{"id":"F2005L03348","name":"Tariff Concession Order 0510010","slug":"tariff-concession-order-0510010","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38683,"registerId":"commonwealth-F2005L03348-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0510010","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 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| 8417.90.00 | SKIDS AND/OR POSTS, WALKING BEAM FURNACEOp. 01.08.05 - TC 0510010 | 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":{"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 administrative instrument creating a single tariff concession for specific industrial components. It has not expanded beyond its original purpose of granting duty relief for these particular goods."},"complexity_factors":["Single, specific goods description (skids/posts for walking beam furnaces)","Only one operative provision with straightforward cross-references to the Customs Act 1901 and Customs Tariff Act 1995","No conditional logic, exceptions, or defined terms within the instrument itself","Standard bureaucratic template format with minimal substantive content","Length: approximately 200 words of operative text"],"plain_english_summary":"This Tariff Concession Order grants a reduced or zero customs duty under Item 50 of Schedule 4 (customs tariff code 8417.90.00) for imported skids and posts used in walking beam furnaces. It lowers costs for importers of these industrial furnace components, affects competing Australian manufacturers, and has been in effect since 1 August 2005."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order is a routine, narrowly targeted tariff concession linking a single goods description and tariff classification to an existing Schedule 4 concession item. It does not expand the legislative scheme beyond the usual purpose of tariff concession orders (granting specified tariff treatment to particular imported goods). It therefore does not materially change the scope of the underlying legislation; it simply applies that existing mechanism to one particular product (Item 50 in Part III of Schedule 4)."},"complexity_factors":["Single-line instrument: one tariff classification (8417.90.00) and one product description","References to three external statutory provisions (s.269P, ss.269SC/269SD of the Customs Act 1901; Part III, Schedule 4 of the Customs Tariff Act 1995)","No nested conditions, exceptions, or temporal limits beyond start date and potential revocation","Potential ambiguity in the goods description (\"SKIDS AND/OR POSTS, WALKING BEAM FURNACE\") which can create classification disputes","Administrative dependency: effect depends on interpretation/application of Schedule 4 Item 50 (external instrument/content not reproduced here)"],"plain_english_summary":"**What this order does (in plain English)**\n\n- This is a tariff concession order 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.\n\n- The listed good is: \"SKIDS AND/OR POSTS, WALKING BEAM FURNACE\" classified under tariff heading 8417.90.00. The order says this product is subject to Schedule 4, Item 50. The concession takes effect from 1 August 2005 and continues until revoked (no separate expiry date is shown).\n\n**Who it affects**\n\n- Importers of the specified goods. If you import the named skids/posts for walking beam furnaces and they correctly fit the tariff classification 8417.90.00, you can claim whatever concession Item 50 in Part III of Schedule 4 provides (typically a reduced or nil rate of customs duty for that specific good).\n\n- Australian customs officials and brokers who classify and clear imports: they must recognise this concession when assessing duty for consignments that meet the description and classification.\n\n- Any Australian businesses that compete with importers of the same goods: lower import duty reduces the landed cost of those imported inputs or components, which can affect domestic supply chains and competition.\n\n**How it works mechanically**\n\n- Legal basis: the delegate of the CEO of the Australian Customs authority makes the declaration under s.269P of the Customs Act 1901. That declaration links the goods in Column 1 to a particular Schedule 4 item in Column 2 of the Customs Tariff Act 1995.\n\n- Effect for importers: when importing the declared goods, customs will apply the tariff treatment specified by Schedule 4 Item 50 instead of the default rate for the tariff heading 8417.90.00. The order took effect on 01.08.2005 and remains in force until revoked under ss.269SC or 269SD of the Customs Act (which provide administrative revocation procedures), or until any expiry date is recorded in the Order (none is shown here).\n\n- Administration and compliance: importers must ensure the goods are accurately described and correctly classified as 8417.90.00 to claim the concession. Customs may audit classification decisions and supporting documentation; disputes over whether particular goods match the description can arise and are resolved via administrative review or objection processes.\n\n**Why it matters (claimed purpose and practical trade-offs)**\n\n- Official purpose-claim: the Order operates to grant a tariff concession for a specific imported input (skids/posts for walking beam furnaces) by linking it to a Schedule 4 concession item.\n\n- Who pays and who benefits: the direct benefit accrues to importers (lower customs duty), and potentially to downstream users who buy the imported parts at lower cost. The fiscal cost is foregone customs revenue relative to charging the ordinary tariff rate.\n\n- Incentives and behavioural effects: lower import duty reduces the cost of importing these parts versus buying domestically. That may increase imports of the specified items, encourage sourcing from overseas suppliers, or encourage suppliers to design products to fit the exempted description. Customs will need to police classification to limit misuse.\n\n- Implementation risks and compliance burden: the concession relies on an accurate goods description and tariff classification; ambiguous wording (e.g. \"SKIDS AND/OR POSTS, WALKING BEAM FURNACE\") can cause disputes. Administering the concession imposes routine record-keeping and potential audit costs on importers and enforcement costs on customs.\n\n**Key statutory references in the Order**\n\n- Made under section 269P of the Customs Act 1901. Revocation may occur under sections 269SC or 269SD of that Act. The concession links to Part III of Schedule 4 of the Customs Tariff Act 1995 (Item 50).\n\n(End of summary.)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0510010","history":"/api/acts/tariff-concession-order-0510010/history","analysis":"/api/acts/tariff-concession-order-0510010/analysis","conflicts":"/api/acts/tariff-concession-order-0510010/conflicts","importantCases":"/api/acts/tariff-concession-order-0510010/important-cases","documents":"/api/acts/tariff-concession-order-0510010/documents"}}