{"id":"F2005L03352","name":"Tariff Concession Order 0510436","slug":"tariff-concession-order-0510436","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38688,"registerId":"commonwealth-F2005L03352-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0510436","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 08.08.05 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 | PARTS, WALKING BEAM FURNACE, being ANY of the following:(a) bell housings;(b) cylinder blocks;(c) oil conditioners and/or oil coolers;(d) couplings;(e) valve stands;(f) oil tanks;(g) expansion jointsOp. 08.08.05 - TC 0510436 | 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 tariff concession order covering specific industrial parts. It has not expanded beyond its original purpose of granting duty concessions for walking beam furnace components."},"complexity_factors":["Very short document (1 page, single table entry)","Only 1 defined term implicit (the tariff classification 8417.90.00)","No cross-references to other legislation beyond naming the empowering Act and Tariff schedule","Simple conditional structure: goods must match the specific description to qualify","No nested exceptions or complex logical operators","Straightforward administrative format — essentially a declaration with a parts list"],"plain_english_summary":"Tariff Concession Order No. 0510436 grants a concessional customs duty rate (Schedule 4, Item 50) for specified spare parts for walking beam furnaces (tariff code 8417.90.00), allowing those imports into Australia at a lower or zero duty. Effective 8 August 2005, it reduces costs for industrial importers and involves customs brokers and the Australian Border Force in administration. The order is made under the Customs Act 1901."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument is narrowly targeted to apply an existing Schedule 4 tariff item to a specific set of machine parts. It does not expand the legislation beyond that original administrative purpose. The order remains within the original scope of tariff concession orders: identifying particular goods and linking them to a Schedule 4 item, subject to revocation under the Customs Act."},"complexity_factors":["Single-page instrument with one table entry","One tariff classification referenced: 8417.90.00","Seven enumerated parts in the goods description (bell housings; cylinder blocks; oil conditioners/oil coolers; couplings; valve stands; oil tanks; expansion joints)","Cross-references to three provisions of the Customs Act (s.269P, s.269SC, s.269SD) and to Part III of Schedule 4 to the Customs Tariff Act 1995","Single effective date (08.08.2005) and open-ended duration until revocation","No nested exceptions or multiple conditional clauses","No defined-terms section within the instrument itself"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This Tariff Concession Order (TCO) names a set of specific machine parts and declares they are covered by an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (Column 2: item 50). In practice that means importers of those listed parts can claim the tariff concession that item 50 provides when declaring those goods to Customs.\n- The goods are classified under Customs heading 8417.90.00 and are limited to parts for a \"walking beam furnace\": bell housings; cylinder blocks; oil conditioners and/or oil coolers; couplings; valve stands; oil tanks; and expansion joints. The order takes effect from 08 August 2005 and continues until revoked under the Customs Act (sections 269SC or 269SD) or until any date specified in the table.\n- The order was made by a delegate of the Chief Executive Officer under section 269P of the Customs Act 1901.\n\n**Who it affects**\n\n- Importers who bring into Australia any of the listed parts for walking beam furnaces. Those importers can (if they meet the usual documentary and classification requirements) use item 50 in Part III of Schedule 4 to obtain the concession when they lodge their import declarations.\n- The Australian Government (Customs/Treasury), because the concession changes the tariff treatment of these goods and therefore affects duty revenue and administration.\n- Any Australian businesses that manufacture identical or substitutable parts domestically, because importers may substitute imported parts that receive the concession for locally sourced goods.\n\n**Why it matters (stated purpose and practical implications)**\n\n- The instrument’s stated legal effect is to apply a Schedule 4 tariff item to a narrowly defined set of parts. Authorities commonly issue TCOs to allow concessional (usually reduced or zero) duty treatment for inputs, spare parts or specialised equipment; this order functions the same way by attaching item 50 to the listed goods.\n\n- Costs and incentives: the immediate benefit is concentrated (importers of these specific parts receive a tariff advantage). The fiscal cost is borne by the Commonwealth in the form of lower tariff revenue on those imports. The commercial effect is to lower the landed cost of the specified imported parts relative to alternatives that do not qualify, which can change purchasing decisions (import instead of buy local, or import a different part that does not qualify if it fits).\n\n- Implementation and compliance: importers must correctly classify goods under 8417.90.00 and match the written description to claim the concession. Customs retains the power to revoke the order or to deny a concession if the goods do not meet the description or legal conditions.\n\n**Mechanics and decision points**\n\n- Who decides: a Customs delegate (the CEO’s delegate) issues the TCO; Customs also administers and enforces it and can revoke it under sections 269SC/269SD of the Customs Act.\n- What importers do differently: when lodging import declarations they will cite Schedule 4 item 50 against the tariff classification 8417.90.00 for the listed parts to claim the concessional treatment.\n- Risk areas: misclassification or ambiguous product descriptions can lead to disputes, retrospective denial of concessions, or penalties. The order is narrow: only the listed parts for a walking beam furnace qualify.\n\n**Trade-offs and practical considerations**\n\n- Concentrated benefit vs diffuse cost: a small group of importers gains directly; the Government’s revenue loss is spread across taxpayers.\n- Substitution effects: businesses may substitute imported concession-eligible parts for domestic inputs, affecting local suppliers.\n- Administrative simplicity: the TCO is narrow and specific, which reduces ambiguity but increases the need for Customs to verify that imported items match the listed descriptions.\n\n(References within the instrument: issued under section 269P of the Customs Act 1901; revocation powers under sections 269SC and 269SD; applies an item in Part III of Schedule 4 to the Customs Tariff Act 1995 — Column 2 lists item 50.)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0510436","history":"/api/acts/tariff-concession-order-0510436/history","analysis":"/api/acts/tariff-concession-order-0510436/analysis","conflicts":"/api/acts/tariff-concession-order-0510436/conflicts","importantCases":"/api/acts/tariff-concession-order-0510436/important-cases","documents":"/api/acts/tariff-concession-order-0510436/documents"}}