{"id":"F2005L03275","name":"Tariff Concession Order 0509830","slug":"tariff-concession-order-0509830","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38487,"registerId":"commonwealth-F2005L03275-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0509830","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 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| 8704.21.10 | TRUCKS, SINGLE AND/OR DUAL CAB-CHASSIS, 4x2 wheel driveOp. 22.07.05 - TC 0509830 | 50  |\n| ---------- | -------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Wendy Knowles........................Dated 14 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 administrative instrument creating a specific tariff concession. It represents the original and sole purpose of the document — to grant a duty concession for a specific category of goods. There is no evidence of scope creep or expansion beyond this narrow administrative function."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicitly referenced (the Schedule 4 Item 50, though not defined here)","No nested conditional logic or exceptions","Simple tabular format with only 2 columns of operative content","Cross-references to external legislation (Customs Act 1901, Customs Tariff Act 1995) but no complex internal cross-referencing","Single operative provision with straightforward declaratory language"],"plain_english_summary":"This Tariff Concession Order grants a reduced (or zero) customs duty for imported 4x2 wheel drive trucks with single or dual cab-chassis (tariff code 8704.21.10), lowering import costs for businesses bringing these vehicles into Australia. Effective 22 July 2005 and continuing until revoked, it affects importers and domestic firms competing with imported trucks. The order was made by Wendy Knowles as delegate of the CEO of the Australian Border Force."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This TCO implements a narrow, conventional tariff concession for a specific class of imported trucks. It does not expand the legal scope beyond the normal operation of Tariff Concession Orders under the Customs Act 1901 and the Customs Tariff Act 1995; it is consistent with the instrument type’s routine purpose (altering tariff treatment for narrowly described goods) and does not add new powers or broader regulatory obligations."},"complexity_factors":["Single-page order: very short text","One tariff classification specified (8704.21.10)","Single Schedule 4 item referenced (Part III item 50)","Only a few statutory cross-references (s.269P, s.269SC, s.269SD, Customs Tariff Act 1995)","No nested conditions or multiple exceptions","No defined‑terms section within the instrument (relies on external Acts and tariff nomenclature)"],"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 specific imported good is covered by an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (listed as item 50 in Column 2).\n- The specific good listed (Column 1) is: tariff classification 8704.21.10 — “TRUCKS, SINGLE AND/OR DUAL CAB‑CHASSIS, 4x2 wheel drive.”\n- The concession takes effect from 22 July 2005 and continues until it is revoked under sections 269SC or 269SD of the Customs Act, or until any expiry date shown in the table (none is specified here).\n- The TCO was signed by a delegate of the Commissioner (named Wendy Knowles in this copy).\n\n**Who is immediately affected**\n\n- Importers of the trucks described (classified under 8704.21.10) — they are the direct beneficiaries because the TCO makes those imports subject to the Schedule 4 concession (item 50) rather than the full ordinary tariff.\n- Customs and border agencies — they must use this TCO when applying tariff treatment to imported goods that meet the description and classification.\n- Domestic firms that compete with imported trucks or supply components — they may face price or competition effects if import duty is reduced or removed.\n- Downstream purchasers (fleets, wholesalers, dealers, contractors) may see lower import costs passed through, depending on market structure.\n\n**Why it matters (stated purpose and mechanical effects)**\n\n- The instrument mechanically changes tariff treatment for the narrowly described trucks: imports classed under 8704.21.10 will receive the concession specified by Schedule 4 item 50 instead of ordinary duty.\n- The text does not include an explanatory memorandum; however TCOs are typically used to remove or reduce customs duty on particular inputs or goods where the Minister/Delegate (acting under the Customs Act) determines concession is appropriate. That intent is a claim implicit in the instrument’s operation, not a factual finding within the order itself.\n\n**Costs, incentives and trade‑offs (test of the stated purpose against likely effects)**\n\n- Who pays / who loses revenue: reduced or waived tariff revenue for the Commonwealth on imports that qualify under this TCO (the actual budget impact depends on import volumes and the difference between ordinary duty and the Schedule 4 concession).\n- Who benefits: importers of the specified trucks (who pay lower customs duty), and possibly buyers if savings are passed on.\n- Competition and substitution effects: the concession can make imported trucks relatively cheaper compared with locally made alternatives or other imported types. Importers may alter product descriptions or supply chains to fit the precise tariff classification and obtain the concession — the instrument’s narrow description (8704.21.10; single/dual cab-chassis, 4x2) reduces but does not eliminate this risk.\n- Compliance and administrative burden: Customs must apply the TCO when classifying imports; importers must ensure accurate tariff classification. Monitoring and enforcement are needed to prevent misclassification.\n- Rent‑seeking / lobbying risk: as with any tariff concession, firms with concentrated interests (importers/foreign manufacturers) have an incentive to seek such orders; the order itself does not disclose the administrative or evidentiary record that led to the concession.\n- Implementation risk: the concession remains in force until revoked under specified sections of the Customs Act; delays or discretion in revocation can extend the concession beyond intended periods.\n\n**Practical operation steps (how it will work in practice)**\n\n- An importer brings in a truck classifiable as 8704.21.10.\n- Customs checks whether the description matches the TCO and, if so, applies the Schedule 4, Part III, item 50 concession when calculating duty.\n- If the import does not fit the description precisely, ordinary tariff rates apply.\n\n**Key legal references in the text**\n\n- Section 269P of the Customs Act 1901 (authority to make a TCO).\n- Sections 269SC and 269SD of the Customs Act (mechanism for revoking a TCO).\n- Part III of Schedule 4 to the Customs Tariff Act 1995 — item 50 is the concession applied.\n\n(Analysis grounded in the text of the Order. The instrument itself does not include policy justification or accompanying economic assessment; those would normally appear in departmental records or an explanatory memorandum.)"},"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-0509830","history":"/api/acts/tariff-concession-order-0509830/history","analysis":"/api/acts/tariff-concession-order-0509830/analysis","conflicts":"/api/acts/tariff-concession-order-0509830/conflicts","importantCases":"/api/acts/tariff-concession-order-0509830/important-cases","documents":"/api/acts/tariff-concession-order-0509830/documents"}}