{"id":"F2005L02913","name":"Tariff Concession Order 0509093","slug":"tariff-concession-order-0509093","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38044,"registerId":"commonwealth-F2005L02913-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0509093","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 05.07.05 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| 8419.39.90 | DRYERS, FRENCH FRY, SUCTION, continuous flowOp. 05.07.05 - TC 0509093 | 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":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order covering a single category of industrial equipment. It has not expanded beyond its original purpose of providing concessional entry for specific French fry manufacturing machinery."},"complexity_factors":["Single, highly specific product description (French fry dryers)","Only one operative provision with straightforward cross-references to the Customs Act 1901 and Customs Tariff Act 1995","No conditional logic, exceptions, or defined terms within the instrument itself","Relies entirely on external statutory frameworks for legal effect","Tabular format makes the scope immediately clear"],"plain_english_summary":"This Tariff Concession Order allows continuous flow suction dryers for French fries (customs code 8419.39.90) to be imported into Australia at a concessional tariff rate. It lowers equipment costs for importers and food processors while increasing competition for domestic manufacturers; effective from 5 July 2005 until revoked or replaced."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This TCO is narrowly targeted to a single tariff classification and applies an existing Schedule 4 item; it does not broaden the statutory scheme or add new policy functions. It operates within the original purpose of the tariff-concession mechanism (to grant specified tariff treatment to particular imported goods) and therefore has not meaningfully changed the scope of the underlying legislation."},"complexity_factors":["Single-item instrument (one line description of goods)","No definitions or interpretation section in the instrument itself","One cross-reference to the Customs Act 1901 (s.269P) and two to revocation provisions (ss.269SC, 269SD)","One cross-reference to Part III of Schedule 4 to the Customs Tariff Act 1995","Simple table format with one tariff classification (8419.39.90) and one Schedule 4 item number (50)"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This is a Tariff Concession Order (TCO) made under s.269P of the Customs Act 1901. It declares that a specific imported good listed in the Table is to be treated under the tariff treatment set out at the referenced item in Part III of Schedule 4 to the Customs Tariff Act 1995. (The Schedule contains the actual tariff rates or concessions.)\n- The single listed good is: \"DRYERS, FRENCH FRY, SUCTION, continuous flow\" with customs classification 8419.39.90. The Table shows the Schedule 4 item number as 50. The Order takes effect from 05 July 2005 and continues until 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 of the specific machine described (food-processing businesses, equipment importers, wholesalers who import such dryers).\n- Customs and departmental staff who process import declarations and administer tariff concessions.\n- The Commonwealth (through foregone tariff revenue or changed tariff receipts) and, indirectly, domestic suppliers of equivalent machinery (competing manufacturers or sellers).\n\n**Why it matters (official purpose and practical consequences)**\n\n- Officially, a TCO’s purpose is to permit a different tariff treatment (usually a concession or lower duty) for a narrowly described imported good by linking it to an item in Schedule 4 (s.269P Customs Act 1901). Applying Schedule 4 item 50 to this classification changes the duty that importers must pay for that machine.\n\n- Practical effects and trade-offs:\n  - Who pays: Importers of the listed dryers pay less (if the Schedule 4 item reduces duty); the cost is partly borne by the Commonwealth as reduced tariff revenue. (See Table and Schedule 4 reference.)\n  - Who decides: The decision to make the Order is exercised by a delegate of the Chief Executive Officer under s.269P (the instrument is signed by a delegate). Revocation is governed by ss.269SC and 269SD. \n  - Behaviour change: Lowering import duty for this machine reduces the marginal cost of importing it, which can increase imports of this specific equipment, make it cheaper for food processors to buy this machinery, and create substitution away from domestically produced equivalents if any exist.\n  - Concentration of benefits and diffuse costs: Benefits are concentrated on buyers/importers of this particular equipment; costs (reduced tariff revenue) are spread across taxpayers.\n\n**Compliance, administration and risks**\n\n- Importers must correctly classify their goods (8419.39.90) and claim the concession in their import documentation. Customs will administer and may audit claims. Misclassification or erroneous claims are enforcement and compliance risks.\n- The Order remains in force until revoked under the statutory revocation provisions (ss.269SC/269SD), which gives the administering agency administrative discretion to remove the concession later.\n\n**Implementation burdens and opportunity costs**\n\n- Administrative burden on importers: maintain supporting documents and claim the concession correctly.\n- Administrative burden on government: process and monitor concession claims; potential audits/enforcement.\n- Opportunity cost to government: foregone tariff revenue that could otherwise fund programs or reduce other taxes.\n\n**Concrete statutory references**\n\n- Making power: s.269P, Customs Act 1901 (Order declares listed goods are subject to the Schedule 4 item).\n- Revocation: ss.269SC, 269SD, Customs Act 1901 (grounds and process for revoking orders).\n- Tariff treatment: Part III, Schedule 4, Customs Tariff Act 1995 (the Schedule item referenced determines the tariff liability)."},"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-0509093","history":"/api/acts/tariff-concession-order-0509093/history","analysis":"/api/acts/tariff-concession-order-0509093/analysis","conflicts":"/api/acts/tariff-concession-order-0509093/conflicts","importantCases":"/api/acts/tariff-concession-order-0509093/important-cases","documents":"/api/acts/tariff-concession-order-0509093/documents"}}