{"id":"F2005L03065","name":"Tariff Concession Order 0509753","slug":"tariff-concession-order-0509753","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38003,"registerId":"commonwealth-F2005L03065-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0509753","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 22.07.05 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| 8422.20.00 | WASHERS AND/OR DRYERS, PHARMACEUTICALOp. 22.07.05 - TC 0509753 | 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":"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":"The Order is narrow and limited to a single tariff classification (pharmaceutical washers/dryers) and links that line to an existing Schedule 4 item. It does not broaden the legislation beyond its ordinary purpose (granting a tariff concession for specified goods) and therefore has not changed scope significantly from the usual function of Tariff Concession Orders."},"complexity_factors":["Single-page instrument with one table line","One tariff classification (8422.20.00) referenced","One Schedule 4 item referenced (Item 50) requiring cross-reference to the Customs Tariff Act 1995","Cross-references to three sections of the Customs Act 1901 (ss 269P, 269SC, 269SD)","No nested exceptions, no multiple defined terms within the instrument","Administrative discretion (delegate-making and revocation) introduces a small procedural layer"],"plain_english_summary":"**What this instrument does (mechanically)**\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 Column 1 of the Table are goods to which the Schedule 4 item shown in Column 2 applies.\n- The Table identifies a single line: tariff classification 8422.20.00 described as “WASHERS AND/OR DRYERS, PHARMACEUTICAL.” Column 2 records “50” as the Schedule 4 item number. The Order takes effect from 22 July 2005 and continues until revoked under sections 269SC or 269SD of the Customs Act or until any expiry date stated in Column 2 (none is shown).\n- In plain terms: the Order tells Customs that imports of the specified pharmaceutical washers/dryers (under HS heading 8422.20.00) are eligible for the concession or treatment set out at Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995.\n\n**Who it affects**\n\n- Importers and their customs brokers who import pharmaceutical washers and/or dryers classified at 8422.20.00: they can claim the Schedule 4 concession for those goods at import if the goods meet the description and classification.\n- The Australian Customs administration: it must recognise and apply the Schedule 4 item to qualifying entries, and can review or audit claims.\n- Domestic suppliers of comparable equipment and downstream users (pharmaceutical manufacturers) may be indirectly affected by a change in relative prices or supply options.\n\n**Why it matters (practical effect and mechanics)**\n\n- Schedule 4 to the Customs Tariff Act lists concessional tariff treatments (for example reduced or nil duty) for specified goods. This Order does not itself state the tariff rate; it links the identified goods to Item 50 in Part III of Schedule 4. To know the exact duty consequence you must read Item 50 in Part III of Schedule 4.\n- The Order reduces the legal uncertainty at the border: if the goods match the listed HS code and description, importers may rely on the concession when lodging import declarations.\n- The Order remains in force until formally revoked (under ss 269SC/269SD), so its duration is effectively open-ended unless the concession is rescinded or Item 50 has its own expiry.\n\n**Implementation, incentives and trade-offs**\n\n- Who pays and who benefits: the direct, concentrated benefit flows to importers and purchasers of the specified pharmaceutical washers/dryers via the tariff treatment set out in Item 50. The cost is borne by the Commonwealth in the form of reduced customs revenue to the extent the concession lowers duty receipts; that cost is spread across taxpayers.\n- Behavioural effects: importers will be incentivised to classify qualifying machines under 8422.20.00 and claim the concession. That can reduce import prices and make imported machines more competitive with local suppliers.\n- Compliance and risk: importers must ensure the goods match the Order’s description and tariff classification. Customs can audit entries and deny concessions where the description or classification is not met, creating compliance and record-keeping obligations for importers and brokers.\n- Administrative discretion and revocation: the Order was made by a delegate under the Customs Act and can be revoked administratively under specified sections (ss 269SC/269SD). That creates implementation uncertainty: the concession can be removed without primary‑legislation change.\n\n**Where to look next to understand full effect**\n\n- To quantify the duty change, consult Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 (the Order points to that Item but does not itself state the rate or exemption wording).\n- For compliance detail, check the Customs Act provisions cited (ss 269P, 269SC, 269SD) and any guidance from the Australian Border Force on how the concession is applied at import."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a single tariff concession. It has not expanded beyond its original purpose of granting duty-free status to specific pharmaceutical machinery."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicit (the tariff classification 8422.20.00)","No nested conditional logic or exceptions","Simple tabular format with only 2 columns of operative content","Single operative provision with straightforward effective date mechanism","No cross-references beyond standard legislative citations (Customs Act and Customs Tariff Act)"],"plain_english_summary":"This Tariff Concession Order exempts pharmaceutical washing and drying machines (tariff code 8422.20.00) from Australian customs duty, allowing importers and pharmaceutical manufacturers cheaper access to that equipment. It affects importers and local buyers by lowering costs and increases competition for any domestic manufacturers of similar machinery. Effective 22 July 2005, the concession remains until formally revoked or expired."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0509753","history":"/api/acts/tariff-concession-order-0509753/history","analysis":"/api/acts/tariff-concession-order-0509753/analysis","conflicts":"/api/acts/tariff-concession-order-0509753/conflicts","importantCases":"/api/acts/tariff-concession-order-0509753/important-cases","documents":"/api/acts/tariff-concession-order-0509753/documents"}}