{"id":"F2005L03443","name":"Tariff Concession Order 0510890","slug":"tariff-concession-order-0510890","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38821,"registerId":"commonwealth-F2005L03443-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0510890","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 17.08.05 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| 9405.40.00 | LIGHT ASSEMBLIES, GAMING TOWER ILLUMINATION, comprising ALL ofthe following:(a) lamps;(b) lamp bases;(c) plugsOp. 17.08.05 - TC 0510890 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 28 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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a tariff concession. It has not expanded beyond its original purpose of granting duty-free status to specific gaming illumination equipment. The scope remains tightly confined to the goods described in Column 1."},"complexity_factors":["Very short document (1 page)","Only 1 defined term (THE TABLE)","No cross-references to other legislation beyond the enabling Act citation","Simple conditional structure: goods must meet specific component requirements (a), (b), and (c)","Single operative provision with clear effective date and revocation mechanism","Highly specific product description limits scope clearly"],"plain_english_summary":"This Tariff Concession Order grants duty-free importation of gaming tower illumination light assemblies—provided they include lamps, lamp bases and plugs together—so importers can bring these specific lighting units into Australia without customs duty. It mainly affects importers, gaming/entertainment businesses using the equipment, and Australian manufacturers competing with imports. The concession, made under the Customs Act 1901 (s.269P) by Michael Perry for the ABF CEO, took effect 17 August 2005."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This TCO operates within the normal and stated purpose of tariff concession orders: it identifies specific imported goods and makes a listed Schedule 4 concession item apply to them. It does not expand the scope of the law beyond that purpose; it neither creates new classes of powers nor adds conditions beyond the usual TCO mechanism. In other words, the instrument implements a targeted tariff concession (applying Item 50 to a named product) but does not change the statutory scope under which such concessions are made."},"complexity_factors":["Single-item order covering one tariff classification (9405.40.00)","Simple product description with three listed components (lamps, lamp bases, plugs)","Cross-reference to a single Schedule 4 item (Item 50) rather than specifying a rate","Legal basis references: s.269P (creation) and ss.269SC/269SD (revocation) of the Customs Act 1901","No defined-term section in the order itself, no nested exceptions, no multiple conditions","Short operative text and single effective date (17.08.05)"],"plain_english_summary":"**What this order does (mechanics)\n\n- This Tariff Concession Order (TCO) names a specific type of imported good — classified under customs tariff heading 9405.40.00 as \"Light assemblies, gaming tower illumination\" that include lamps, lamp bases and plugs — and declares that those goods are \"goods to which\" Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies. In practical terms, the order makes that Schedule 4 concession item apply to the listed goods from 17 August 2005 until the order is revoked (see s.269P of the Customs Act 1901 as the legal power used to make it).\n\n- The order itself does not restate a tariff rate. Instead it links the described import goods to a Schedule 4 item. The Schedule 4 item (Item 50) is where the tariff treatment or concession is set; applying that item typically changes the amount of duty payable on those goods (for example by reducing or eliminating duty), depending on what Item 50 provides.\n\n**Who is affected\n\n- Importers and distributors of the named light-assembly products: they gain whatever tariff treatment Item 50 grants (reduced or nil duty) while the TCO is in force.\n- Customs officers and brokers: they must apply the Schedule 4 Item 50 treatment to imports matching the description and tariff classification.\n- The Australian Government (Treasury/customs revenue): it foregoes some tariff revenue to the extent Item 50 reduces duty for these imports.\n- Domestic producers of similar goods: their competitive position may be affected because imports subject to a concession can become cheaper.\n\n**Why it matters (practical effects and risks)\n\n- Immediate effect is a change in import duty treatment for the narrowly described goods. That changes the landed cost for importers and downstream buyers, and changes customs revenue receipts.\n- The benefit is concentrated (importers and purchasers of these particular lamp assemblies). The fiscal cost is diffuse (lower tariff receipts spread across the budget).\n- Administrative and compliance points: importers must ensure the goods meet the specific description and tariff classification (9405.40.00) to receive the concession. Customs must interpret whether a shipment fits the description; this creates some risk of disputes or misclassification.\n- Implementation and enforcement depend on accurate product descriptions and tariff classification; there is a modest risk of substitution (importers sourcing the specified parts to benefit from the concession) or of narrow product descriptions being exploited.\n\n**Legal mechanics and limits\n\n- Made under s.269P of the Customs Act 1901 by a delegate of the CEO (Michael Perry). The order takes effect from the date stated (17.08.05) and continues until revoked under ss.269SC or 269SD of the Customs Act, or until any alternate end-date stated in the order.\n- The TCO itself does not set duty rates; it operates by making Item 50 in Part III of Schedule 4 apply to the listed goods (so the substantive tariff effect depends on the content of Item 50 in the Customs Tariff Act 1995).\n\n**Trade-offs, incentives and likely behavioural effects (brief)\n\n- Who pays: government revenue is reduced to the extent Item 50 lowers duties; importers and buyers pay less at import.\n- Who decides: the executive (a customs delegate) applies a targeted concession; ongoing application depends on customs administration and any revocation power.\n- Behaviour change: lower import duty for the named goods encourages imports of those specific assemblies (or use of them in local manufacture) relative to domestically supplied alternatives.\n- Compliance cost: low for compliant importers, but some administrative cost for customs to verify eligibility; misdescription or disputes can create transaction costs.\n\n(References in the text: Tariff classification 9405.40.00; made under s.269P Customs Act 1901; applies Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995; effective 17.08.05; revocable under ss.269SC/269SD.)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0510890","history":"/api/acts/tariff-concession-order-0510890/history","analysis":"/api/acts/tariff-concession-order-0510890/analysis","conflicts":"/api/acts/tariff-concession-order-0510890/conflicts","importantCases":"/api/acts/tariff-concession-order-0510890/important-cases","documents":"/api/acts/tariff-concession-order-0510890/documents"}}