{"id":"F2005L03776","name":"Tariff Concession Order 0511804","slug":"tariff-concession-order-0511804","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":39502,"registerId":"commonwealth-F2005L03776-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0511804","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 05.09.05 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| 8419.50.90 | HEAT EXCHANGERS, VERTICAL PLATE, having ALL of the following:(a) total plate surface area greater than 150 square metres;(b) press formed heat transfer plates;(c) peripheral gasketsOp. 05.09.05 - TC 0511804 | 50  |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Wendy Knowles........................Dated 25 November 2005 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This TCO is narrowly targeted to a specified design of heat exchangers and simply attaches an existing Schedule 4 concession (Item 50) to those goods. It does not broaden the legislative scheme or add new categories beyond the original purpose of Schedule 4 concessions (i.e. providing tariff relief for particular imported goods). The instrument confines application by tariff heading and three technical conditions, so it remains within the original, narrow scope of a product‑specific tariff concession."},"complexity_factors":["Very short instrument: single table entry (one product description)","3 physical eligibility criteria (total plate area >150 m²; press formed plates; peripheral gaskets)","Cross-reference to a single Schedule 4 item (Part III, Item 50) for the actual concession rate","References to three sections of the Customs Act (s.269P making power; ss.269SC/269SD revocation)","Practical complexity limited to technical verification (measuring plate area and confirming manufacture method), not legal drafting complexity"],"plain_english_summary":"**What this instrument does (mechanics)\n\n- This is a Tariff Concession Order (TCO) made under section 269P of the Customs Act 1901. It declares that a narrowly described class of imported goods qualifies for the tariff concession listed at Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995.\n\n- The goods covered are classified to tariff heading 8419.50.90 and must meet all three of these physical specifications:\n  - vertical plate heat exchangers with a total plate surface area greater than 150 square metres;\n  - press‑formed heat transfer plates; and\n  - peripheral gaskets.\n\n- The Order takes effect from 05 September 2005 and remains in force until it is revoked under sections 269SC or 269SD of the Customs Act, or until any date specified in Column 2 (here Item 50).\n\n- The Order was executed by a delegate of the Chief Executive Officer (Wendy Knowles, dated 25 November 2005).\n\nWhat it means in practice\n\n- Importers who bring these specifically described heat exchangers into Australia are entitled to the tariff treatment (that is, the reduced or zero customs duty) associated with Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. The exact rate or nature of the concession is set out in that Schedule item, not in this Order.\n\n- Customs officers and importers must be able to demonstrate that the physical description is met (classification to 8419.50.90 and the three technical criteria). Customs may require documentation or inspection to verify compliance.\n\nWho it affects\n\n- Primary beneficiaries: importers of the specified large, press‑formed vertical plate heat exchangers (concentrated beneficiaries).\n- Secondary effects: manufacturers or suppliers in Australia selling functionally similar equipment (competition effects) and government revenue (the Schedule 4 concession reduces customs duty revenue from these imports).\n- Administrative burden: Customs must check classification and the specified physical attributes; importers need technical documentation to support claims for the concession.\n\nWhy the instrument matters (stated purpose and practical trade‑offs)\n\n- The Order’s stated legal effect is to extend the Schedule 4 concession to this precise class of imported heat exchangers. That is generally used to lower or remove import duties for targeted inputs or capital equipment.\n\n- Trade‑offs and incentives:\n  - Concentrated benefit to a narrow group of importers (reduced import costs). The revenue cost is borne by the Commonwealth budget (diffuse across taxpayers).\n  - The concession creates an incentive for importers to ensure goods are classified and described to meet the Order’s criteria; it also creates an incentive to import these specific designs rather than locally source substitutes if duty would otherwise make imports more expensive.\n  - Verification requires technical measures (measuring plate surface area, checking press‑forming and gaskets). That creates modest compliance and inspection costs and some risk of misclassification or creative product design to fit the description.\n\nImplementation and legal points to note\n\n- The TCO does not itself set the concession rate; it references Part III of Schedule 4. Users must consult the Customs Tariff Act 1995 (Schedule 4, Item 50) to see the actual tariff outcome.\n- The instrument is narrowly framed by tariff heading and three physical conditions; therefore its application depends on objective technical facts (which reduces ambiguity but requires evidence).\n- The Order can be revoked administratively under sections 269SC or 269SD of the Customs Act.\n\nSource mechanics cited: this Order is made under s.269P of the Customs Act 1901 and invokes Part III of Schedule 4 to the Customs Tariff Act 1995 (Item 50). The Order’s effective date is 05.09.05 and is signed by a delegate of the CEO (Wendy Knowles, dated 25 November 2005)."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order limited to a specific type of industrial equipment. It matches the typical scope of such instruments under the Customs Act — targeted duty relief for particular goods where no local manufacturer objects or where local production is insufficient."},"complexity_factors":["Single, narrow product category (vertical plate heat exchangers with three specific technical attributes)","Only 3 defined criteria in the goods description, no nested conditions","No cross-references to other legislation beyond the empowering Act and Tariff schedule","Standard template format with minimal procedural provisions","Single operative clause with straightforward effective date mechanism"],"plain_english_summary":"This is a **Tariff Concession Order** — a legal instrument that gives certain imported goods a reduced or zero customs duty rate.\n\n**What it does:**\n- Allows specific types of **vertical plate heat exchangers** to enter Australia at a concessional (lower) tariff rate\n- The goods must meet ALL three technical criteria:\n  - Total plate surface area greater than 150 square metres\n  - Press-formed heat transfer plates\n  - Peripheral gaskets\n\n**Who it affects:**\n- **Importers** bringing in industrial heat exchangers that match this exact description\n- **Australian manufacturers** who compete with these imports (they can challenge the concession if they make similar products)\n\n**Why it matters:**\n- Reduces import costs for businesses needing large industrial heat exchangers (used in industries like power generation, chemical processing, or HVAC)\n- The concession took effect on **5 September 2005** and remains active until revoked or a specific end date is set\n- The goods fall under customs classification **8419.50.90** (machinery for temperature change)\n\n**Key legal context:**\n- Made under the *Customs Act 1901* (section 269P), which lets the government grant tariff concessions\n- Can be revoked under sections 269SC or 269SD (these allow revocation if local industry starts making equivalent goods, or for other procedural reasons)"},"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-0511804","history":"/api/acts/tariff-concession-order-0511804/history","analysis":"/api/acts/tariff-concession-order-0511804/analysis","conflicts":"/api/acts/tariff-concession-order-0511804/conflicts","importantCases":"/api/acts/tariff-concession-order-0511804/important-cases","documents":"/api/acts/tariff-concession-order-0511804/documents"}}