{"id":"F2005L03322","name":"Tariff Concession Order 0510610","slug":"tariff-concession-order-0510610","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38644,"registerId":"commonwealth-F2005L03322-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0510610","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 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| 8424.10.00 | FIRE EXTINGUISHERS, dry chemicalOp. 11.08.05 - TC 0510610 | 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":"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 a single product category. It matches the typical scope of such instruments — granting duty concessions for specific imported goods. No scope creep evident."},"complexity_factors":["Single, specific product category covered (dry chemical fire extinguishers)","No defined terms section — terms rely on existing Customs Tariff classification","No nested conditional logic or exceptions","Minimal cross-referencing (only references to standard Customs Act and Tariff Act provisions)","Very short document (1 page, 1 table entry)","Straightforward effective date and revocation mechanism"],"plain_english_summary":"This Tariff Concession Order lets dry chemical fire extinguishers (tariff code 8424.10.00) be imported into Australia at a reduced customs duty rate under Item 50 of Schedule 4 to the Customs Tariff Act 1995. It lowers import costs for suppliers and buyers of fire‑safety equipment, took effect 11 August 2005, and was issued by a delegate of the Australian Border Force (then Customs) CEO."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument is consistent with the normal and original purpose of a Tariff Concession Order: to specify particular imported goods that are to receive the concession set out in a Schedule to the Customs Tariff Act. It does not broaden the scope beyond that narrow purpose — it names a single classification and ties that classification to an existing Schedule 4 item. There is no indication in the text that the Order expanded into areas outside the usual TCO function."},"complexity_factors":["Very short single-page instrument","One tariff classification listed (8424.10.00)","Single descriptive line: 'FIRE EXTINGUISHERS, dry chemical'","Cross-reference to Part III, Schedule 4, Item 50 of the Customs Tariff Act 1995 (requires reading that item to know the exact concession)","Cross-references to sections 269P, 269SC and 269SD of the Customs Act 1901 (statutory authority and revocation mechanism)","Simple temporal condition: effective from a specified date and continuing until revoked (no layered exceptions)"],"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. It declares that the goods described in Column 1 of the Table are goods to which the item shown in Column 2 of Part III of Schedule 4 to the Customs Tariff Act 1995 applies.\n\n- The Table identifies the goods by Customs Tariff classification code 8424.10.00 and describes them as \"FIRE EXTINGUISHERS, dry chemical.\" The Order takes effect from 11 August 2005 and remains in force until it is revoked under sections 269SC or 269SD of the Customs Act or until any expiry date shown in the Table.\n\n- Column 2 cites \"50\" — that is, Item 50 in Part III of Schedule 4. The practical effect of the Order is to treat the listed goods as falling within whatever concession (for example, a concessional rate of duty or duty-free treatment) Item 50 of Part III, Schedule 4 provides.\n\nWho it affects\n\n- Importers of dry-chemical fire extinguishers classified under tariff heading 8424.10.00. Those importers can rely on the concession specified by Item 50 of Part III, Schedule 4 when calculating customs duty.\n\n- Domestic businesses that supply or compete with those imported extinguishers (manufacturers, distributors, retailers) may face changed competitive conditions because the tariff treatment for the imported product is altered.\n\n- The Australian Customs administration (and ultimately the budget) — because applying the Schedule 4 concession alters the duties collected on these imports.\n\nWhy it matters (mechanisms, incentives and trade-offs)\n\n- Who pays and who benefits: The direct, concentrated beneficiaries are importers and buyers of the specified fire extinguishers (lower or concessional duties reduce import costs). The cost is borne by the Commonwealth (lower customs revenue) and possibly by domestic suppliers who face more competition.\n\n- What changes in behaviour: Importers may increase imports of the specified extinguishers if the concession lowers landed cost. Domestic suppliers may respond by lowering prices, changing product lines, or lobbying for protection.\n\n- Administrative and compliance effects: Customs must identify imports matching the tariff classification and apply the concession. Importers must maintain correct classification and documentation to claim the preference, introducing routine compliance obligations.\n\n- Discretion and revocation: The Order is made by a delegated officer (the delegate of the Chief Executive Officer) under statutory authority and can be revoked under the specified sections of the Customs Act. That preserves an administrative path to remove the concession if circumstances change.\n\n- Opportunity costs and distributional effects: The revenue foregone to grant the tariff concession is an opportunity cost to government spending or tax policy. The benefit is concentrated (specific importers and purchasers); the fiscal cost is diffuse (borne by all taxpayers).\n\n- Potential for substitution and market effects: If the concession meaningfully lowers prices, purchasers may substitute imported extinguishers for domestic alternatives, affecting market share for local manufacturers.\n\nRelevant legal references in the instrument\n\n- Authority: section 269P of the Customs Act 1901 (power to make TCOs).\n- Revocation mechanisms: sections 269SC and 269SD of the Customs Act 1901.\n- The concession applied is the Item numbered 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 — the Order does not restate the content of that Schedule item, it merely applies it to the goods listed.\n\nNotes on limits of the instrument\n\n- This Order does not itself state the numerical rate of duty or the specific wording of the concession; it operates by referencing Item 50 in Schedule 4. To know the exact tariff treatment you must read Item 50 of Part III, Schedule 4.\n\n- The Order is narrow in scope: it identifies a single tariff classification and a single description (dry-chemical fire extinguishers). It remains in force until revoked; it does not by itself create broader ongoing policy beyond applying the specified Schedule 4 item to the listed goods.\n\n(Instrument signed by a delegate of the Chief Executive Officer: Susan Campbell; dated 21 October 2005.)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0510610","history":"/api/acts/tariff-concession-order-0510610/history","analysis":"/api/acts/tariff-concession-order-0510610/analysis","conflicts":"/api/acts/tariff-concession-order-0510610/conflicts","importantCases":"/api/acts/tariff-concession-order-0510610/important-cases","documents":"/api/acts/tariff-concession-order-0510610/documents"}}