{"id":"F2005L03655","name":"Tariff Concession Order 0511527","slug":"tariff-concession-order-0511527","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":39322,"registerId":"commonwealth-F2005L03655-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0511527","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 02.09.05 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| 4011.62.00 | TYRES, having a rim diameter NOT less than 20 cm and NOTgreater than 61 cmOp. 02.09.05 - TC 0511527 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Wendy Knowles........................Dated 18 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 Order is narrowly confined to declaring that a defined category of tyres is covered by Schedule 4 item 50. It does not expand the policy beyond that single, targeted concession. There is no indication in the text that the Order alters the legislative purpose or substantially broadens scope beyond granting the specific tariff treatment to the named goods."},"complexity_factors":["Single-page instrument with one table row","One customs tariff classification referenced (4011.62.00)","One physical qualifier (rim diameter 20 cm to 61 cm)","Single cross-reference to Part III of Schedule 4 (item number 50)","Cross-references to three provisions of the Customs Act (s269P, s269SC, s269SD) but no nested conditions or multiple exceptions"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This is a Tariff Concession Order (TCO). Under section 269P of the Customs Act 1901 it declares that a specific imported product is eligible for the concession listed in Part III of Schedule 4 to the Customs Tariff Act 1995 (the Schedule 4 item specified in Column 2).\n- The Table names the goods: tyres classified to tariff heading 4011.62.00 with a rim diameter of not less than 20 cm and not greater than 61 cm. The Table links those goods to Schedule 4 item number 50. The Order took effect from 2 September 2005 and remains in force until revoked under sections 269SC or 269SD of the Customs Act or until any end date specified in the Table.\n\n**Who it affects**\n\n- Importers and customs brokers who bring the specified tyres into Australia: they may be able to claim the tariff concession identified by Schedule 4 item 50 when clearing those tyres.\n- Downstream businesses that buy these imported tyres (wholesalers, vehicle workshops, retailers) because the import cost can change how they price or source stock.\n- Australian tyre manufacturers or local producers of similar tyres because a tariff concession on imports can change competitive pressure.\n- The Commonwealth (Treasury/Customs) because a concession typically reduces customs duty revenue relative to charging the standard rate.\n\n**Why it matters (purpose and practical effects)**\n\n- The instrument’s stated legal effect is to make the named tyres \"goods to which\" the specified Schedule 4 item applies (i.e. to grant whatever tariff treatment Schedule 4 item 50 provides). That is the proximate mechanism by which import duty payable on those tyres may be reduced or removed.\n\n- Practical consequences follow from that mechanical change: importers pay lower import duty (if item 50 reduces/removes duty), which lowers import cost. Lower import cost can lead to lower wholesale/retail prices or higher importer margins; it also makes imported tyres relatively more competitive against locally made tyres.\n\n**Trade-offs, incentives and administrative points**\n\n- Who pays and who benefits: The fiscal cost (reduced duty) is borne by the Commonwealth budget; concentrated commercial benefits accrue to importers and their customers; possible competitive cost to domestic producers of equivalent tyres.\n\n- Behavioural incentives: Importers have an incentive to import tyres that meet the precise description (tariff heading 4011.62.00 and rim diameter 20–61 cm). Importers and suppliers may substitute these imports for higher-duty products or domestic alternatives. Domestic producers may respond by changing prices, product mix, or seeking their own concessions.\n\n- Compliance and implementation burden: Mechanically simple — clearance relies on correct tariff classification (4011.62.00) and the physical measurement (rim diameter). Customs and brokers will need to verify classification and measurements; risk of disputes centres on correct classification or whether a specific tyre matches the description.\n\n- Discretion and revocation risk: The Order is made by a delegate of the CEO under s269P; it continues until revoked under ss269SC or 269SD. That means the concession can be rescinded administratively, which creates a reversal risk for businesses relying on it.\n\n- Opportunity costs and trade-offs: The concession foregoes tariff revenue that might otherwise fund other government uses. It also reallocates competitive advantage between importers and local producers. The instrument is narrowly targeted to a single tariff classification and size range, so the effects are concentrated rather than economy-wide.\n\n**Implementation details to watch**\n\n- Exact tariff classification (4011.62.00) and the rim-diameter range are the determiners of eligibility — errors in classification or measurement are the primary compliance risk.\n- The Table ties the goods to Schedule 4 item 50; to know the precise duty outcome you must read Schedule 4 item 50 in the Customs Tariff Act 1995.\n\n(References in the instrument: made under section 269P of the Customs Act 1901; revocation powers in sections 269SC and 269SD; link to Part III of Schedule 4 of the Customs Tariff Act 1995.)"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a tariff concession for a specific category of goods. It serves exactly its intended purpose: granting duty relief for particular tyres. There is no evidence of scope creep or expansion beyond the original intent."},"complexity_factors":["Single commodity description with simple dimensional criteria (rim diameter range)","No defined terms section — relies on standard Customs Tariff nomenclature","Minimal conditional logic: only the rim size restriction applies","No cross-references beyond the standard statutory framework (Customs Act 1901, Customs Tariff Act 1995)","Single-page document with straightforward tabular format","No exceptions, exemptions, or nested conditions"],"plain_english_summary":"This Tariff Concession Order lets specified rubber vehicle tyres with rim diameters of 20–61 cm be imported into Australia at a reduced customs duty rate. It lowers costs for businesses importing these tyres, increases competitive pressure on Australian tyre manufacturers, and may lead to lower consumer prices.\n\nThe order has been in effect since 2 September 2005 under the Customs Act 1901 and Customs Tariff Act 1995."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0511527","history":"/api/acts/tariff-concession-order-0511527/history","analysis":"/api/acts/tariff-concession-order-0511527/analysis","conflicts":"/api/acts/tariff-concession-order-0511527/conflicts","importantCases":"/api/acts/tariff-concession-order-0511527/important-cases","documents":"/api/acts/tariff-concession-order-0511527/documents"}}