{"id":"F2005L03497","name":"Tariff Concession Order 0511112","slug":"tariff-concession-order-0511112","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38936,"registerId":"commonwealth-F2005L03497-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0511112","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 22.08.05 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| 3907.60.00 | POLYETHYLENE TEREPHTHALATE, having BOTH of the following:(a) intrinsic viscosity of NOT less than 0.925;(b) acetaldehyde (AA) level less than 1 part per millionOp. 22.08.05 - TC 0511112 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Susan Campbell.......................Dated 04 November 2005 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The order is narrowly focused and consistent with the standard purpose of a tariff concession order: to apply a Schedule 4 tariff treatment to a specifically described imported good. It does not broaden the legislation's scope beyond that original administrative purpose. The instrument neither adds new regulatory powers nor expands coverage beyond the single, technically defined product entry; therefore it has not materially changed the scope of the underlying scheme."},"complexity_factors":["Single-page instrument covering one tariff line (3907.60.00) and one product entry","Two explicit technical thresholds (intrinsic viscosity >= 0.925; acetaldehyde < 1 ppm) that determine eligibility","Minimal statutory cross-references: section 269P (authority) and sections 269SC/269SD (revocation), plus reference to Schedule 4, item 50","No layered exceptions, no multiple conditional branches, no definitional section","Short operative text and limited temporal complexity (effective date given; continues until revoked or specified end date)"],"plain_english_summary":"**What this instrument does (mechanically)\n\n- This Tariff Concession Order (TCO) declares a specific imported product — a narrowly defined type of polyethylene terephthalate (PET) — to be a good to which an item in Part III of Schedule 4 to the Customs Tariff Act 1995 applies. In practical terms, that means the declared PET is eligible for whatever tariff treatment is set out in Schedule 4 for item number 50 (for example, a reduced tariff or exemption), from 22 August 2005 until the order is revoked or a specified end date applies (see section 269P and revocation under sections 269SC or 269SD of the Customs Act 1901).\n\n**Which goods are covered\n\n- The covered goods are PET classified at tariff heading 3907.60.00 that meet BOTH of the following technical requirements:\n  - an intrinsic viscosity of not less than 0.925; and\n  - an acetaldehyde (AA) level of less than 1 part per million.\n\n**Who this affects\n\n- Importers and customs brokers dealing in PET that meets these precise technical specs.\n- Downstream Australian businesses that use this particular high‑viscosity, low‑AA PET in manufacturing (for example, bottle or container makers) because the concession changes the landed cost of that feedstock.\n- The Australian Government (customs revenue is affected) and customs officials (who must verify eligibility at import).\n\n**Why it matters (claimed purpose and practical consequences)\n\n- The document itself does not state an explicit policy rationale beyond applying Schedule 4 item 50 to the listed product. Such orders are typically used to lower or remove tariff barriers for specified inputs.\n\n- Practical consequences and implementation mechanics:\n  - Who pays: Importers of qualifying PET will pay the tariff rate set by Schedule 4 item 50 rather than the standard rate for 3907.60.00. If item 50 is concessional, the Government forgoes some tariff revenue; importers (and their downstream customers) pay less at the border.\n  - Who decides: A delegate of the Chief Executive Officer of the customs authority makes the declaration under section 269P of the Customs Act 1901; revocation is governed by sections 269SC/269SD.\n  - Behaviour change: Importers may source more of this specification of PET from overseas if the concessional rate makes imports cheaper than domestic alternatives; domestic producers of comparable PET may face increased competition.\n  - Compliance and administrative burden: Importers must substantiate that shipments meet the two lab specifications (intrinsic viscosity and AA level). Customs or other agencies will need to verify declarations, which creates testing/inspection and recordkeeping requirements.\n\n**Trade-offs, incentives and risks (mechanisms, not value judgements)\n\n- Concentrated benefits: The financial benefit from a tariff concession accrues to the limited group importing this narrowly defined PET, and to their downstream customers.\n- Diffuse costs: Lost tariff revenue is borne by the Commonwealth general budget (diffuse across taxpayers) unless the cost is offset elsewhere.\n- Implementation risk: Technical specifications invite disputes over measurement, testing methods, and classification; misdeclaration or disputes about whether imports meet the AA and viscosity thresholds may require administrative or enforcement action.\n- Competitive effect: Lower import costs can substitute for domestic production of the same grade of PET, affecting local producers.\n- Rent‑seeking / targeting risk: Because the concession targets a narrow product definition, it creates an incentive for stakeholders to seek or preserve this favourable treatment for specific inputs.\n\n**Key legal references in the order**\n- Authority to make the order: section 269P of the Customs Act 1901 (delegate declares goods to be covered by a Schedule 4 item).\n- Revocation mechanism: sections 269SC and 269SD of the Customs Act 1901.\n- The Schedule reference: Part III of Schedule 4 to the Customs Tariff Act 1995, item number 50 (shown in Column 2 of the Table).\n\n(Notes: The order is dated 4 November 2005 and takes effect from 22 August 2005. The instrument is narrowly drafted: it specifies precise technical limits rather than broad product categories.)"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, single-product Tariff Concession Order issued under the Customs Act 1901. It has not expanded beyond its original purpose of granting a duty concession for a specific classification of goods meeting defined criteria. The scope remains precisely limited to polyethylene terephthalate with the stated specifications."},"complexity_factors":["Single, narrow product scope (one specific chemical compound with two technical specifications)","No defined terms section — technical specifications rely on industry-standard measurements","Minimal conditional logic (only two conjunctive requirements: 'BOTH' viscosity AND acetaldehyde levels)","No cross-references to other legislation beyond the standard citation of empowering Act and Tariff Schedule","Short document length (1 page, single table entry)","Standard administrative form with clear operative date and revocation mechanism"],"plain_english_summary":"Tariff Concession Order 0511112 grants a reduced/zero customs duty for polyethylene terephthalate (PET) meeting strict specs — intrinsic viscosity ≥0.925 and acetaldehyde <1 ppm. It reduces import costs for importers and Australian manufacturers using high‑grade, food‑safe or performance PET. The concession took effect 22 August 2005 and remains until revoked or expired."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0511112","history":"/api/acts/tariff-concession-order-0511112/history","analysis":"/api/acts/tariff-concession-order-0511112/analysis","conflicts":"/api/acts/tariff-concession-order-0511112/conflicts","importantCases":"/api/acts/tariff-concession-order-0511112/important-cases","documents":"/api/acts/tariff-concession-order-0511112/documents"}}