{"id":"F2005L03441","name":"Tariff Concession Order 0510731","slug":"tariff-concession-order-0510731","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38816,"registerId":"commonwealth-F2005L03441-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0510731","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| 3926.90.90 | STORAGE RACKS, PLASTIC, comprising ALL of the following:(a) shelves;(b) H frames;(c) panelsOp. 16.08.05 - TC 0510731 | 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":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order stays within the original, narrow purpose of tariff concession orders: to nominate a specific imported good for treatment under a Schedule 4 concession item. It does not broaden the legal reach beyond that product-specific tariff concession mechanism and contains no additional policy instruments, new powers, or expanded categories of goods."},"complexity_factors":["Single-order instrument consisting of one table row","One tariff classification cited: 3926.90.90","Product description requires all three components (shelves, H frames, panels) — a single conjunctive condition","Cross-references only to s 269P, ss 269SC/269SD of the Customs Act 1901 and Part III, Schedule 4 (item 50) of the Customs Tariff Act 1995","No definitions section, no nested exceptions or multiple conditional branches","Simple temporal rule: effective from a date until revoked or until any recorded expiry"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This is a Tariff Concession Order (TCO). Under the authority of section 269P of the Customs Act 1901, a delegate of the Chief Executive Officer has declared that a specific type of imported goods is covered by an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (item number 50).  \n- The goods are identified by the customs tariff code 3926.90.90 and the description \"STORAGE RACKS, PLASTIC, comprising ALL of the following: (a) shelves; (b) H frames; (c) panels.\"  \n- The Order takes effect from 16 August 2005 and remains in force until it is revoked under sections 269SC or 269SD of the Customs Act 1901, or until any final date shown against the Schedule 4 item (the Table shows item 50).  \n\n**Who this affects**\n\n- Importers who bring into Australia plastic storage racks that match the tariff code and the component description. Those importers can rely on the Schedule 4 item (item 50) to obtain whatever concessional tariff treatment that item provides.  \n- Customs officers and brokers who must classify imports and apply the concession when the claim is made.  \n- Domestic businesses that make or sell competing storage racks or related equipment, because a tariff concession can change import prices and competition.  \n- The government (Commonwealth) through any change in customs duty revenue resulting from the concession.  \n\n**Why it matters (practical effects and mechanics)**\n\n- A TCO does not itself set the numerical duty rate here; it makes the nominated goods eligible to be treated under the referenced Schedule 4 item (Part III, item 50). Practically, that means importers who correctly classify shipments as 3926.90.90 and meet the description can claim the concession when lodging customs entries.  \n- Financial impact is concentrated: direct benefit accrues to importers (lower duty or preferential treatment as specified by Schedule 4 item 50). Any fiscal cost to the Commonwealth (reduced duty receipts) is spread across the budget.  \n- Behavioural effect: importers have an incentive to import goods that match the description or to ensure classification fits 3926.90.90; domestic suppliers may face increased competition or pressure on prices.  \n\n**Legal authority, timing and revocation**\n\n- Authority to make the Order: s 269P of the Customs Act 1901 (delegate of the CEO).  \n- Revocation: the Order continues until revoked under ss 269SC or 269SD of the Customs Act 1901, or until any final date recorded against the Schedule 4 item.  \n\n**Implementation, compliance and risks**\n\n- Implementation is operational: importers must declare the concession on import documentation and ensure goods meet the specified description and tariff classification.  \n- Compliance risk: misclassification or overstating that imported goods conform to the component description could lead to denial of the concession, customs reassessments, penalties, or repayment of duties.  \n- Administrative discretion: a delegate issued the Order; revocation is governed by the statutory revocation provisions.  \n\n**Trade-offs, incentives and opportunity costs**\n\n- Incentive: lowers the cost of importing the specified racks (if Schedule 4 item 50 reduces or removes duty), encouraging imports of those goods.  \n- Cost: potential loss of customs revenue for the Commonwealth while the concession applies.  \n- Market effect: could lower retail prices or margins for importers and increase competitive pressure on domestic manufacturers of similar racks.  \n\n**Bottom line**\n\nThis is a narrow, product-specific tariff concession order that makes a clearly described class of plastic storage racks (tariff heading 3926.90.90 with shelves, H frames and panels) eligible for treatment under Part III Schedule 4 item 50. It operates from 16 August 2005 until revoked under the specified sections of the Customs Act or until any expiry date recorded. The direct beneficiaries are importers of those exact goods; the government foregoes duty revenue to the extent the item reduces or removes the tariff, and domestic competitors may be affected by changed import pricing. (Legal authority: s 269P; revocation: ss 269SC/269SD; Schedule 4 Part III item 50.)"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order limited to a specific product category. It has not expanded beyond its original purpose of granting concessional treatment to plastic storage racks."},"complexity_factors":["Single, specific product category (plastic storage racks)","Only one operative provision with straightforward conditions","Minimal cross-referencing (only references to standard Customs Act and Customs Tariff Act provisions)","No nested exceptions or conditional logic beyond the requirement that goods comprise 'ALL' listed components","Short document (1 page, 1 table entry)","Only 3 defined structural elements (shelves, H-frames, panels)"],"plain_english_summary":"This Tariff Concession Order grants a reduced or zero customs duty for certain plastic storage racks (shelves, H‑frames and panels) imported under tariff code 3926.90.90, reducing costs for qualifying importers. It affects Australian importers and competing local manufacturers by making these imported racks cheaper, took effect 16 August 2005, and was made by Wendy Knowles on behalf of the Customs CEO."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0510731","history":"/api/acts/tariff-concession-order-0510731/history","analysis":"/api/acts/tariff-concession-order-0510731/analysis","conflicts":"/api/acts/tariff-concession-order-0510731/conflicts","importantCases":"/api/acts/tariff-concession-order-0510731/important-cases","documents":"/api/acts/tariff-concession-order-0510731/documents"}}