{"id":"F2005L03559","name":"Tariff Concession Order 0510933","slug":"tariff-concession-order-0510933","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":39092,"registerId":"commonwealth-F2005L03559-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0510933","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 29.08.05 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| 5903.10.90 | FABRICS, KNITTED, having BOTH of the following:(a) width NOT less than 200 cm;(b) polyester base and cotton outerOp. 29.08.05 - TC 0510933 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table...Susan Campbell.......................Dated 11 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 broaden the statutory scheme; it performs the routine function intended by the Customs Act (linking a narrowly described imported good to a Schedule 4 tariff item). It is limited in scope to one specific fabric description and therefore has not grown beyond the instrument’s original, narrow purpose."},"complexity_factors":["Single-entry order covering one tariff classification (5903.10.90)","Short, one-page instrument with a single goods description","Cross-reference to Schedule 4, Part III (Item 50) — requires looking up Schedule 4 to see actual duty impact","Reference to three sections of the Customs Act (269P, 269SC, 269SD) for authority and revocation","Technical product specification (width and fibre structure) that requires factual verification by Customs"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This Tariff Concession Order (TCO) declares that a narrowly described fabric is to which an item in Part III of Schedule 4 to the Customs Tariff Act 1995 applies. In other words, the specified knitted fabric is treated under the customs tariff as the Schedule 4 item shown (Item 50), from 29 August 2005 until the order is revoked.\n\n- The decision is made under section 269P of the Customs Act 1901 and may be revoked under sections 269SC or 269SD of that Act. The instrument is signed by a delegate of the Chief Executive Officer (Susan Campbell, dated 11 November 2005).\n\n**Which goods are covered**\n\n- The goods are described by tariff classification 5903.10.90 and by physical specification: knitted fabrics with both (a) width not less than 200 cm and (b) a polyester base and cotton outer.\n\n**Who this affects**\n\n- Importers and their customs brokers who bring this precise fabric into Australia: they can claim the tariff treatment attached to Schedule 4, Item 50 for these goods.\n- Australian businesses that buy or process this fabric (downstream manufacturers, converters, garment-makers) may benefit indirectly from lower input costs if the Schedule 4 item carries a lower or concessional duty rate.\n- The Australian Government (Customs/Australian Border Force and Treasury) because applying a Schedule 4 item changes the duty collected on those imports.\n\n**Why it matters (official claim and practical effects)**\n\n- Officially, a TCO exists to allow specific imported goods to receive the tariff treatment specified in the Customs Tariff (here, Schedule 4 item 50). The instrument does not itself state the duty rate; it links the named goods to the listed Schedule 4 item.\n\n- Practically, the direct beneficiary is the importer of that exact fabric description. The benefit is concentrated: a small group of importers or a supply chain that uses this precise fabric will get the tariff treatment. The cost (lower customs revenue) is spread across the public budget unless offset elsewhere.\n\n**Implementation mechanics, incentives and trade-offs**\n\n- Who pays: Customs revenue falls to the extent the Schedule 4 item confers a lower duty rate than the fabric would otherwise attract.\n- Who decides: a delegated officer of the Chief Executive Officer makes and signs the order under statutory delegation (s.269P).\n- Behavioural effect: importers have an incentive to import fabrics that meet the exact descriptive criteria (width >=200 cm, polyester base, cotton outer). There is also an incentive to structure product descriptions and invoices to match the TCO to obtain the concession.\n- Compliance burden and risk: Customs must verify that incoming shipments match the specified description and tariff classification. There is a risk of misclassification or deliberate re-labelling by importers seeking the concession. Customs retains revocation power under ss.269SC/269SD.\n- Opportunity cost: granting the concession foregoes tariff revenue that could have been used elsewhere. The order does not itself create domestic production mandates or requirements; it simply alters tariff treatment for a defined import.\n\n**Market effects (brief)**\n\n- Competition and prices: if the concession meaningfully lowers the input cost for firms using this fabric, those firms may gain a cost advantage over competitors who do not use the fabric or who source domestically. The effect is limited by how widely the specific fabric is used.\n- Contract freedom and business operations: affected importers retain freedom to import or not; the instrument changes the relative price of this input but does not otherwise regulate business conduct.\n\n**Key legal references and timing**\n\n- Legal authority: section 269P of the Customs Act 1901 (creates TCOs), with revocation powers in ss.269SC and 269SD.\n- Effective date: 29 August 2005; continues until revoked or until any last date specified (none is listed on this TCO)."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order covering a single specific product category. It matches the original intent of the Tariff Concession System — to grant duty relief for specific imported goods."},"complexity_factors":["Single, specific product description with only two technical criteria","No defined terms section — relies on standard Customs Tariff classifications","No conditional logic or nested exceptions","Single cross-reference to Customs Act 1901 sections 269P, 269SC, and 269SD (standard revocation provisions)","Extremely short — essentially a one-product table entry","Standard bureaucratic template language with minimal variation"],"plain_english_summary":"This Tariff Concession Order lets specific wide knitted fabrics (polyester base with cotton outer, tariff 5903.10.90) enter Australia under Schedule 4, Item 50 at a reduced/zero customs duty, lowering costs for importers. It affects importers and competing Australian manufacturers (who may object), and helps businesses access materials not produced locally. Effective 29 August 2005; issued by Susan Campbell (delegate of the CEO, Australian Border Force)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0510933","history":"/api/acts/tariff-concession-order-0510933/history","analysis":"/api/acts/tariff-concession-order-0510933/analysis","conflicts":"/api/acts/tariff-concession-order-0510933/conflicts","importantCases":"/api/acts/tariff-concession-order-0510933/important-cases","documents":"/api/acts/tariff-concession-order-0510933/documents"}}