{"id":"F2005L03662","name":"Tariff Concession Order 0511532","slug":"tariff-concession-order-0511532","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":39333,"registerId":"commonwealth-F2005L03662-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0511532","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| 4011.94.00 | TYRES, having a rim diameter NOT less than 61 cmOp. 02.09.05 - TC 0511532 | 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":"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":3,"scope_assessment":{"changed":false,"description":"This Order is narrowly focused: it grants the Schedule 4 Item 50 concession to a single class of tyres (tariff heading 4011.94.00, rim diameter >= 61 cm). It does not broaden the instrument beyond that original, narrow purpose. The Order operates in the usual manner for tariff concession orders — it delegates tariff treatment for a defined good and remains in force until revoked — so there is no material expansion of scope beyond the typical intent of a TCO."},"complexity_factors":["Very short instrument: single-table entry (one tariff line).","One factual eligibility criterion: rim diameter not less than 61 cm (measurement-based).","Cross-reference to Item 50 of Part III, Schedule 4 to the Customs Tariff Act 1995 to determine the actual tariff treatment (requires reading an external provision).","Cross-references to sections 269P, 269SC and 269SD of the Customs Act 1901 for making and revoking the order.","No specified expiry date — instrument remains until revoked, so administrative tracking required.","Potential for classification disputes under heading 4011.94.00 (customs tariff nomenclature)."],"plain_english_summary":"**What this instrument does**\n\n- This is a Tariff Concession Order (TCO). It declares that a specific type of imported goods — tyres classified under tariff heading 4011.94.00 with a rim diameter of not less than 61 cm — are covered by Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995.  \n- Practically, that means those tyres receive the tariff treatment set out by that Schedule 4 item (for example, a concession, reduced rate or other special duty treatment) instead of the ordinary rate that would otherwise apply.\n\n**Who it affects**\n\n- Importers of tyres that meet the description (classification 4011.94.00 and rim diameter >= 61 cm).  \n- Any Australian businesses that use those imported tyres as inputs (they may face lower input costs if the concession reduces duty).  \n- The Commonwealth (because the concession changes customs revenue collected on these imports).  \n- Customs officers and importers’ agents, who must apply the classification and verify the rim-diameter condition when clearing goods.\n\n**How it works, mechanically**\n\n- Legal basis: made under section 269P of the Customs Act 1901 by a delegate of the Chief Executive Officer (signed 18 November 2005).  \n- Effective date: the Order states it has effect from 2 September 2005 and continues until it is revoked under sections 269SC or 269SD of the Customs Act, or until any date specified in Column 2 (none is specified here).  \n- The Table identifies the goods (tariff heading 4011.94.00 — tyres, rim diameter not less than 61 cm) and links them to Schedule 4 item number 50, which determines the special tariff treatment.\n\n**Why it matters (claimed purpose and practical implications)**\n\n- The stated legal effect is to apply the Schedule 4 concession to this precise class of tyres. That is typically done to lower import costs for those goods or inputs that the Order targets.  \n- Costs and incentives: the Commonwealth forgoes some customs revenue (the fiscal cost is borne by taxpayers); importers receive a concentrated benefit (lower duty on these tyres); domestic producers of similar tyres may face increased competition if the concession lowers import prices.  \n- Compliance and administration: customs must check correct tariff classification and the rim-diameter requirement (a technical fact). Misclassification risks disputes and possible retrospective correction.  \n- Revocation and duration: because no expiry date is listed, the concession remains in force until formally revoked under the cited sections of the Customs Act or replaced.\n\n**Implementation risks and trade-offs**\n\n- Measurement/eligibility: the concession depends on a factual test (rim diameter not less than 61 cm). Importers need to supply evidence; disputes can arise over measurement or product description. (See the Table, Column 1.)  \n- Dependence on Schedule 4: to know the exact duty outcome you must read Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 — the TCO only points to that item rather than specifying the duty in full.  \n- Targeting: the benefit is narrowly targeted to a small class of goods (one tariff line), so the advantage is concentrated for those importers; the fiscal cost is diffuse across taxpayers.  \n\nSource provisions cited in the instrument: section 269P (power to make TCO), sections 269SC/269SD (revocation), Part III of Schedule 4 to the Customs Tariff Act 1995 (the concession item), and tariff heading 4011.94.00 (the goods)."},"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 issued under the Customs Act. It applies only to specific tyres under one tariff classification and does not represent scope creep from original intent."},"complexity_factors":["Single, specific concession covering one tariff classification (4011.94.00) and one physical characteristic (rim diameter ≥61 cm)","No defined terms section — relies on standard Customs Tariff nomenclature","Minimal conditional logic — only one eligibility criterion (rim size)","Short document (1 page) with straightforward tabular format","Cross-references only to standard legislative provisions (Customs Act 1901, Customs Tariff Act 1995) without complex nested conditions"],"plain_english_summary":"This order grants a tariff concession under Item 50 of Schedule 4 to the Customs Tariff Act 1995, allowing certain large pneumatic tyres (rim diameter ≥61 cm) classified to 4011.94.00 to be imported into Australia at a reduced or zero duty. It affects importers and industries using heavy agricultural, forestry or mining machinery, lowering their input costs. The concession commenced 2 September 2005 and remains in force until revoked."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0511532","history":"/api/acts/tariff-concession-order-0511532/history","analysis":"/api/acts/tariff-concession-order-0511532/analysis","conflicts":"/api/acts/tariff-concession-order-0511532/conflicts","importantCases":"/api/acts/tariff-concession-order-0511532/important-cases","documents":"/api/acts/tariff-concession-order-0511532/documents"}}