{"id":"F2005L03319","name":"Tariff Concession Order 0510306","slug":"tariff-concession-order-0510306","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38638,"registerId":"commonwealth-F2005L03319-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0510306","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Susan Campbell, 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 05.08.05 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| 3920.20.00 | POLYPROPYLENE FILM, CAST, having BOTH of the following:(a) width NOT less than 180 mm;(b) thickness NOT less than 100 micronsOp. 05.08.05 - TC 0510306 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table...Susan Campbell.......................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 performs the narrow, original function of a tariff concession order: it applies a specific tariff concession (Schedule 4 Item 50) to a narrowly described imported good. It does not broaden the legal scope beyond that purpose; it does not add regulatory obligations, new classes of beneficiaries, or cross-sectoral powers. Therefore it remains within the typical and original scope of such concession orders."},"complexity_factors":["Single table entry (one product description and one tariff line: 3920.20.00)","Simple conditionality: fixed effective date (05.08.05) and continuation until revocation or expiry","Three cross-references to other statutes (Customs Act 1901 s269P, s269SC, s269SD; Customs Tariff Act 1995 Part III Schedule 4 Item 50)","No nested exceptions, no multiple defined terms in the instrument itself","One-page length and limited operative content (declaratory application of a single Schedule 4 item)"],"plain_english_summary":"**What this instrument does (mechanical effect)\n\n- This Order declares that a specific imported good — polypropylene film described as \"cast polypropylene film\" with width not less than 180 mm and thickness not less than 100 microns, classified under tariff heading 3920.20.00 — is covered by the tariff concession item listed in Part III of Schedule 4 to the Customs Tariff Act 1995 (Item 50).  The Order takes effect from 5 August 2005 and continues until it is revoked (see sections 269SC or 269SD of the Customs Act 1901) or until any specified expiry date.  The Order was made by a delegate of the Chief Executive Officer under section 269P of the Customs Act 1901.\n\n**Who is affected and how\n\n- Importers and businesses that bring in, or use, polypropylene film meeting the description: they gain the tariff treatment set out in Schedule 4 Item 50 instead of the normal tariff treatment for that tariff classification (the Order applies that concessional item to those goods).  To receive the concession they must import goods that match the physical description and classify them under the stated tariff heading (3920.20.00).\n- The Commonwealth (taxpayers): the concession changes the tariff that would otherwise apply and therefore reduces customs revenue relative to the higher tariff that would apply absent the concession.\n- Competing domestic producers and other importers: prices and competitive positions can change because the concession lowers the landed cost of the specified imported input.\n\n**Why it matters (stated purpose and practical implications)\n\n- The Order’s stated/legal effect is to grant concessional tariff treatment to a narrowly described imported input. Such concessions are commonly used to lower input costs for downstream manufacturers or to allow tariff parity where an input is not available domestically at competitive terms. The instrument itself does not state policy reasons beyond the legal declaration; any policy rationale (for example, to support downstream manufacturers or reduce costs) is a claim about purpose, not a statutory effect.\n\n**Costs, incentives and practical trade-offs (testing the purpose claim)\n\n- Who pays: the fiscal cost is borne by the Commonwealth (reduced customs revenue) while the concentrated financial benefit goes to importers and their customers who use this film.\n- Incentives created: importers are incentivised to import the specified film (or importers of inputs can lower prices to downstream firms). Importers and downstream manufacturers who already use this product get a direct benefit; domestic producers of similar film (if any) may face stronger competition.\n- Substitution effects and market impact: downstream firms may substitute imported film for domestic inputs if the concession makes imports cheaper. The Order affects contract choices (sourcing decisions) and may change competitive dynamics in the downstream supply chain.\n- Compliance & implementation risks: administratively the Order is straightforward — importers must show the goods match the physical description and classification (3920.20.00). Disputes can arise over product description and classification, which are handled under customs processes. The Order can be revoked under statutory mechanisms (s269SC, s269SD), so the concession is not permanently guaranteed.\n\n**Who decides and how the instrument is controlled\n\n- The immediate decision-maker is a delegate of the CEO under s269P of the Customs Act 1901 (the Order is signed by the delegate). Revocation can be effected under sections 269SC or 269SD of the Customs Act. The concession relies on correct customs classification and adherence to the description in Column 1.\n\n**Key textual pointers (where to look in the instrument)\n\n- Description and tariff classification: Column 1 shows tariff heading 3920.20.00 and the physical description (width ≥ 180 mm; thickness ≥ 100 microns).\n- Applied concession: Column 2 records Schedule 4 Item Number 50 (Part III of Schedule 4 to the Customs Tariff Act 1995).\n- Effective date and termination: operative from 05.08.05; continues until revoked under s269SC/s269SD or any specified end date.\n\n(References in the Order: authority to make the Order — s269P, revocation mechanisms — ss 269SC and 269SD; applied tariff concession — 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 instrument. It applies precisely to the specific goods described (cast polypropylene film meeting dimensional criteria) and operates within the established framework of the Customs Act 1901. There is no evidence of scope creep or expansion beyond the original purpose of granting duty relief for this specific product category."},"complexity_factors":["Very short document (1 page, ~150 words of operative text)","Only 2 defined criteria for eligibility (width and thickness specifications)","Single cross-reference to Customs Act 1901 sections 269P, 269SC, and 269SD","No nested conditions, exceptions, or sub-exceptions","Simple tabular format with only 2 columns of substantive content","No interpretative provisions or definitions section"],"plain_english_summary":"This Tariff Concession Order lets qualifying cast polypropylene film be imported into Australia at a reduced or zero customs duty, cutting costs for importers and businesses that use the film in manufacturing or packaging. \n\nIt applies where the film is at least 180 mm wide and 100 microns thick, took effect 5 August 2005, and is administered by customs."},"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-0510306","history":"/api/acts/tariff-concession-order-0510306/history","analysis":"/api/acts/tariff-concession-order-0510306/analysis","conflicts":"/api/acts/tariff-concession-order-0510306/conflicts","importantCases":"/api/acts/tariff-concession-order-0510306/important-cases","documents":"/api/acts/tariff-concession-order-0510306/documents"}}