It is an instance of the routine use of TCOs to grant tariff relief to narrowly described imports rather than a change in legislative purpose or expansion beyond that purpose."},"complexity_factors":["Single-page instrument with one table entry","One tariff classification listed (8417.90.00) and one description","Single Schedule 4 item referenced (item 50)","Cross-references to three statutory provisions (s.269P, s.269SC, s.269SD) but no layered conditional logic","One effective date specified (01.07.2005)","No nested exceptions, no multiple-part definitions, no temporal phasing or graduated measures"],"plain_english_summary":"**What this instrument does (mechanics)\n\n- This is a Tariff Concession Order (TCO) made under section 269P of the Customs Act 1901. The delegate of the Chief Executive Officer (Michael Perry) declares that the goods described in the Table are to which the Schedule 4 item identified in Column 2 applies.\n- The Table lists a single tariff classification (8417.90.00) described as \"CHARGERS, WALKING BEAM FURNACE\" and assigns it Schedule 4 item number 50. The Order takes effect from 1 July 2005 and remains in force until revoked under sections 269SC or 269SD of the Customs Act or until any date shown in Column 2 (none other is shown here).\n- Practically, the effect is that imports of the specified goods are treated, for customs tariff purposes, under the relief or treatment set out in Part III of Schedule 4 to the Customs Tariff Act 1995 for item 50. That will change the customs duty treatment (for example a lower or nil rate, depending on what item 50 provides) for those goods while the TCO is in force.\n\nWho it affects\n\n- Importers or purchasers of the listed goods (chargers for walking beam furnaces) — they are the direct beneficiaries if item 50 reduces or removes duty.\n- Domestic suppliers of equivalent goods or components — they face increased competition from imported versions that benefit from the concession.\n- Customs and revenue authorities — they must apply the Schedule 4 item to declared imports that match the classification and description, and account for the revenue effect.\n- The delegate/agency that issues and revokes TCOs — they decide which goods receive the concession and can revoke it under the cited statutory provisions.\n\nWhy it matters (in practical, neutral terms)\n\n- Direction of benefits: The concession creates a concentrated benefit (importers of this narrow good) and a diffuse cost (reduced customs revenue spread across the budget).\n- Incentives and behaviour: Importers may substitute imports for domestic sourcing of the same equipment if the tariff advantage exists; firms may time or classify imports to use the concession while it exists.\n- Administrative and compliance points: Customs must apply the concession consistently; disputes can arise over whether particular goods match the description or tariff classification. The concession can be revoked under sections 269SC/269SD, which introduces regulatory uncertainty for planning.\n\nStatutory hooks and limits\n\n- Authority: made under s.269P of the Customs Act 1901 (delegate power to make TCOs).\n- Revocation: can be ended under ss.269SC or 269SD of the Customs Act.\n- Scope is strictly the goods listed (one tariff classification and description) and the Schedule 4 item named (item 50). The TCO does not itself change Schedule 4 — it applies existing Schedule 4 treatment to the named goods.\n\nTrade-offs, compliance and implementation risks\n\n- Cost: the government forgoes customs revenue while the concession applies (opportunity cost).\n- Competitive effect: domestic manufacturers of similar equipment may be disadvantaged versus importers benefiting from the concession.\n- Risk of classification disputes: whether a specific imported item falls within the description or tariff code can generate administrative appeals and require rulings.\n- Rent-seeking risk: because the benefit is narrow and concentrated, there is an incentive for interested parties to seek renewals or new concessions; the order itself is a routine administrative mechanism for delivering such benefits.\n\nKey document facts\n\n- Instrument: Tariff Concession Order 0508590\n- Goods: \"CHARGERS, WALKING BEAM FURNACE\" (Tariff classification 8417.90.00)\n- Schedule 4 item applied: 50 (Part III, Schedule 4, Customs Tariff Act 1995)\n- Operative date: 01.07.2005\n- Signed/dated by delegate: Michael Perry, 16 September 2005\n- Revocation routes: sections 269SC or 269SD of the Customs Act 1901."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard single-item tariff concession order operating exactly as intended under the Customs Act 1901 framework. It grants a concession for one specific type of goods (walking beam furnace chargers) without expanding beyond the original statutory purpose of allowing duty-free or reduced-duty imports where no local manufacturer objects."},"complexity_factors":["Very short document (1 page)","Only 1 defined term (THE TABLE)","No cross-references to other legislation beyond citing the empowering provision (Section 269P Customs Act 1901) and revocation provisions (sections 269SC, 269SD)","Simple tabular format with only 2 columns and 1 row of substantive content","No conditional logic or exceptions within the order itself","Standard template language common to thousands of similar tariff concession orders"],"plain_english_summary":"This Tariff Concession Order grants a reduced/zero customs duty for \"Chargers, Walking Beam Furnace\" (customs code 8417.90.00), effective 1 July 2005, until revoked. It primarily affects importers of this furnace equipment and competing Australian manufacturers, lowering import costs for industry while creating potential grounds for revocation if local producers object."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0508590","history":"/api/acts/tariff-concession-order-0508590/history","analysis":"/api/acts/tariff-concession-order-0508590/analysis","conflicts":"/api/acts/tariff-concession-order-0508590/conflicts","importantCases":"/api/acts/tariff-concession-order-0508590/important-cases","documents":"/api/acts/tariff-concession-order-0508590/documents"}}