{"id":"F2005L03066","name":"Tariff Concession Order 0509806","slug":"tariff-concession-order-0509806","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38006,"registerId":"commonwealth-F2005L03066-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0509806","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 25.07.05 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| 7612.90.00 | CONTAINERS, ALUMINIUM, CYLINDRICAL, having diameter LESS than35 mmOp. 25.07.05 - TC 0509806 | 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":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order is narrowly descriptive and limited to a single tariff line and product specification. It operates as a targeted tariff concession consistent with the instrument’s apparent original purpose (to apply a Schedule 4 item to a specific imported good). There is no expansion beyond that original, limited scope in the text provided."},"complexity_factors":["Single entry covering one tariff line (7612.90.00)","One descriptive condition (diameter less than 35 mm)","References to three external statutory provisions (s269P, s269SC, s269SD of the Customs Act 1901)","Cross-reference to Item 50 in Part III of Schedule 4 of the Customs Tariff Act 1995 (requires checking that external Schedule to know exact tariff rate effect)","Short instrument text with no nested exceptions or multiple conditions"],"plain_english_summary":"**What this instrument does (mechanics)**\n\n- This is a Tariff Concession Order (TCO) made under section 269P of the Customs Act 1901. It declares that a particular import item is to which an item in Part III of Schedule 4 to the Customs Tariff Act 1995 applies.\n- The Table in the Order identifies the good by tariff classification (7612.90.00) and by description: “CONTAINERS, ALUMINIUM, CYLINDRICAL, having diameter LESS than 35 mm.”\n- Column 2 of the Table says the goods are covered by Schedule 4, Part III, Item number 50. The Order takes effect from 25 July 2005 and continues until revoked under sections 269SC or 269SD of the Customs Act 1901, or until any expiry date specified in Column 2 (none additional is specified here).\n\n**Who is affected**\n\n- Importers who bring into Australia aluminium cylindrical containers under tariff heading 7612.90.00 and meeting the size description (diameter less than 35 mm) — they are the immediate beneficiaries because the Order applies the Schedule 4 concession item to those imports.\n- Customs officers and clearing agents — they must apply the concession when assessing duty on those imported goods and ensure the item’s conditions are met.\n- Domestic suppliers of equivalent containers — they face a change in competitive conditions because the TCO can reduce the tariff barrier that supported local production.\n- The Australian Government / Treasury — it is indirectly affected because applying a Schedule 4 item typically reduces tariff revenue compared with applying the base tariff.\n\n**Why it matters (purpose claim and practical effects)**\n\n- The Order’s express effect is to make the listed aluminium containers fall within Item 50 of Part III, Schedule 4 of the Customs Tariff Act 1995. Schedule 4 items are concessional tariff entries: in practice this means the import duty applicable to those goods is altered according to the Schedule 4 item (typically reduced or zero-rated for that item). The instrument’s text is the source’s claim of purpose — to grant a tariff concession to the described goods.\n\n- Practical consequences:\n  - Importers of the specified containers will pay a lower customs duty on those goods (subject to the exact operation of Item 50 in Schedule 4). This lowers import cost for those users and may change sourcing decisions.\n  - The concession creates a concentrated benefit to importers/consumers of that specific product; the fiscal cost (reduction in tariff revenue) is diffuse.\n  - There is a potential substitution effect: some buyers may import these containers rather than purchasing domestically made equivalents if the concession makes imports cheaper.\n\n**Implementation and compliance notes**\n\n- The concession only applies when the goods meet the precise description and tariff classification in the Table (7612.90.00 and diameter less than 35 mm). Customs clearance depends on correct classification and documentary proof of the goods’ description.\n- The Order can be revoked by delegates under sections 269SC or 269SD of the Customs Act 1901; revocation is an administrative route to end the concession.\n- Administrative and compliance burdens are modest: importers/agents must claim the concession correctly and keep records to substantiate the goods’ description. Customs has discretion to accept or reject the concession on review of the import documentation.\n\n**Costs, incentives and trade-offs (mechanisms, not judgments)**\n\n- Who pays: consumers of the containers and related downstream users may pay less for imported goods; the government forgoes tariff revenue that would otherwise flow from applying the general tariff heading.\n- Incentives created: reduces the import price of the specified containers, encouraging importation and possibly discouraging domestic manufacture of materially similar products.\n- Implementation risks: misclassification or disputes over whether a particular container meets the “diameter less than 35 mm” description could lead to compliance costs and review processes at importation.\n- Opportunity and allocation effects: a narrowly targeted concession produces concentrated private benefit (specific importers) and a broadly spread public cost (lower tariff receipts). The TCO’s text itself is narrowly focused rather than changing broader tariff policy.\n\n**Source references (where to find the operative rules in this instrument)**\n\n- The header of the Order invokes section 269P of the Customs Act 1901 (granting power to make the declaration) and notes revocation routes under sections 269SC and 269SD.\n- THE TABLE, Column 1 gives the tariff classification and description (7612.90.00: aluminium cylindrical containers, diameter less than 35 mm). THE TABLE, Column 2 applies Item 50 of Part III, Schedule 4 (the concessional item) and records the operative date (effective from 25.07.05)."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order covering a specific category of goods. It has not expanded beyond its original purpose of granting concessional treatment to specific aluminium containers."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicit (THE TABLE)","No cross-references to other legislation beyond basic enabling provisions","Simple conditional logic: goods must match exact description (cylindrical, aluminium, diameter <35mm)","Single operative provision with standard boilerplate revocation clauses","No nested exceptions or complex procedural requirements"],"plain_english_summary":"This Tariff Concession Order lets cylindrical aluminium containers under 35 mm diameter (tariff code 7612.90.00) enter Australia at a reduced or zero customs duty. It lowers import costs for importers and businesses using small aluminium packaging (e.g., cosmetics, pharmaceuticals) and affects competing domestic manufacturers. The concession took effect 25 July 2005 and remains until revoked."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0509806","history":"/api/acts/tariff-concession-order-0509806/history","analysis":"/api/acts/tariff-concession-order-0509806/analysis","conflicts":"/api/acts/tariff-concession-order-0509806/conflicts","importantCases":"/api/acts/tariff-concession-order-0509806/important-cases","documents":"/api/acts/tariff-concession-order-0509806/documents"}}