{"id":"F2005L03492","name":"Tariff Concession Order 0511037","slug":"tariff-concession-order-0511037","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38925,"registerId":"commonwealth-F2005L03492-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0511037","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 19.08.05 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| 3214.90.00 | COATINGS AND/OR PRIMERS, polyurethane basedOp. 19.08.05 - TC 0511037 | 50  |\n| ---------- | -------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 04 November 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 made under the Customs Act 1901. It applies only to the specific goods described (polyurethane-based coatings and primers) and does not represent any expansion beyond the original statutory purpose of granting tariff concessions for particular imported goods."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicitly referenced (the tariff classification 3214.90.00)","No nested conditional logic or exceptions","Simple tabular format with only 2 columns","Single operative provision with straightforward cross-references to the Customs Act 1901 and Customs Tariff Act 1995","No subordinate legislation or regulations attached"],"plain_english_summary":"This Tariff Concession Order lets specific polyurethane-based coatings and primers (tariff code 3214.90.00) enter Australia at a reduced or zero customs duty under Item 50, Part III, Schedule 4. It affects importers and businesses using or selling these products — lowering input costs and boosting competitiveness — while exposing domestic producers to greater import competition. Made under section 269P of the Customs Act 1901, it took effect 19 August 2005 and can be revoked if circumstances warrant."},"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":"The Order is narrowly tailored to a single tariff classification and applies one Schedule 4 item. It does not broaden the legal scope beyond its original, explicit purpose of granting the specified tariff concession for polyurethane-based coatings/primers. There is no sign in the text that the instrument expands the policy purpose or coverage beyond that original intent."},"complexity_factors":["Single-entry instrument with one tariff classification (3214.90.00)","Very short instrument (one table row, single delegate declaration)","Cross-reference to external provision: Part III, Schedule 4, item 50 (requires looking up that Schedule to know exact tariff effect)","References to revocation provisions (ss. 269SC, 269SD) create dependency on statutory procedures","Brief, somewhat ambiguous goods description (use of \"and/or\" and a short text description), which can create classification disputes"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This is a Tariff Concession Order (TCO). It declares that the goods described in Column 1 of the Table — \"COATINGS AND/OR PRIMERS, polyurethane based\" classified at tariff code 3214.90.00 — are goods to which the item numbered **50** in Part III of Schedule 4 to the Customs Tariff Act 1995 applies.\n- The Order takes effect from 19 August 2005 and continues until it is revoked under sections 269SC or 269SD of the Customs Act 1901 (these are the statutory mechanisms for revoking TCOs) or until any specific expiry date listed in the Table.\n- The Order was issued by a delegate of the Chief Executive Officer under section 269P of the Customs Act 1901.\n\n**What that means in plain terms**\n\n- Applying an item from Part III of Schedule 4 means the listed goods are eligible for the tariff treatment set out in that Schedule item. In practice this typically means the goods can be imported at the concessional tariff rate specified by that Schedule item (often a reduced rate or zero duty), provided importers can show the imported goods match the description and tariff classification.\n- The legal effect is limited to the specific goods description and the specified tariff subheading (3214.90.00). It does not automatically change other goods or other tariff codes.\n\n**Who is affected**\n\n- Importers of polyurethane-based coatings and primers that meet the description and classification in the Order — they can claim the Schedule 4 concession when importing.\n- The Australian Government (through the Department of Home Affairs/Customs) — the concession changes the amount of customs duty collected on these imports while the TCO is in force.\n- Domestic producers and distributors of similar products — they may face different competitive conditions because imported inputs or finished products can enter under a concessional tariff.\n\n**Why it matters (stated purpose and practical implications)**\n\n- The instrument’s stated purpose is to make a specific class of goods subject to the tariff concession set out in Schedule 4 item 50. That is usually done to lower or remove customs duty for those imports.\n- Practical implications and trade-offs:\n  - Who pays: reduced duty shifts some tax burden away from importers (and potentially consumers) to the budget (lost tariff revenue) while the concession applies.\n  - Incentives: lower import costs create an incentive to import these polyurethane coatings/primers rather than source locally or use alternatives.\n  - Compliance and implementation: importers must establish that goods match both the written description and the tariff subheading (3214.90.00); classification errors or disputes can lead to denial or later adjustment. Customs may revoke or vary the concession under the statutory revocation procedures (ss. 269SC, 269SD).\n  - Administrative cost and discretion: the order is made by a delegated official under s.269P, so operational decisions (granting, monitoring, revoking) are handled administratively rather than by primary legislation.\n\n**Concrete risks and costs to watch for**\n\n- Concentrated benefit: the reduction in duty directly benefits importers and suppliers of the specific goods named; this is a narrowly targeted advantage.\n- Diffuse cost: the fiscal cost (lower duties) is spread across taxpayers generally and is not ring-fenced to a particular budget line.\n- Misdescription and classification risk: the description uses \"and/or\" and a tariff subheading; disputes can arise over whether a particular product qualifies.\n- Substitution effects: manufacturers or consumers may substitute toward the cheaper imported inputs or products, affecting domestic suppliers.\n\n**Relevant legal hooks (for further checking)**\n\n- Enabling and issuing power: Customs Act 1901, s.269P (delegate makes the TCO).\n- Revocation mechanisms: Customs Act 1901, ss.269SC and 269SD.\n- The precise tariff treatment depends on the content of Part III, Schedule 4, item 50 to the Customs Tariff Act 1995 — the Order does not itself state the duty rate; it links the goods to the Schedule item that specifies that treatment.\n\n(Section references and the Table wording are taken from the text of Tariff Concession Order 0511037.)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0511037","history":"/api/acts/tariff-concession-order-0511037/history","analysis":"/api/acts/tariff-concession-order-0511037/analysis","conflicts":"/api/acts/tariff-concession-order-0511037/conflicts","importantCases":"/api/acts/tariff-concession-order-0511037/important-cases","documents":"/api/acts/tariff-concession-order-0511037/documents"}}