{"id":"F2005L03406","name":"Tariff Concession Order 0510727","slug":"tariff-concession-order-0510727","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38740,"registerId":"commonwealth-F2005L03406-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0510727","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 16.08.05 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| 8481.80.90 | VALVES, WALKING BEAM FURNACE, being EITHER of the following:(a) SAE threaded flange ball valves with a nominal pressuregreater than 190 bar;(b) weld type ball valves with a nominal pressure NOT greaterthan 70 barOp. 16.08.05 - TC 0510727 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Wendy Knowles........................Dated 28 October 2005 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------ |","sortOrder":0}],"analysis":{"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 issued under the Customs Act 1901. It applies only to specific industrial valves for walking beam furnaces and does not represent scope creep beyond the original legislative purpose of granting duty concessions on specific imported goods."},"complexity_factors":["Very short document (1 page)","Only 2 defined/conditional categories of goods in the operative provision","Single cross-reference to Customs Tariff Act 1995 (Schedule 4, Part III, Item 50)","Simple binary logic (EITHER category a OR category b)","No nested exceptions or complex conditional structures","Standard administrative form with minimal substantive legal text"],"plain_english_summary":"This Tariff Concession Order lets certain ball valves for walking beam furnaces be imported into Australia at a reduced or zero customs duty, covering high-pressure SAE threaded flange valves and lower‑pressure weld‑type valves.\n\nIt benefits importers, manufacturers and businesses using walking beam furnaces by lowering input costs and improving competitiveness for industries (like steel processing) that rely on these specialised components."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order is narrowly focused: it applies an existing Schedule 4 concession (Item 50) to a defined class of walking‑beam furnace valves. There is no indication in the instrument that its scope departs from that original, narrow purpose or that it has been broadened beyond applying the Schedule 4 item to the described goods."},"complexity_factors":["Very short instrument (single Order, one table row).","One tariff classification referenced: 8481.80.90.","One Schedule 4 item referenced: Item 50 (requires cross‑reference to Customs Tariff Act 1995 for substantive tariff effect).","Simple conditionality: effective from a single date (16.08.05) and continues until revocation under specified sections (269SC/269SD).","Two technical product qualifiers (pressure thresholds and valve type) that require correct application by customs/industry."],"plain_english_summary":"**What this instrument does (mechanics)\n\n- This is a Tariff Concession Order (TCO) made under section 269P of the Customs Act 1901. It declares that a narrow class of imported goods — specific types of valves used with walking beam furnaces — are goods to which the tariff treatment in the Table (Column 2) applies. Concretely, the Order states that the goods listed in Column 1 are covered by the Schedule 4 item number shown in Column 2. The Order took effect on 16 August 2005 and remains in force until it is revoked under sections 269SC or 269SD of the Customs Act, or until any date specified in Column 2.\n\n- The goods covered (Column 1) are classified under tariff heading 8481.80.90 and described as either:\n  - SAE threaded flange ball valves with nominal pressure greater than 190 bar; or\n  - weld‑type ball valves with nominal pressure not greater than 70 bar.\n\n- Column 2 records that these goods are subject to Schedule 4 Item 50 of the Customs Tariff Act 1995 (the Order gives the Schedule/Item number but not the text of the Item). Applying that Schedule 4 Item means the goods receive whatever concessional tariff treatment Item 50 provides (typically a reduced or zero rate of customs duty as set out in Schedule 4), from the effective date stated.\n\n**Who it affects\n\n- Importers of the specified walking‑beam furnace valves: they are the direct beneficiaries if Schedule 4 Item 50 reduces or removes duty for these goods.\n- Overseas and domestic suppliers of these valve types: the concession changes relative price relationships between imported valves and any locally produced substitutes.\n- Australian Customs (and its delegates): responsible for administering the concession, ensuring correct classification and compliance.\n- Australian revenue: reduced customs receipts to the extent Item 50 lowers duty on these imports.\n\n**Why it matters (practical effects and incentives)\n\n- Price and sourcing: by attaching a Schedule 4 concession to this precise description, the Order lowers the effective import cost of the listed valves (if Item 50 is a concessional rate). That can encourage importation of those exact valve types rather than sourcing alternative parts domestically or importing different valve specifications.\n\n- Who pays and who decides: importers pay customs duties (unless a concession applies). The instrument was made by a delegate of the Chief Executive Officer under s.269P of the Customs Act; revocation is governed by ss.269SC and 269SD of that Act. The practical decision to grant the concession rests with the delegated customs authority and the statutory Schedule 4 framework.\n\n**Implementation, costs and trade‑offs (test of the instrument’s stated effect)\n\n- Revenue cost: the direct fiscal cost is the difference between standard tariff receipts and the concessional treatment under Item 50 for these goods. The Order does not quantify that cost.\n\n- Compliance and administrative burden: modest — customs must ensure import declarations match the precise tariff classification (8481.80.90) and the valve descriptions (pressure thresholds, SAE threaded flange vs weld type). Misclassification risk means customs may need to audit declarations.\n\n- Distribution of benefits and risks: benefits are concentrated (importers and foreign suppliers of the specified valves); costs (lost tariff revenue) are diffuse. There is a risk of firms seeking further concessions or broadening descriptions to capture more products (substitution/extension risk), which would be an administrative and revenue risk if not policed.\n\n- Market effects: the concession narrows the price gap for the specified imported valve types relative to domestic alternatives, which can affect competition and supply chain decisions for firms that use walking beam furnaces.\n\n**Key legal hooks (where to look in the instrument)\n\n- Source power: s.269P, Customs Act 1901 (instrument‑making power cited at top of the Order).\n- Revocation pathways: ss.269SC and 269SD, Customs Act 1901 (the Order stays in force until revoked under these sections).\n- Table entries: tariff classification 8481.80.90; Schedule 4 Item 50 is the concession applied; effective date 16.08.05.\n\n(Statements that the Item 50 treatment will reduce or remove duty are explanations of the legal effect of applying a Schedule 4 item. The Order itself records that the Schedule 4 item applies; the exact rate or text of Item 50 must be read in Schedule 4 of the Customs Tariff Act 1995 to see the precise concession.)"},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0510727","history":"/api/acts/tariff-concession-order-0510727/history","analysis":"/api/acts/tariff-concession-order-0510727/analysis","conflicts":"/api/acts/tariff-concession-order-0510727/conflicts","importantCases":"/api/acts/tariff-concession-order-0510727/important-cases","documents":"/api/acts/tariff-concession-order-0510727/documents"}}