{"id":"F2005L03058","name":"Tariff Concession Order 0508784","slug":"tariff-concession-order-0508784","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":37983,"registerId":"commonwealth-F2005L03058-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0508784","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 06.07.05 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| 8419.81.90 | MEAL DELIVERY TROLLEYS, STAINLESS STEEL, plc, comprising ALL ofthe following:(a) sensors;(b) dual access cabinets;(c) heat rethermalisation plates;(d) refrigeratorsOp. 06.07.05 - TC 0508784 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 30 September 2005 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order performs its original, narrow statutory function: it links a single, specifically-described imported product to an existing concessional tariff item (Schedule 4, Part III, Item 50). It does not broaden the legal scope beyond that purpose; it neither adds new categories of goods nor alters broader tariff law."},"complexity_factors":["Single-item instrument (one product listed)","Short text (one page with a single table entry)","One explicit tariff classification (8419.81.90)","Cross-references to three statutory provisions (Customs Act s.269P; ss.269SC and 269SD; Schedule 4 Part III to the Customs Tariff Act 1995)","Narrow, technical product description with potential factual disputes over component matching"],"plain_english_summary":"**What this order does (mechanics)\n\n- It names a specific imported product — \"meal delivery trolleys, stainless steel\" described with parts (sensors; dual access cabinets; heat rethermalisation plates; refrigerators) and classified to tariff heading 8419.81.90 — and declares that this product is subject to the concession referenced as Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. (The declaration is made under s.269P of the Customs Act 1901.)\n- The concession takes effect from 06 July 2005 and remains in force until it is revoked under the revocation provisions of the Customs Act (ss.269SC or 269SD) or until any specific end date listed in the Order.\n\nWho decides and who is affected\n\n- The decision to grant the concession was made by a delegate of the Chief Executive Officer of the customs authority (here: Michael Perry).\n- The immediate beneficiaries are importers (or manufacturers importing the specified trolleys) who import goods matching the description and tariff classification. They are able to import those goods under the concession identified by Schedule 4, Part III, item 50 (i.e. a concessional tariff treatment defined by the Customs Tariff Act).\n- The government (that is, revenue collectors) bears the fiscal effect (lower tariff receipts for imports that qualify).\n\nWhy this matters (practical effects and behaviour changes)\n\n- Import price change and sourcing: Importers of the specified trolleys will pay lower customs duty where the Schedule 4 concession applies (the Order connects the specific goods with that Schedule 4 item). Lower import costs create an incentive to import the specified goods rather than buy domestically made substitutes, or to import a model that conforms to the described specification.\n- Market concentration of benefit: The benefit is concentrated on those who import the narrowly-described trolley. The cost (reduced tariff revenue) is spread across the budget.\n- Administrative/compliance tasks: Importers must correctly match the goods to the description and tariff classification to claim the concession; customs officials must verify claims. The Order cross-references statutory provisions for issuing and revoking such concessions (Customs Act s.269P; revocation ss.269SC/269SD), which is the legal mechanism for review and withdrawal.\n\nCosts, incentives and trade-offs (tested against implementation realities)\n\n- Direct cost: reduced customs revenue for qualifying imports from the date the Order applies.\n- Compliance cost: importers or brokers must ensure documentary evidence and tariff classification match the Order. Customs must perform verification and, if necessary, enforcement or revocation actions under ss.269SC/269SD.\n- Incentive effects: the concession may shift procurement choices towards imported trolleys matching the description. If local manufacturers produce similar trolleys, they face a competitive price effect. Rent-seeking risk exists in the sense that a narrow concession creates concentrated gains, which can incentivise lobbying for concessions for other products; the Order’s narrow product description is the mechanism that produces that concentration.\n- Implementation risk: disputes can arise about whether an imported trolley \"comprises all of\" the listed components; classification and factual matching are potential points of disagreement.\n\nKey legal references in the instrument\n\n- Made under s.269P of the Customs Act 1901 (declaration power).\n- Revocation power under ss.269SC or 269SD of the Customs Act 1901.\n- The concession refers to Part III of Schedule 4 to the Customs Tariff Act 1995, Item 50 (the Schedule 4 item specifies the actual concessional tariff treatment).\n\nTechnical note\n\n- The Order identifies the goods by tariff classification number 8419.81.90 and a detailed item description. The Order is product-specific and does not change general tariff law; it attaches a specific product to an existing Schedule 4 concession entry."},"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 grown beyond its original purpose; it precisely targets stainless steel meal delivery trolleys with specific technical features for healthcare use."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicit in the table structure (the goods description)","No cross-references to other legislation beyond naming the empowering Act","Simple conditional logic: goods must match ALL four specified features","Single operative provision with clear effective date and revocation mechanism","Highly specific product description limits scope clearly"],"plain_english_summary":"This Tariff Concession Order eliminates import duties on certain stainless-steel meal delivery trolleys—those with sensors, dual-access cabinets, heat rethermalisation plates and refrigerators—allowing them to enter Australia at reduced cost. \n\nIt directly benefits importers and healthcare providers (hospitals, aged care) by lowering equipment costs, while increasing competitive pressure on domestic manufacturers of similar trolleys."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0508784","history":"/api/acts/tariff-concession-order-0508784/history","analysis":"/api/acts/tariff-concession-order-0508784/analysis","conflicts":"/api/acts/tariff-concession-order-0508784/conflicts","importantCases":"/api/acts/tariff-concession-order-0508784/important-cases","documents":"/api/acts/tariff-concession-order-0508784/documents"}}