{"id":"F2005L03777","name":"Tariff Concession Order 0511815","slug":"tariff-concession-order-0511815","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":39505,"registerId":"commonwealth-F2005L03777-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0511815","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| 8481.40.00 | VALVES, GAS COOKTOP, having a thermo-electric flame failuresafety switchOp. 05.09.05 - TC 0511815 | 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 narrow and targeted: it grants a tariff concession for a single, specifically-described imported component. It does not expand the legislative scheme beyond the normal use of Tariff Concession Orders (which is to align specified imports with Schedule 4 concessional items). There is no evidence in the text that the order changes scope beyond that original, instrumental purpose."},"complexity_factors":["Single-page instrument with one table row (one good specified).","One tariff classification referenced: 8481.40.00.","Single Schedule 4 item referenced (Item 50).","Cross-references only to a small number of Customs Act provisions (ss.269P, 269SC, 269SD) and to Part III of Schedule 4 of the Customs Tariff Act 1995.","No detailed definitions, nested exceptions, or conditional sub-clauses in the text.","No stated expiry date in the Table (potential minor ambiguity about duration)."],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This is a Tariff Concession Order (TCO) made under section 269P of the Customs Act 1901. It declares that a specific imported good — described in the Table — is to be treated as falling within an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (Item number 50). That means the listed good is eligible for the concession that Item 50 provides instead of the ordinary customs duty rate.\n\n- The order applies to: “VALVES, GAS COOKTOP, having a thermo-electric flame failure safety switch” classified at tariff heading 8481.40.00. The entry records the Schedule 4 item number as 50. The order took effect from 5 September 2005 and continues until revoked under sections 269SC or 269SD of the Customs Act 1901 (or until any expiry date specified in the Table, of which none is shown for this entry).\n\n- The TCO was signed by a delegate of the Chief Executive Officer (Wendy Knowles) on 25 November 2005. The legal power used is s.269P of the Customs Act and revocation powers are under ss.269SC and 269SD.\n\n**Who this affects**\n\n- Importers who bring in the specified gas cooktop valves: they are the direct beneficiaries because the goods are treated under a concessional Schedule 4 item rather than the normal tariff heading.\n\n- Domestic manufacturers of equivalent components and Australian assemblers who source these valves: they may face increased competition from cheaper imported parts (if the concession lowers landed cost).\n\n- The Commonwealth (Australian Government revenue collectors): they may receive less customs revenue on these particular imports while the concession is in force.\n\n- Customs/Border officials and import agents: they must implement and police the concession, including verifying that imports match the product description and tariff classification.\n\n**Why it matters (claimed purpose, then practical effects and trade-offs)**\n\n- Claimed purpose: TCOs normally aim to lower the import duty on inputs that are not produced locally or are needed for local manufacturing, to reduce costs for industry. This order places the specified valves under Schedule 4 Item 50, granting the concession deemed appropriate by that item.\n\n- Practical effects and trade-offs (mechanical and incentive effects):\n  - Who pays and who benefits: importers of these specific valves pay lower or no customs duty (depending on the concession in Item 50). The government forgoes some tariff revenue on those imports. Beneficiaries are concentrated (existing or potential importers of these valves); costs (lost tariff revenue) are dispersed across taxpayers.\n  - Competition and prices: by lowering import cost, the order can make imported valves cheaper relative to domestically made substitutes, affecting competition and possibly downstream retail prices for cooktops or replacement parts.\n  - Behavioural effects: importers may substitute these concessional imported valves for higher-cost domestic inputs; manufacturers might respond by adjusting production, sourcing, or lobbying for protection or extension.\n  - Compliance and administrative cost: customs must verify that imported goods match the description (valves with a thermo‑electric flame failure safety switch) and are claimed under Item 50. Misclassification or borderline descriptions create enforcement needs and potential disputes.\n  - Implementation risk: a narrowly worded product description reduces uncertainty but still requires technical assessment at the border; ambiguous descriptions can lead to over-claiming or contested assessments.\n\n**Concrete legal mechanics to note**\n\n- Legal authority: section 269P (making the order) and sections 269SC/269SD (revocation) of the Customs Act 1901 are the operative statutes cited on the Order.\n- The order ties the goods to Part III, Schedule 4 of the Customs Tariff Act 1995 — the specific financial effect (rate or exemption) depends on what Item 50 in that Schedule provides.\n- Effectiveness: the order began on 05.09.2005 and runs indefinitely until revoked or until any specified expiry date. No expiry date is listed in the Table for this item.\n\n**Immediate practical takeaway**\n\nIf you import gas-cooktop valves with a thermo-electric flame failure safety switch and can meet the product description at customs, you can claim the concession under Schedule 4 Item 50 rather than paying the ordinary duty for tariff heading 8481.40.00. Customs will need to verify the match between the imported product and the description before allowing the concession."},"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 made under the Customs Act. It applies to a single, well-defined product category and does not represent scope creep from any original broader intent. Tariff concession orders are inherently limited in scope by design."},"complexity_factors":["Single, specific product category covered (gas cooktop valves with flame failure devices)","Only one operative provision with straightforward declaratory language","Minimal cross-referencing (only references to standard Customs Act and Tariff Act provisions)","No defined terms section — relies on ordinary meaning and tariff classification codes","Simple tabular format with only two columns of operative information","No conditional logic, exceptions, or nested provisions"],"plain_english_summary":"This document 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- Declares that specific gas cooktop valves (safety devices with thermo-electric flame failure switches) qualify for a tariff concession under **Item 50 of Part III of Schedule 4** to the Customs Tariff Act 1995.\n- This means importers of these valves pay **less customs duty** (or possibly none) than the standard rate.\n\n**Who it affects:**\n- **Importers** of gas cooktop valves with these specific safety features\n- **Manufacturers** who use these imported valves in gas cooking appliances\n- **Consumers** who ultimately buy gas cooktops (potentially lower costs due to reduced import duties)\n\n**Why it matters:**\nTariff concessions are designed to help Australian industries by reducing the cost of imported components that aren't made locally, or that are expensive to source domestically. In this case, the concession supports the gas appliance industry by making safety-compliant valves cheaper to import. The order took effect on **5 September 2005** and remains in force until revoked or a specified end date is reached.\n\n**Key details:**\n- **Goods covered:** Gas cooktop valves with thermo-electric flame failure safety switches\n- **Customs classification:** 8481.40.00 (a harmonised international code for valves)\n- **Concession item:** Schedule 4, Item 50\n- **Made by:** Wendy Knowles, acting as a delegate of the Australian Customs Service CEO"},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0511815","history":"/api/acts/tariff-concession-order-0511815/history","analysis":"/api/acts/tariff-concession-order-0511815/analysis","conflicts":"/api/acts/tariff-concession-order-0511815/conflicts","importantCases":"/api/acts/tariff-concession-order-0511815/important-cases","documents":"/api/acts/tariff-concession-order-0511815/documents"}}