{"id":"F2005L03512","name":"Tariff Concession Order 0510587","slug":"tariff-concession-order-0510587","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38994,"registerId":"commonwealth-F2005L03512-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0510587","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 11.08.05 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| 7308.90.00 | RACKING, PALLET, having a height greater than 28 metresOp. 11.08.05 - TC 0510587 | 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":"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 TCO does not expand the legislation beyond its ordinary purpose. It performs a narrow, specific function: applying an existing Schedule 4 concession item (Item 50, Part III) to a single, specifically described imported good (pallet racking over 28 metres). The instrument is consistent with the routine use of TCOs to grant tariff concessions to particular imported goods and does not broaden the statutory scheme or introduce new regulatory powers."},"complexity_factors":["Single-item instrument (one line in the Table)","One tariff classification cited: 7308.90.00","One Schedule 4 item referenced: Item 50 in Part III (cross-reference to Customs Tariff Act 1995)","Short operative text with limited conditional logic","Cross-references to three sections of the Customs Act 1901 (269P, 269SC, 269SD)","Potential interpretive ambiguity limited to the descriptive phrase ('having a height greater than 28 metres') and tariff classification"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This is a Tariff Concession Order (TCO) made under section 269P of the Customs Act 1901.  The delegate declares that a particular imported good listed in the Table is a good \"to which\" the Schedule 4 item specified applies.  Concretely, it makes the goods described in Column 1 (classified at tariff heading 7308.90.00 and described as \"RACKING, PALLET, having a height greater than 28 metres\") subject to the treatment set out at Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995.\n\n- The TCO takes effect from 11 August 2005 and remains in force until revoked under sections 269SC or 269SD of the Customs Act 1901 (or until any expiry date specified in Column 2, which is not used here beyond listing item 50).\n\n**Who is affected**\n\n- Importers of the specified racking/pallet equipment: they are the immediate beneficiaries because the instrument changes how customs treats those imports under Schedule 4 (typically by applying a concessional tariff treatment specified in that Schedule).\n\n- Customs and revenue authorities: they apply the concession when assessing duty on imports that match the description and tariff classification.\n\n- Domestic suppliers/competitors of the specified racking/pallet goods: they may face increased competition from lower-priced imports if a concession reduces import duty.\n\n- Downstream users of the racking (warehouses, logistics businesses) may indirectly benefit from lower acquisition costs if the concession reduces landed price.\n\n**Why it matters (purpose-claim and practical effects)**\n\n- The instrument's legal effect is to link a narrowly described imported product to Item 50 in Part III of Schedule 4 of the Customs Tariff Act 1995. Schedule 4 items are the mechanism by which concessional customs treatment (for example, a reduced or nil rate of duty) is applied to specific goods. The TCO itself does not state the economic rationale; it operates by changing the tariff treatment of the described goods.\n\n- Practical consequences and incentives:\n  - Importers pay less customs duty (or receive the concessional treatment) for goods that satisfy the description and tariff classification, lowering the landed cost of those goods.\n  - Lower import costs can encourage import substitution (importers bringing in the specified racking instead of buying locally), with potential impact on local manufacturers or suppliers.\n  - Customs administration must verify that imported items meet the description (including the specific measurement threshold: \"height greater than 28 metres\") and match the tariff classification 7308.90.00 before applying the Schedule 4 item.\n\n**Trade-offs, costs and implementation issues**\n\n- Fiscal cost: a tariff concession reduces customs revenue relative to applying the standard tariff rate for 7308.90.00 on the same imports.\n\n- Concentrated benefits vs diffuse costs: the principal beneficiaries are the importers of these specific, tall racking units (a concentrated group). The fiscal cost is borne by the Commonwealth (diffuse) and potentially by competing local suppliers who face price pressure.\n\n- Compliance and administration risks: disputes can arise over whether an imported product meets the descriptive threshold (e.g. how \"height greater than 28 metres\" is measured or applied to modular systems), and whether it is properly classified under 7308.90.00. Those disputes create implementation risk and may require customs rulings or litigation.\n\n- Behavioural effects: the concession creates an incentive to import the specified racking rather than procure domestic alternatives or use other types of storage equipment. It may also incentivise importers to design products to fit the descriptive criteria.\n\n**Key statutory references and operative details**\n\n- Made under section 269P of the Customs Act 1901 (delegate power to make Tariff Concession Orders).\n- Applies Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 to the goods in the Table.\n- Revocation powers cited: sections 269SC and 269SD of the Customs Act 1901.\n- Tariff classification quoted: 7308.90.00.  Description: \"RACKING, PALLET, having a height greater than 28 metres.\"  Effective date: 11.08.2005.  Instrument signed/dated 4 November 2005 by the delegate.\n\n**Net effect in one sentence**\n- The Order makes tall pallet racking (over 28 m) imported under tariff heading 7308.90.00 eligible for the concessional tariff treatment listed at Item 50 of Part III, Schedule 4 of the Customs Tariff Act 1995, from 11 August 2005 until revoked."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order of the type routinely made under the Customs Act. It applies to a single, precisely defined product category and does not represent scope creep from any broader original intent. Tariff concession orders are inherently limited in scope by design."},"complexity_factors":["Single, highly specific product description (pallet racking >28m height)","Only one operative provision with no conditional logic or exceptions","No defined terms section — relies on external tariff classification system","Minimal cross-referencing (only references to standard Customs Act provisions and tariff schedule)","Straightforward tabular format with only two columns of operative content","No nested provisions, subsections, or procedural requirements"],"plain_english_summary":"This Tariff Concession Order lets pallet racking taller than 28 metres qualify for a reduced or zero customs duty under Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995, enabling importers to bring industrial-scale storage systems into Australia at lower cost.\n\nIt affects importers (warehousing, logistics, large retailers) and may increase competition for Australian manufacturers; it took effect 11 August 2005 and is classified to tariff code 7308.90.00."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0510587","history":"/api/acts/tariff-concession-order-0510587/history","analysis":"/api/acts/tariff-concession-order-0510587/analysis","conflicts":"/api/acts/tariff-concession-order-0510587/conflicts","importantCases":"/api/acts/tariff-concession-order-0510587/important-cases","documents":"/api/acts/tariff-concession-order-0510587/documents"}}