{"id":"F2005L03769","name":"Tariff Concession Order 0511820","slug":"tariff-concession-order-0511820","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":39485,"registerId":"commonwealth-F2005L03769-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0511820","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Michael Perry, 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 08.09.05 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| 8907.90.00 | BUOYS, MOORINGOp. 08.09.05 - TC 0511820 | 50  |\n| ---------- | --------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 25 November 2005 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order applies a tariff concession to a specific class of imported goods (mooring buoys). That is consistent with the normal, limited purpose of tariff concession orders under section 269P — exempting or altering duty for particular imports. The instrument does not broaden the statutory scheme, add unrelated powers, or extend the concession beyond the single tariff line and Schedule 4 item specified."},"complexity_factors":["Single-line instrument covering one tariff classification (8907.90.00)","One cross-reference to Part III of Schedule 4 (item 50) of the Customs Tariff Act 1995","Legal basis referenced (s.269P of the Customs Act 1901) and two revocation provisions (ss.269SC and 269SD)","No defined-terms section within the instrument itself","No nested conditions, exceptions, or expiry date specified in the table"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This is a Tariff Concession Order made under section 269P of the Customs Act 1901. It declares that certain imported goods are to be treated as falling under a specified item in Part III of Schedule 4 to the Customs Tariff Act 1995.\n- Specifically, goods described as \"BUOYS, MOORING\" classified to tariff heading 8907.90.00 are declared to be goods to which item 50 in Part III of Schedule 4 applies.\n- The Order takes effect from 8 September 2005 and continues until it is revoked under sections 269SC or 269SD of the Customs Act 1901, or until any expiry date stated in the table (none is set in Column 2 here).\n\n**What that means in plain language**\n\n- The Order makes imported mooring buoys (classified under tariff code 8907.90.00) eligible for the tariff treatment set out at item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995. In practice, that means the customs duty rate or concession for those goods will be the rate or treatment specified by that Schedule 4 item, rather than the general rate that would otherwise apply.\n\n**Who is affected**\n\n- Importers of mooring buoys who classify their goods under 8907.90.00: they are the direct beneficiaries because they will pay the tariff rate (or concession) set by item 50 instead of the default rate.\n- Australian businesses competing with imported mooring buoys: they may face greater competition if the concession lowers the landed cost of imports.\n- The Commonwealth (customs revenue): the government may receive less tariff revenue on these goods while the concession remains in force.\n- Customs administration: officers must apply the Schedule 4 item when assessing duty for goods matching the description and tariff classification.\n\n**How it operates and who decides**\n\n- A delegate of the Chief Executive Officer (here, named on the Order) makes the declaration under section 269P.\n- The Order ties a specific tariff classification (8907.90.00) and description (BUOYS, MOORING) to a specific Schedule 4 item (item 50), so customs assessments for imported goods that meet that description and classification must apply the Schedule 4 item.\n- The Order stays in force until revoked by the processes set out in sections 269SC or 269SD of the Customs Act 1901, giving the administration discretion to withdraw the concession later.\n\n**Official purpose claim and a short practical test of effects**\n\n- The instrument’s stated legal effect is to apply an established tariff concession (Schedule 4 item 50) to a narrow group of goods (mooring buoys). The claimed purpose (as with most tariff concessions) is to change the duty payable on those imports.\n- Practical costs and incentives: lower duties reduce the landed cost of imports, which encourages importation of the specified buoys (behavioural effect). That can benefit importers and buyers but can reduce customs revenue and increase competitive pressure on local manufacturers of similar goods.\n- Implementation and compliance: the concession depends on correct tariff classification and accurate description of the goods. Misclassification risks and administrative checks by customs are the primary compliance burdens. The revocation power (ss 269SC / 269SD) creates regulatory uncertainty for firms that may rely on the concession.\n\n**Concrete trade-offs and risks**\n\n- Who pays: the fiscal cost (reduced tariffs) is borne by the Commonwealth; the private beneficiaries are importers and purchasers of the specified buoys.\n- Who decides: a delegated officer makes the Order; ministers or customs officials can revoke it under the listed statutory provisions.\n- Behaviour changes: importers may substitute imported buoys for locally produced ones if the concession lowers prices enough; importers may adjust sourcing and supply-chain decisions based on the concession.\n\n**Where to look in the text**\n\n- Legal basis: s.269P of the Customs Act 1901 (instrument-making power for tariff concessions).\n- Revocation: ss.269SC and 269SD of the Customs Act 1901.\n- Concession applied: Part III, Schedule 4, item 50 of the Customs Tariff Act 1995.\n- Tariff classification used: 8907.90.00 (buoys, mooring).\n\n**Bottom line**\n\n- This is a narrowly targeted tariff concession order that makes imported mooring buoys under tariff code 8907.90.00 eligible for the tariff treatment specified at item 50 in Part III of Schedule 4, reducing or altering the duty payable for those imports while the order remains in force."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, single-purpose Tariff Concession Order. It has not expanded beyond its original intent of granting a duty concession for specific maritime equipment. The scope remains tightly confined to the goods described in the table."},"complexity_factors":["Single, narrow scope: only covers one tariff classification (8907.90.00) for one product type (buoys, mooring)","No defined terms section — relies on external references to the Customs Act 1901 and Customs Tariff Act 1995","Minimal conditional logic: straightforward declaration with standard revocation provisions (sections 269SC and 269SD)","Short length: 1 page, single table entry","Standard bureaucratic template with minimal variation from pro forma language"],"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- Declares that **buoys and mooring equipment** (classified under tariff code 8907.90.00) qualify for a tariff concession under **Item 50 of Schedule 4** to the Customs Tariff Act 1995.\n- This means importers of these goods can bring them into Australia at a lower customs duty rate than the standard rate.\n\n**Who it affects:**\n- **Importers** of buoys and mooring equipment\n- **Businesses** in maritime industries (ports, shipping, offshore operations)\n- **Customs brokers** who process import declarations\n\n**Why it matters:**\n- Reduces costs for businesses that need to import specialised maritime equipment\n- Supports Australian maritime infrastructure by making essential equipment more affordable\n- The concession took effect on **8 September 2005** and remains in force until revoked or a specified end date is reached\n\n**Key terms explained:**\n- **Tariff concession**: A reduction or elimination of customs duty on specific imported goods\n- **Schedule 4 Item 50**: A reference to a specific exemption/reduction provision in Australia's customs tariff laws\n- **Delegate**: Someone authorised to act on behalf of the Chief Executive Officer of the Australian Border Force (or its predecessor agency)"},"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-0511820","history":"/api/acts/tariff-concession-order-0511820/history","analysis":"/api/acts/tariff-concession-order-0511820/analysis","conflicts":"/api/acts/tariff-concession-order-0511820/conflicts","importantCases":"/api/acts/tariff-concession-order-0511820/important-cases","documents":"/api/acts/tariff-concession-order-0511820/documents"}}