{"id":"F2005L03023","name":"Tariff Concession Order 0509821","slug":"tariff-concession-order-0509821","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":37937,"registerId":"commonwealth-F2005L03023-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0509821","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 26.07.05 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| 6307.90.99 | LANYARDS, woven, polypropyleneOp. 26.07.05 - TC 0509821 | 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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order covering a single product category. It reflects the original intent of the tariff concession system — to provide duty relief for specific imported goods. No scope creep is evident."},"complexity_factors":["Single, specific product category (woven polypropylene lanyards)","Only one customs tariff classification referenced (6307.90.99)","Single Schedule 4 item number (50)","No conditional logic, exceptions, or nested provisions","Straightforward effective date and revocation mechanism","Minimal cross-referencing (only to parent Act and Tariff Act)","Document is 1 page with simple tabular format"],"plain_english_summary":"This Tariff Concession Order exempts or reduces import duties on woven polypropylene lanyards used for badges and keys, allowing importers to bring those goods into Australia under a customs concession. It affects businesses that import or use lanyards and competing Australian manufacturers, making imports cheaper; it was made under the Customs Act 1901, took effect 26 July 2005, and remains until revoked."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument is narrowly focused and stays within the typical purpose of a Tariff Concession Order: to grant concessional tariff treatment to a specifically-described imported product. It does not broaden the legislation's original aim; it applies an existing mechanism (a Schedule 4 item) to a single type of good and therefore does not materially change the scope of the underlying tariff regime."},"complexity_factors":["Very short instrument: single-page, single-item order","One product description (\"lanyards, woven, polypropylene\") and one tariff classification (6307.90.99)","References external legal material (Part III of Schedule 4 to the Customs Tariff Act 1995) to determine the actual concession; reading requires consulting that external schedule","Standard statutory cross-references to Customs Act sections (s.269P for making, ss.269SC/269SD for revocation)","Potential ambiguity in product description and tariff classification could cause minor interpretive complexity (scope of \"woven\" or fibre content)","No nested exceptions or conditional logic within the instrument itself"],"plain_english_summary":"**What this order does (mechanically)**\n\n- This is a Tariff Concession Order (TCO) made under section 269P of the Customs Act 1901.  It declares that the goods described in Column 1 of the Table are goods to which the item shown in Column 2 of the Table in Part III of Schedule 4 to the Customs Tariff Act 1995 applies.\n- The specific goods covered are “lanyards, woven, polypropylene” classified to tariff subheading 6307.90.99.  The Table attaches item number 50 from Part III of Schedule 4 to those goods.\n- The order took effect on 26 July 2005 and remains in force until it is revoked under sections 269SC or 269SD of the Customs Act, or until a date specified in Column 2 (none is specified here beyond the item number).\n\n**Who is affected**\n\n- Importers of woven polypropylene lanyards: they are the primary beneficiaries because the order links those goods to a Schedule 4 item (a tariff concession or exemption listed in the Customs Tariff Act). To use the concession they must import goods that match the description and classification stated.\n- Australian customs officials and the Department of Home Affairs (customs administration): they apply and enforce the concession when assessing imported consignments and tariff treatment.\n- Domestic suppliers of similar goods and retailers: they are indirectly affected because the concession can change price and competitive dynamics for imported lanyards.\n- The Commonwealth (Treasury/Revenue): potential loss of tariff revenue while the concession operates.\n\n**Why it matters (official purpose and the mechanics-tested view)**n\n- Official purpose (as expressed by the instrument): to apply the specified Schedule 4 tariff item to the named goods, so those imported goods receive the tariff treatment that item provides.\n- Practical effect and incentives:\n  - Importers who bring in woven polypropylene lanyards and correctly claim the TCO will pay the tariff rate (or benefit) that item 50 in Part III of Schedule 4 provides instead of the default rate attached to 6307.90.99.\n  - That reduces the landed cost of those imports compared with paying the non-concession tariff and may increase import volumes or reduce retail prices.\n  - The Commonwealth forgoes tariff revenue on those imports while the concession stands.\n\n**Costs, trade-offs and implementation risks**\n\n- Costs and opportunity cost: the government loses tariff revenue on imports covered by the concession. That revenue foregone is the primary fiscal cost.\n- Distribution of benefits and costs: benefits are concentrated (importers of the specified product, possibly large buyers or distributors). Costs are diffuse (reduced tariff revenue; competitive pressure on domestic producers of lanyards).\n- Compliance and administrative burden: importers must ensure goods match the exact description and tariff classification (6307.90.99). Customs will need to verify descriptions against cargo and documentation; disputes may arise over whether particular lanyards fit the description (material, construction, or classification issues).\n- Implementation risk: the concession can be revoked (ss 269SC/269SD), so the tariff advantage can end. Narrow product descriptions can create classification disputes and create scope for appeals or corrective actions.\n- Market effects: lower effective import costs can increase competition for domestic producers, change sourcing decisions by businesses, and potentially lower prices for end buyers.\n\n**Who decides and how behaviour changes**\n\n- Decision-maker: the order is made by a delegate of the Chief Executive Officer of the agency administering customs under s.269P. Revocation is possible under the statutory revocation routes (ss 269SC/269SD).\n- Behavioural change: importers may switch from domestic suppliers or different sourced goods to imported woven polypropylene lanyards; customs officers will apply the concession when assessing duty if the importer claims it correctly.\n\n**Document mechanics to note**\n\n- The order ties a narrowly described product (woven polypropylene lanyards) to a Schedule 4 item number (50). The practical meaning of the concession (the exact tariff rate or exemption) is set by that Schedule 4 item in the Customs Tariff Act 1995, not by this TCO text itself.\n- The order is time-limited only by revocation or by any date that could have been placed in Column 2; none is shown here beyond the item number, so it remains until revoked.\n\n(Referenced provisions: section 269P (making TCOs), and ss 269SC / 269SD (revocation) of the Customs Act 1901; Part III of Schedule 4 to the Customs Tariff Act 1995 determines the tariff treatment that applies.)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0509821","history":"/api/acts/tariff-concession-order-0509821/history","analysis":"/api/acts/tariff-concession-order-0509821/analysis","conflicts":"/api/acts/tariff-concession-order-0509821/conflicts","importantCases":"/api/acts/tariff-concession-order-0509821/important-cases","documents":"/api/acts/tariff-concession-order-0509821/documents"}}