{"id":"F2005L03374","name":"Tariff Concession Order 0509807","slug":"tariff-concession-order-0509807","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38713,"registerId":"commonwealth-F2005L03374-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0509807","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 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| 8404.10.00 | AUXILIARY PLANT, STEAM GENERATION BOILER, NOT less than 2 230tonnes per hour comprising ANY of the following:(a) buckstays;(b) windboxes;(c) slings;(d) water walls;(e) downcomers;(f) headers;(g) casings;(h) heaters;(i) convection walls;(j) cages;(k) economizers;(l) expansions and/or dampers;(m) sootblowers;(n) ash handlers;(o) ducts;(p) fans;(q) pipes;(r) deaerators;(s) bunkersOp. 25.07.05 - TC 0509807 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Wendy Knowles........................Dated 21 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. It covers exactly what it purports to cover — specific auxiliary plant for large steam boilers — with no evidence of scope creep or expansion beyond the original delegation power."},"complexity_factors":["Single table format with only two substantive columns","No defined terms section — relies on Customs Tariff Act 1995 definitions","No conditional logic or nested exceptions","Straightforward declaratory language under a single statutory power (section 269P of Customs Act 1901)","Simple list structure for covered goods (19 enumerated items)","Single revocation mechanism referenced (sections 269SC and 269SD)","Extremely short — approximately 200 words of operative text"],"plain_english_summary":"This Tariff Concession Order (No. 0509807) lets importers bring specified parts and equipment for large steam‑generation boilers into Australia at a reduced or zero customs duty. It primarily affects importers and operators of high‑capacity industrial or power‑station boilers, lowering project costs for major steam‑generation and heavy‑industrial installations."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument is a narrowly targeted tariff concession for specified auxiliary components of large steam generation boilers. It does not broaden or repurpose the statutory scheme: it applies an existing Schedule 4 concession (item 50) to a specified set of goods. There is no textual indication this Order expands beyond that original, narrow purpose."},"complexity_factors":["Single-table instrument with one tariff classification (8404.10.00) and one concession entry","Short textual description but contains many enumerated components (18+ named parts)","References to three external statutory provisions (s.269P, s.269SC, s.269SD of the Customs Act 1901 and Part III Schedule 4 of the Customs Tariff Act 1995)","No nested exceptions or conditional subparts within the Order itself","No explicit calendar expiry date provided (open-ended until revocation), which shifts complexity to external revocation rules","Technical capacity threshold (\"not less than 2,230 tonnes per hour\") that may require technical verification at customs"],"plain_english_summary":"**What this instrument does (mechanics)\n\n- This is a Tariff Concession Order (TCO). Under section 269P of the Customs Act 1901 a delegate of the Chief Executive Officer has declared that specified imported goods fall within an item in Part III of Schedule 4 to the Customs Tariff Act 1995.\n- Concretely, the Order lists goods classified under tariff heading 8404.10.00 (auxiliary plant for steam generation boilers) and specifies a set of components (buckstays, windboxes, slings, water walls, downcomers, headers, casings, heaters, convection walls, cages, economizers, expansions/dampers, sootblowers, ash handlers, ducts, fans, pipes, deaerators, bunkers) that qualify.\n- The Order takes effect from 25 July 2005 and continues until revoked under sections 269SC or 269SD of the Customs Act or until an expiry date is specified. Column 2 shows the Schedule 4 item number as \"50\"; no explicit calendar expiry date is given in the table.\n\n**Who is affected\n\n- Importers of the listed boiler auxiliary components (for boilers with capacity not less than 2,230 tonnes per hour). Those importers can claim the concession (the preferential tariff treatment) identified in Part III, Schedule 4, item 50 of the Customs Tariff Act 1995.\n- Australian firms that make competing components domestically may be indirectly affected because the concession lowers the landed cost of imports relative to local production.\n- Customs administration staff and the delegate are involved in implementing, monitoring and potentially revoking the concession.\n\n**Why it matters (practical effects and incentives)\n\n- Tariff effect: The Order makes specified components eligible for the Schedule 4 concession (a concessional tariff treatment corresponding to item 50). The immediate beneficiary is the importer, who pays a lower customs duty (or is exempt) for qualifying goods.\n- Price and competition: Lower import duties reduce the landed cost of the components, which can lower costs for users (boiler builders/operators) or make imported parts more competitive against local suppliers.\n- Behavioural incentives: Importers are incentivised to classify and import components to meet the TCO description. Domestic producers may face competitive pressure; some buyers may substitute imports for local sourcing.\n\n**Practical compliance and implementation notes (risks and trade-offs)\n\n- Specificity of description: The Order lists many named components and a required boiler capacity threshold (\"not less than 2,230 tonnes per hour\"). Importers must satisfy customs that goods match that description. That creates scope for classification disputes and administrative checks.\n- Administrative discretion and durability: The concession is granted by an administrative delegate and can be revoked under sections 269SC or 269SD. That gives the agency discretion to revoke if circumstances change.\n- Revenue and opportunity cost: The Australian Government forgoes tariff revenue on qualifying imports while the concession remains effective. The trade-off is lower input costs for downstream users versus lost customs receipts.\n- Risk of misdescription or fragmentation: Importers might import component parts separately or relabel goods to fit the TCO description; customs enforcement must detect and prevent misuse.\n\n**Source claims vs. consequences\n\n- The instrument itself is a technical tariff concession; it does not state broader policy aims. If the underlying rationale is to reduce costs for heavy industrial boiler projects or to support local boiler installation activity, that is a stated/claimed purpose in other materials but not contained in the Order text. The concrete mechanisms are: (1) identify goods precisely by tariff code and description, (2) link them to a Schedule 4 concession item (item 50), and (3) allow the concession to run from a fixed start date until revoked.\n\n**Who pays, who decides, and what changes\n\n- Who pays: The immediate payer of customs duty is the importer; the Order reduces or removes that payment for qualifying goods (so importers pay less duty). Downstream users may pay lower prices; government receives less tariff revenue.\n- Who decides: A delegated officer of the Customs agency declared the concession under s.269P; the agency also has power (s.269SC/269SD) to revoke.\n- What behaviour changes: Importers will seek to import and declare qualifying components to access the concession; customs staff will need to verify claims and may audit or revoke if conditions are unmet.\n\n(Referenced provisions in the instrument: s.269P, s.269SC and s.269SD of the Customs Act 1901; Part III, Schedule 4 (item 50) of the Customs Tariff Act 1995.)"},"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-0509807","history":"/api/acts/tariff-concession-order-0509807/history","analysis":"/api/acts/tariff-concession-order-0509807/analysis","conflicts":"/api/acts/tariff-concession-order-0509807/conflicts","importantCases":"/api/acts/tariff-concession-order-0509807/important-cases","documents":"/api/acts/tariff-concession-order-0509807/documents"}}