{"id":"F2005L03415","name":"Tariff Concession Order 0508791","slug":"tariff-concession-order-0508791","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38747,"registerId":"commonwealth-F2005L03415-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0508791","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 08.07.05 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| 4811.90.30 | PHOTOGRAPHIC PAPER, having BOTH of the following:(a) resin layer coating on both sides;(b) micro-porous ink receiving layer on one sideOp. 08.07.05 - TC 0508791 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 28 October 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, narrow tariff concession order of the type routinely made under the Customs Act 1901. It applies only to the specific goods described (resin-coated, micro-porous photographic paper) and does not expand beyond the original purpose of granting duty relief for that particular product category."},"complexity_factors":["Very short document (1 page)","Only 1 defined term (the specific goods description)","No cross-references to other legislation beyond the standard citation of empowering provisions (Customs Act 1901, Customs Tariff Act 1995)","Simple binary condition for eligibility (must have BOTH features listed)","No exceptions, exemptions, or nested conditional logic","Standard administrative form/template structure"],"plain_english_summary":"This Tariff Concession Order allows imported photographic paper with resin coating on both sides and a micro‑porous ink‑receiving layer on one side to attract a reduced or zero customs duty under Item 50 of Schedule 4.  \n\nEffective 8 July 2005 and continuing until revoked, it lowers import costs for businesses and importers—supporting professional photography, printing, medical imaging and other users of this specialised paper."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order is narrowly targeted to give concessional tariff treatment to a specific kind of photographic paper. It does not broaden or repurpose the legislative scheme: it uses the existing power under s.269P to apply an item in Part III of Schedule 4 to one described product. There is no indication in the text that the Order expands beyond that original, narrowly defined purpose."},"complexity_factors":["Single product entry (one line item in the Table) with a short, specific technical description","Short instrument (one page) and limited text","One customs classification code referenced: 4811.90.30","Cross-references to three external legislative provisions (s.269P, s.269SC, s.269SD of the Customs Act 1901) and to Part III of Schedule 4 of the Customs Tariff Act 1995","Temporal condition: effective from a fixed date and continuing until administrative revocation (no nested conditional clauses)","No multiple exceptions or complex definitions within the Order itself"],"plain_english_summary":"**What this order does (mechanical effect)**\n\n- This is a Tariff Concession Order that says a very specific imported good — photographic paper described as having (a) a resin layer coating on both sides and (b) a micro‑porous ink receiving layer on one side — is to be treated under the tariff treatment identified by item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. The customs classification number shown is 4811.90.30.\n\n- The Order took effect on 8 July 2005 and remains in force until it is revoked under sections 269SC or 269SD of the Customs Act 1901 (or until any end date is specified in the Table, which in this Order is not specified).\n\n**Who this affects**\n\n- Importers and customs brokers who bring in the specified photographic paper will use this Order when declaring the goods to Australian Customs.\n- The Australian Government (through Customs) administers and enforces the concession.\n- Domestic manufacturers or sellers of similar paper may be affected because the Order changes the tariff treatment of competing imports.\n\n**Why it matters (practical consequences)**\n\n- The Order does not itself state a duty rate; it operates by applying the item in Part III of Schedule 4. Schedule 4 contains tariff concession items that alter the customs duty treatment of listed goods (typically reduced or nil duty while the concession applies). So, in practice this Order enables concessional (reduced or zero) duty treatment for the named photographic paper while it remains in force.\n\n**How it works in practice and the mechanics to watch for**\n\n- The Order is specific and narrow: it applies only to photographic paper that meets both of the technical features listed (resin coating both sides; micro‑porous ink receiving layer on one side). Customs officers and importers must be able to show the goods match that description.\n- An importer claiming the concession must correctly classify the goods (use tariff item 4811.90.30 and cite Tariff Concession Order 0508791) on import documentation.\n- The concession remains in place until formally revoked under the cited sections of the Customs Act, which gives the administration discretion to end it.\n\n**Costs, incentives and trade-offs (stated as mechanisms, not value judgments)**\n\n- Who pays: the budget (taxpayers) bears any revenue loss from concessional duty rates; beneficiaries are the importers of the specified paper who pay less at the border while the concession is in force.\n- Behavioural incentive: lower or nil duty encourages importing the specified paper into Australia rather than sourcing domestically, or using alternative inputs in local production. This may increase import volumes for that product while the concession applies.\n- Administrative/compliance costs: importers and customs must ensure the imported product meets the technical description. Disputes can arise over whether particular products match the description, creating administrative workload and possible reclassification appeals.\n- Implementation risk and discretion: the Order delegates authority under s.269P of the Customs Act 1901 to a delegate of the Chief Executive Officer (here signed by Michael Perry). Revocation is governed by ss.269SC/269SD, which means the administration controls the duration and removal of the concession.\n- Concentrated benefits and diffuse costs: the benefit is focused on importers of this narrow product description; any revenue impact is dispersed across the budget. If producers petition for or against the concession, that creates potential for concentrated lobbying.\n\n**Key legal references in the instrument**\n\n- Issuing power: section 269P of the Customs Act 1901 (delegate of CEO may make Tariff Concession Orders).\n- Revocation mechanism: sections 269SC and 269SD of the Customs Act 1901.\n- Tariff destination: Part III of Schedule 4 to the Customs Tariff Act 1995 (item number 50) — the Schedule actually sets the concessional tariff outcome that this Order makes applicable.\n\n**Document identifiers and dates**\n\n- Tariff classification shown: 4811.90.30.\n- Tariff Concession Order number: 0508791.\n- Effective date: 08 July 2005. The Order is signed and dated 28 October 2005 by the delegate (Michael Perry).\n\n(If you need, I can look up what item 50 in Part III of Schedule 4 specifically grants — that will show whether the concession is reduced duty, nil duty, or another benefit.)"},"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-0508791","history":"/api/acts/tariff-concession-order-0508791/history","analysis":"/api/acts/tariff-concession-order-0508791/analysis","conflicts":"/api/acts/tariff-concession-order-0508791/conflicts","importantCases":"/api/acts/tariff-concession-order-0508791/important-cases","documents":"/api/acts/tariff-concession-order-0508791/documents"}}