{"id":"F2005L03378","name":"Tariff Concession Order 0509832","slug":"tariff-concession-order-0509832","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38721,"registerId":"commonwealth-F2005L03378-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0509832","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 27.07.05 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| 7607.19.00 | FOIL, ALUMINIUM, having ALL of the following:(a) gauge NOT less than 25 microns and NOT greater than 50microns;(b) printed with colours on one side;(c) on reels having a width greater than 520 mmOp. 27.07.05 - TC 0509832 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 21 October 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 focused and does not expand the statutory scheme beyond its original purpose. It applies the existing Schedule 4 concession mechanism to a specific, narrowly described product. There is no evidence in the instrument that its scope departs from the TCO regime’s original intent (to grant tariff concessions for defined imported goods where specified conditions are met). The Order is a routine application of that power rather than a substantive broadening of the legislative scheme."},"complexity_factors":["Single-item order covering one tariff classification (7607.19.00).","Short instrument: one table row with a single descriptive test (three conjunctive physical conditions).","One external legal cross-reference to section 269P of the Customs Act 1901 for the making power.","Cross-references to revocation provisions (sections 269SC and 269SD) and to Part III of Schedule 4 to the Customs Tariff Act 1995 (item 50).","No nested exceptions or multiple conditional branches; qualification language uses simple conjunctive requirements (“having ALL of the following”).","Technical measurement requirements (gauge in microns, reel width in mm) introduce factual verification rather than legal complexity."],"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 class of imported goods (described in Column 1 of the Table) are goods to which an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (shown in Column 2) applies.\n- Practically, that means the specified aluminium foil (see description below) is eligible for the Schedule 4 concession identified by item number 50. The Order took effect on 27 July 2005 and continues until it is revoked under sections 269SC or 269SD of the Customs Act, or until any date of expiry that might be specified in Column 2.\n\n**Which goods are covered**\n\n- Tariff classification: 7607.19.00 (aluminium foil).\n- Physical description required to qualify: all of the following must apply:\n  - gauge not less than 25 microns and not greater than 50 microns;\n  - printed with colours on one side only;\n  - supplied on reels with a width greater than 520 mm.\n\n**Who is affected**\n\n- Importers who bring into Australia aluminium foil meeting the above specification. If an importer’s goods meet the description and tariff classification, they may claim the concession in Schedule 4 item 50 when clearing customs.\n- Australian customs authorities and the delegate of the CEO who administer and may later revoke the order.\n- Producers of similar domestic goods may be indirectly affected because a tariff concession can change relative prices between imported and local products.\n\n**Why it matters (claimed purpose and practical effects)**\n\n- The instrument’s stated legal effect is to attach a Schedule 4 concession to a narrowly defined class of imported aluminium foil. The usual practical consequence of a Schedule 4 attachment is to allow concessional (often duty‑free) treatment at import — that reduces the import duty payable for qualifying consignments at customs clearance.\n\n- Who pays and who benefits: fiscal cost (lower duties) is borne by the government/treasury; the direct beneficiaries are importers of this particular foil type (concentrated benefit). Indirect effects may include price and competitive impacts for downstream users and for any local manufacturers of similar foil (diffuse costs/benefits depending on market structure).\n\n**Incentives, compliance and implementation issues**\n\n- Incentives: Importers are incentivised to bring in foil that fits this precise specification to obtain the tariff concession. That can encourage minor product design or labelling choices to qualify (substitution risk).\n- Compliance burden: Importers must correctly classify the goods and keep documentary proof (specs, invoices, reel width, printing details). Customs must assess claims and may investigate misclassification.\n- Administrative discretion and revocation: the power to make and revoke TCOs sits with the CEO’s delegate under the Customs Act (sections 269P, 269SC, 269SD). That creates routine administrative discretion over which particular product descriptions receive a concession and for how long.\n- Risks: scope narrowness reduces ambiguity, but also may invite strategic alteration of imports to meet the stated dimensions or characteristics. Misclassification or disputes about whether goods “have all of the following” can generate clearance delays or compliance actions.\n\n**Legal hooks (where to look in the statute)**\n\n- Making power: section 269P, Customs Act 1901 (delegate declares goods subject to Schedule 4 item).  \n- Revocation: sections 269SC and 269SD, Customs Act 1901.  \n- Concession applied: Part III of Schedule 4 to the Customs Tariff Act 1995, item number 50 (as shown in Column 2).\n\n**Net effect in one line**\n\n- From 27 July 2005, imported aluminium foil of 25–50 microns, printed one side and on reels wider than 520 mm, is eligible for the Schedule 4 item 50 tariff concession until the order is revoked."},"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 specific product category. It matches the original intent of the Tariff Concession System — to grant duty relief for specific imported goods where no equivalent Australian goods are produced."},"complexity_factors":["Single, highly specific product description with three precise technical criteria","No defined terms section — all terms are ordinary technical descriptions","Single cross-reference to Customs Tariff Act 1995 (Schedule 4, Item 50)","No conditional logic or exceptions beyond the 'ALL of the following' requirement","Very short document (approximately 200 words)","Standard administrative form with minimal legal machinery"],"plain_english_summary":"This Tariff Concession Order (0509832) grants a reduced or zero customs duty for certain aluminium foil imports — thin (25–50 µm), printed on one side and supplied on reels wider than 520 mm. It lowers costs for importers and affects competing Australian manufacturers and customs processing. Made under the Customs Act, it took effect 27 July 2005 and stays operative until revoked or otherwise ended."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0509832","history":"/api/acts/tariff-concession-order-0509832/history","analysis":"/api/acts/tariff-concession-order-0509832/analysis","conflicts":"/api/acts/tariff-concession-order-0509832/conflicts","importantCases":"/api/acts/tariff-concession-order-0509832/important-cases","documents":"/api/acts/tariff-concession-order-0509832/documents"}}