{"id":"F2005L03658","name":"Tariff Concession Order 0511530","slug":"tariff-concession-order-0511530","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":39329,"registerId":"commonwealth-F2005L03658-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0511530","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| 4011.92.00 | TYRES, having a rim diameter NOT less than 15 cmOp. 02.09.05 - TC 0511530 | 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":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow administrative instrument creating a specific tariff concession for a single category of goods (tyres). It performs exactly the function intended by the Customs Act 1901 framework without scope creep."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicitly referenced (the tariff classification 4011.92.00)","No nested conditional logic or exceptions","Single operative provision with straightforward cross-reference to Customs Act 1901 and Customs Tariff Act 1995","Simple tabular format with only 2 columns of substantive content"],"plain_english_summary":"This Tariff Concession Order allows certain rubber tyres (rim diameter ≥15 cm, tariff code 4011.92.00) to be imported into Australia at a reduced or zero customs duty. It affects importers, tyre manufacturers/sellers and the Australian Border Force by lowering import costs and altering competitive dynamics. The concession took effect on 2 September 2005 and remains in force until revoked."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order performs the standard, narrow function of a tariff concession instrument: it maps a specific tariff classification and goods description to an existing concession item in Schedule 4. It does not expand the statutory scheme or add requirements beyond that established function; it is consistent with the usual purpose of Tariff Concession Orders (granting tariff treatment to identified imported goods)."},"complexity_factors":["Single tariff classification (4011.92.00) and single goods description (tyres, rim diameter >= 15 cm)","Single Schedule 4 item referenced (Item 50)","One effective date (02.09.2005) and no embedded nested exceptions in the Order text","Cross-references to three statutory provisions: Customs Act 1901 s.269P, s.269SC, s.269SD and to the Customs Tariff Act 1995 Schedule 4","Short form, no multiple conditions, no expiry date beyond the effective date listed"],"plain_english_summary":"**What this order does (in plain English)**\n\n- This is a Tariff Concession Order made under section 269P of the Customs Act 1901.  It declares that a specific class of imported goods — tyres with a rim diameter of not less than 15 cm classified to tariff heading 4011.92.00 — are goods to which the concession listed at Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies.\n\n- Effectively, from 2 September 2005 the specified tyres are treated for customs/tariff purposes as falling within Schedule 4 Item 50. That means importers of these tyres receive whatever tariff concession (reduced or nil duty) is set out in that Schedule 4 item instead of the ordinary duty that would otherwise apply.\n\n- The Order remains in force until it is revoked under sections 269SC or 269SD of the Customs Act 1901, or until any expiry date noted in the Order (none beyond the effective date is indicated here).\n\n**Who this affects**\n\n- Importers of tyres matching the description (tyres with rim diameter not less than 15 cm) and classified to tariff heading 4011.92.00 — they are eligible to claim the Schedule 4 Item 50 concession on importation.\n- The Australian Border Force/Customs when administering import declarations and assessing duties.\n- Domestic producers and distributors of similar tyres, because the concession changes the relative price of imported tyres versus locally supplied ones.\n- The Commonwealth (Treasury/Customs revenue) because applying the concession reduces or alters tariff revenue that would otherwise be collected.\n\n**How it works mechanically**\n\n- The delegate of the Chief Executive Officer issues the Order under statutory authority (s.269P). The Order maps a precise tariff classification and brief goods description (tariff heading 4011.92.00; tyres >= 15 cm rim diameter) to a specific Schedule 4 item (Item 50) that carries the concession.\n- On import declaration, an importer (or their broker) relies on the Order to claim the Schedule 4 concession. Customs applies the concession when assessing duty, subject to normal verification and classification rules.\n- The concession stops applying if the Order is revoked under the specified statutory revocation provisions or if an expiry date is recorded.\n\n**Practical requirements and compliance points**\n\n- Accurate tariff classification and proof that the tyres meet the physical description (rim diameter not less than 15 cm) are necessary for an importer to legitimately claim the concession.\n- Customs retains ordinary powers to review, verify and, if appropriate, refuse concession claims or recover duties if goods are misclassified or claims are incorrect.\n\n**Costs, incentives and trade-offs (mechanisms, not judgements)**\n\n- Who pays: the Commonwealth forgoes tariff revenue to the extent the concession reduces duty collected on these imports; importers pay less duty and could lower import prices or increase margins.\n- Who decides: the statutory delegate of the Chief Executive Officer (here, the delegate issued the Order under s.269P) decides which goods are covered by the concession; later revocation is governed by ss.269SC/269SD.\n- Behaviour likely to change: importers may increase imports of tyres that meet the description or prefer importing those models over domestic procurement; domestic suppliers face changed price competition.\n- Compliance burden: importers must ensure correct classification and meet any documentary checks; Customs must administratively apply and monitor the concession.\n- Implementation risks and trade-offs: narrow product descriptions can concentrate benefits to particular importers or models; misclassification risk can produce underpayment of duty; the concession represents an opportunity cost to the budget (reduced tariff receipts).\n\n**Key legal references in the Order**\n\n- Tariff classification cited: 4011.92.00 (tyres, rim diameter not less than 15 cm).\n- Concession mapping: Schedule 4 Item Number 50 to the Customs Tariff Act 1995.\n- Enabling and revocation provisions: Customs Act 1901 sections 269P (making the order), 269SC and 269SD (revocation mechanisms).\n\n(Technical note: the Order itself is a mapping instrument — it does not set the duty rate but declares that the listed goods are to be treated under the already-established Schedule 4 Item 50 concession. Any additional conditions or limits on Item 50 will appear in Schedule 4.)"},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0511530","history":"/api/acts/tariff-concession-order-0511530/history","analysis":"/api/acts/tariff-concession-order-0511530/analysis","conflicts":"/api/acts/tariff-concession-order-0511530/conflicts","importantCases":"/api/acts/tariff-concession-order-0511530/important-cases","documents":"/api/acts/tariff-concession-order-0511530/documents"}}