{"id":"F2005L03302","name":"Tariff Concession Order 0510476","slug":"tariff-concession-order-0510476","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38613,"registerId":"commonwealth-F2005L03302-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0510476","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 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| 8474.39.00 | MIXING AND BATCHING LINE, DRY, plc, having ALL of the following:(a) product dosers;(b) vibrating check screens and/or weighers;(c) fluid bed dryers;(d) elevators and conveyors;(e) batched material mixers;(f) rotary baggers;(g) bag feeders;(h) palletisers;(i) shrink wrappersOp. 08.08.05 - TC 0510476 | 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_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument is a narrowly targeted tariff concession order limited to a single, specifically described mixing and batching line. It does not broaden the legal scope of the underlying Acts; it applies an existing Schedule 4 concession to one defined class of imported goods. There is no indication in the text that the order expands the statutory remit beyond the routine purpose of tariff concession orders."},"complexity_factors":["Single, short order covering one product description","One tariff classification referenced: 8474.39.00","One Schedule 4 item referenced (Item 50) — fiscal effect depends on that external Schedule","Product qualification requires meeting a conjunctive list of nine components (must have ALL listed parts)","Cross-references to three statutory provisions in the Customs Act / Customs Tariff Act (s.269P, s.269SC, s.269SD and Part III of Schedule 4)","No explicit end date in Column 2 (relies on administrative revocation), which shifts emphasis to procedural rules outside the instrument","Implementation requires technical fact-finding by Customs (verification of components) — an operational rather than legislative complexity"],"plain_english_summary":"**What this instrument does (mechanics)\n\n- This is a Tariff Concession Order made under section 269P of the Customs Act 1901. It declares that a particular imported product — described in Column 1 — is covered by an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (the item shown in Column 2).\n\n- Concretely, the goods are described under tariff classification 8474.39.00 as: \"MIXING AND BATCHING LINE, DRY, plc,\" that must include all nine listed components (product dosers; vibrating check screens and/or weighers; fluid bed dryers; elevators and conveyors; batched material mixers; rotary baggers; bag feeders; palletisers; shrink wrappers). Only machines that match that description and contain all listed parts qualify. The Order takes effect from 8 August 2005 and remains in force until revoked under sections 269SC or 269SD of the Customs Act or until any end date in Column 2 (none is separately specified).\n\n**Who it affects\n\n- Importers and overseas/supplier manufacturers of the specified mixing and batching line. If an imported machine meets the description, the importer can claim the Schedule 4 concession item listed in Column 2.\n- Australian customs administration, which must check that imported goods actually match the detailed description before allowing the concession.\n- Australian industry sectors that buy this equipment (they may face lower landed costs if the concession reduces or cancels import duty).\n- Competing domestic manufacturers or alternative suppliers, who may face changed competitive conditions if imports become cheaper.\n- The Commonwealth budget (through any reduction in customs revenue associated with the concession).\n\n**Why it matters (stated purpose and consequences)\n\n- The stated legal effect is to make the listed goods subject to the specified Schedule 4 item (a tariff concession). The instrument itself does not state policy reasons; tariff concessions are typically used to lower or remove customs duty on specific imported inputs or capital equipment.\n\n- Practical consequences: qualifying importers pay less customs duty (or none, depending on the Schedule 4 item). That lowers the landed cost of the listed mixing/batching lines for buyers in Australia, and may change sourcing decisions, investment in production lines, and competitive dynamics for domestic manufacturers of similar equipment.\n\n**Key operational features and limits\n\n- Qualification is strict: the imported item must have ALL the components listed in the description. Partial machines or variants missing any listed part will not meet the Order.\n- The Order operates by reference to a tariff classification code (8474.39.00) and to an item number in Schedule 4 of the Customs Tariff Act 1995 (Item 50 in Column 2). The precise fiscal effect (rate of duty or exemption) depends on that Schedule 4 item.\n- The Order can be revoked administratively by the Commissioner/CEO under s.269SC or s.269SD of the Customs Act.\n\n**Costs, incentives and trade-offs (practical testing)\n\n- Who pays: the Commonwealth (reduced customs revenue) bears the fiscal cost; concentrated benefit goes to importers/suppliers of the specific mixing and batching lines and their customers.\n- Incentives created: importers are incentivised to ensure imported machines strictly match the description (including design choices to include all listed parts). Suppliers may package or label equipment to meet the description and claim the concession.\n- Compliance burden and implementation risk: Customs must verify that imported equipment contains every listed component; this requires technical inspection, documentary evidence, and possibly intrusive checks. Risk of misclassification or partial shipments attempting to claim the concession exists.\n- Competition effects: lowering import costs can increase competition for local producers of similar machinery. The net effect on local manufacturing depends on whether the concession targets capital equipment (which can raise productivity) or competes with local suppliers.\n- Opportunity cost: revenue foregone by the budget versus potential productivity or cost savings for domestic users of the equipment.\n\n**Who decides and how durable the change is\n\n- The instrument was issued by a delegate of the CEO of Customs under s.269P. The CEO (or delegate) and Customs have administrative discretion to make or revoke such orders. Revocation is possible under sections 269SC or 269SD.\n\n**Practical compliance points for importers\n\n- To use the concession, an importer must demonstrate that the imported unit corresponds to tariff code 8474.39.00 and contains all listed components.\n- Documentation should identify each component and show they are part of a single mixing and batching line (documentation, bills of lading, manufacturer declarations, technical spec sheets).\n\n(References in the instrument: s.269P, s.269SC and s.269SD of the Customs Act 1901; Part III of Schedule 4 to the Customs Tariff Act 1995; tariff classification 8474.39.00; Schedule 4 item number 50.)"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard single-item Tariff Concession Order issued under the Customs Act 1901. It serves its original narrow purpose: granting a duty concession for one specific category of imported goods. There is no indication of scope creep or expansion beyond the original intent of the tariff concession system."},"complexity_factors":["Single specific item of machinery described in detail","References to external legislation (Customs Act 1901, Customs Tariff Act 1995) without reproducing their text","Standard administrative format with defined columns and procedural language","No conditional logic or exceptions within the order itself","Straightforward declarative structure under a single statutory power (Section 269P)"],"plain_english_summary":"This Tariff Concession Order grants a reduced or zero customs duty for a specified automated dry mixing and batching production line used to measure, dry, mix and package powders/granules. \n\nIt benefits importers and Australian manufacturers by lowering the cost of acquiring specialised overseas machinery, helping local production remain competitive."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0510476","history":"/api/acts/tariff-concession-order-0510476/history","analysis":"/api/acts/tariff-concession-order-0510476/analysis","conflicts":"/api/acts/tariff-concession-order-0510476/conflicts","importantCases":"/api/acts/tariff-concession-order-0510476/important-cases","documents":"/api/acts/tariff-concession-order-0510476/documents"}}