{"id":"F2005L02909","name":"Tariff Concession Order 0508911","slug":"tariff-concession-order-0508911","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38034,"registerId":"commonwealth-F2005L02909-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0508911","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Wendy Knowles, 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 11.07.05 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| 9506.29.00 | ACCESSORIES, SURFBOARD, being underside adhesive film overlaysOp. 11.07.05 - TC 0508911 | 50  |\n| ---------- | --------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Wendy Knowles.....................................Dated 23 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 is narrowly tailored to grant concession treatment to one specific imported product and does not broaden the legislative scheme beyond the routine function of tariff concession orders under the Customs Act and Customs Tariff Act. There is no indication in the instrument that its scope departs from the original, intended purpose of providing targeted duty relief for a particular input/good."},"complexity_factors":["One-page instrument with a single tariff item","Single tariff classification cited (9506.29.00)","Three statutory cross-references (s.269P, ss.269SC and 269SD of the Customs Act 1901; Part III of Schedule 4 to the Customs Tariff Act 1995)","No nested exceptions or conditional schedules within the order itself","Narrow product description minimises interpretative ambiguity but requires correct classification","Administrative detail present (delegate signing) but no procedural complexity or multiple beneficiaries"],"plain_english_summary":"**What this instrument does (mechanically)\n\n- This Tariff Concession Order (TCO 0508911) declares that a specific imported product — \"ACCESSORIES, SURFBOARD, being underside adhesive film overlays\" classified at tariff heading 9506.29.00 — is covered by item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. (The power to make the declaration is exercised under s.269P of the Customs Act 1901.)\n\n- Practically, that means the identified goods are eligible for the duty treatment specified by Schedule 4 item number 50 from 11 July 2005 and will remain so until the order is revoked under ss.269SC or 269SD of the Customs Act or until any date shown in the table.\n\n**Who this affects\n\n- Importers and sellers of the named surfboard accessory: they receive the tariff treatment set out by Schedule 4 item 50 when they import the product identified by the tariff classification code 9506.29.00.\n- Competing Australian businesses that manufacture an equivalent product domestically: they face the competitive effect of lower-cost imports if the concession reduces import duty.\n- The Department of Home Affairs/Customs: responsible for administering and enforcing the concession and for any revocation under the cited provisions.\n- Federal revenue: the concession changes the amount of customs duty collected on these goods while it remains in force.\n\n**Why it matters (straightforward implications)\n\n- Cost and price signals: reducing or removing duty on this narrowly described imported accessory lowers the landed cost for importers and downstream buyers, which can change sourcing and pricing decisions in surfboard supply chains.\n- Competitive incentives: the concession creates an advantage for importers of the specified overlay product relative to domestic producers of the same or substitutable goods.\n- Administrative and compliance effects: importers must correctly classify goods and maintain records showing the imports match the description in the TCO to claim the concession; Customs may review or revoke the order under ss.269SC/269SD.\n\n**Stated purpose and practical trade-offs (claim then test)\n\n- The instrument’s explicit legal effect is to give a tariff concession for the named goods (see s.269P; Schedule 4 item 50). The usual policy rationale for such TCOs is to lower import costs for inputs or specialised goods.\n\n- Trade-offs and incentives: the benefit is concentrated (importers and possibly downstream retailers) while the fiscal cost (reduced customs revenue) is diffuse. The concession may encourage substitution from local suppliers to imports if an equivalent domestic product exists.\n\n- Administrative risk and compliance burden: the order is narrow in scope (specific product description and tariff number), which reduces ambiguity but makes correct classification essential; misuse or misclassification can invite audits or revocation under ss.269SC/269SD.\n\n**Procedural and discretion points to note\n\n- A delegate of the CEO issued the order (Wendy Knowles), demonstrating administrative (not legislative) exercise of power under s.269P of the Customs Act 1901.\n- The order stays in force until revoked under ss.269SC or 269SD, which places ongoing discretion with Customs to remove the concession if statutory conditions arise.\n\n**Concrete costs and who decides\n\n- Who pays: Federal revenue foregoes duty; importers pay less at the border; competing local producers may face revenue impacts.\n- Who decides: the concession was made by an executive delegate under s.269P; Customs has the power to revoke under ss.269SC/269SD and enforces classification and compliance.\n\n(References: Tariff classification shown as 9506.29.00; authority given under s.269P of the Customs Act 1901; Schedule 4 item 50 to the Customs Tariff Act 1995; revocation options under ss.269SC and 269SD.)"},"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; it does exactly what tariff concession orders are meant to do — grant duty-free status to a narrowly defined category of imported goods."},"complexity_factors":["Very short document (1 page, single table entry)","Only 1 defined term implicit (the goods description)","No cross-references to other legislation beyond naming the empowering Act and Tariff schedule","Simple conditional logic: effective date stated, revocation conditions standard and boilerplate","Single commodity classification with straightforward physical description"],"plain_english_summary":"This order removes customs duty on underside adhesive film overlays for surfboards (classified 9506.29.00), allowing them to be imported into Australia duty-free. It benefits importers, retailers and Australian surfers by lowering costs for protective surfboard films—useful where those goods aren’t produced locally. The concession took effect on 11 July 2005 and stays in force until formally revoked or replaced."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0508911","history":"/api/acts/tariff-concession-order-0508911/history","analysis":"/api/acts/tariff-concession-order-0508911/analysis","conflicts":"/api/acts/tariff-concession-order-0508911/conflicts","importantCases":"/api/acts/tariff-concession-order-0508911/important-cases","documents":"/api/acts/tariff-concession-order-0508911/documents"}}