{"id":"F2005L03503","name":"Tariff Concession Order 0510005","slug":"tariff-concession-order-0510005","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38944,"registerId":"commonwealth-F2005L03503-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0510005","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 01.08.05 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| 3919.90.00 | SHEET, POLYVINYL CHLORIDE, having BOTH of the following:(a) release liner;(b) glass fabric reinforcing layerOp. 01.08.05 - TC 0510005 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 04 November 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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument is narrowly focused and confined to granting the Schedule 4 concession to a single, specifically-described imported product. It does not broaden the law's subject matter beyond that narrowly stated purpose and so does not represent a material change in scope from its original intent."},"complexity_factors":["Single-line instrument covering one tariff classification (3919.90.00)","One descriptive condition with two conjunctive physical features (must have both a release liner and glass fabric reinforcing layer)","Clear effective date provided (01.08.2005)","Cross-references to three statutory provisions (s269P, ss269SC/269SD of Customs Act 1901, and Part III, Schedule 4 of the Customs Tariff Act 1995)","No nested exceptions, no multiple items, no graduated rates or conditional stages"],"plain_english_summary":"**What this instrument does (mechanically)\n\n- Declares that a specific imported product is eligible for the tariff concession identified by item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995.  The declaration is made under section 269P of the Customs Act 1901 and takes effect from 1 August 2005 until revoked.\n\n**Which goods are covered\n\n- The order applies to goods classified at Tariff subheading 3919.90.00 described as: a sheet of polyvinyl chloride (PVC) that has both (a) a release liner and (b) a glass-fabric reinforcing layer.  In other words, only PVC sheets that meet both of those physical features fit the description.\n\n**Who this affects and how\n\n- Importers of the identified PVC sheet: they can (subject to normal entry and documentation rules) claim whatever tariff treatment item 50 in Part III of Schedule 4 provides when those goods are imported.\n- Australian customs officials: responsible for verifying that imported goods match the tariff classification and the physical description before applying the concession.\n- Domestic producers and downstream users: producers that make competing products may face competition from lower-cost imports if the concession reduces or removes duty; businesses that use the imported sheet as an input may benefit from lower input costs.\n\n**Why it matters (stated purpose and practical effects)\n\n- Stated purpose (from the instrument): to apply the Schedule 4 concession to the specified goods.  Practically, that means the goods receive the customs duty treatment set out in the Schedule 4 item (typically reduced or nil duty for qualifying imports).\n\n**Key mechanics, compliance and limits\n\n- The concession only applies if both the tariff classification (3919.90.00) and the descriptive conditions (release liner and glass fabric reinforcing layer) are satisfied.\n- The Order remains in force until officially revoked under sections 269SC or 269SD of the Customs Act 1901, or until any expiry date specified for the Schedule 4 item.\n- Customs will require supporting documentation and may inspect goods to confirm they meet the description. Misstatement or misclassification can lead to denial of the concession and potential penalties.\n\n**Costs, incentives and trade-offs (practical assessment)\n\n- Concentrated benefits: the concession primarily benefits importers of this very specific product and their buyers (cost savings on a narrow input).\n- Fiscal cost: reduced tariff revenue to the Commonwealth when the concession applies (the amount depends on duty rate and import volume).\n- Compliance burden: modest — importers must document that the goods match the description and tariff heading; customs must inspect and rule on classification.\n- Market effects: the concession can lower the landed cost of the specified PVC sheets, encouraging substitution away from domestically produced alternatives and changing pricing for downstream goods that use this sheet.\n- Risk areas: disputes over whether a shipment actually contains the two specified features (release liner and glass fabric reinforcement) may generate administrative reviews or rulings; there is also the usual risk of misclassification or fraudulent descriptions.\n\n**Authority and revocation\n\n- Made under s.269P of the Customs Act 1901 by a delegate of the Chief Executive Officer; revocation is available under ss.269SC or 269SD of the Customs Act 1901.  The applied tariff concession is the item specified in Part III of Schedule 4 to the Customs Tariff Act 1995 (item 50)."},"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 type. It matches the original intent of the Tariff Concession System — to grant duty concessions for specific imported goods where no local objection exists."},"complexity_factors":["Single product category covered (PVC sheets with specific characteristics)","Only two technical conditions to meet (release liner + glass fabric reinforcing layer)","No nested exceptions or conditional logic","Minimal cross-referencing (only references standard Customs Act sections for creation and revocation)","Short, tabular format with clear effective date","No defined terms section — descriptions use ordinary technical language"],"plain_english_summary":"This is a **Tariff Concession Order** — a legal instrument that gives certain imported goods a reduced or zero customs duty rate.\n\n**What it does:**\n- Allows specific PVC (polyvinyl chloride) sheets to enter Australia at a concessional tariff rate\n- The goods must have **both** a release liner AND a glass fabric reinforcing layer\n- Classified under customs code **3919.90.00**\n\n**Who it affects:**\n- **Importers** bringing in these specific PVC sheets\n- **Australian manufacturers** who compete with these imports (they can object if they make similar products)\n\n**Why it matters:**\n- Reduces import costs for businesses using these materials (likely for industrial or construction purposes)\n- The concession took effect on **1 August 2005** and remains active until revoked or a specified end date\n- Part of Australia's system for managing trade protection — concessions are granted when no local manufacturer objects or when local production isn't harmed"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0510005","history":"/api/acts/tariff-concession-order-0510005/history","analysis":"/api/acts/tariff-concession-order-0510005/analysis","conflicts":"/api/acts/tariff-concession-order-0510005/conflicts","importantCases":"/api/acts/tariff-concession-order-0510005/important-cases","documents":"/api/acts/tariff-concession-order-0510005/documents"}}