{"id":"F2005L03667","name":"Tariff Concession Order 0512078","slug":"tariff-concession-order-0512078","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":39342,"registerId":"commonwealth-F2005L03667-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0512078","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 09.09.05 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| 9406.00.00 | CLEANROOMS, PREFABRICATED, comprising ANY four of the following:(a) double glazed laminated safety glass windows;(b) flame retardant sandwich panels;(c) recessed light fittings;(d) aluminium door frames;(e) electromagnetic door locksOp. 09.09.05 - TC 0512078 | 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":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"This instrument is narrowly focused: it declares a specific class of imported prefabricated cleanrooms eligible for an existing Schedule 4 concession (Item 50) from a stated start date. It does not broaden the policy beyond that single product description or add new regulatory mechanisms. Therefore it does not appear to have grown beyond its original, narrowly stated purpose."},"complexity_factors":["Single-item order (one table row) with limited length","Cross-reference to other statutes: s.269P, ss.269SC/269SD of the Customs Act 1901 and Part III of Schedule 4 to the Customs Tariff Act 1995","Tariff classification reliance (9406.00.00) – classification disputes possible","Compositional test uses \"ANY four\" of five listed components (potential factual ambiguity and borderline cases)","No explicit expiry date in the Table (order continues until revoked) — administrative continuation risk","Practical verification and evidentiary requirements (documentary proof importers must supply) not set out in the order itself"],"plain_english_summary":"**What this instrument does (mechanics)\n\n- This is a Tariff Concession Order made under section 269P of the Customs Act 1901. It declares that certain imported goods are goods to which an item in Part III of Schedule 4 to the Customs Tariff Act 1995 applies. In practical terms, that means importers of the specified goods may claim the tariff concession listed in Schedule 4 (Item number 50) instead of paying the standard customs duty that would otherwise apply.\n\n- The order applies to goods classified to tariff heading 9406.00.00 described as: prefabricated cleanrooms that include any four of the following components: (a) double glazed laminated safety glass windows; (b) flame retardant sandwich panels; (c) recessed light fittings; (d) aluminium door frames; (e) electromagnetic door locks. The order is effective from 09 September 2005 and continues until revoked under sections 269SC or 269SD of the Customs Act (or until any expiry date specified in the Table, which is not specified here).\n\n- The instrument is signed by a delegate of the Chief Executive Officer (Wendy Knowles). The Order is identified as Tariff Concession Order 0512078 (TC 0512078).\n\nWho this affects\n\n- Importers who bring into Australia prefabricated cleanrooms that match the description and tariff classification. Those importers can claim the Schedule 4 concession (Item 50) from 9 September 2005.\n\n- Australian buyers or downstream users of such imported cleanrooms (they may face lower purchase prices if importers pass on savings).\n\n- Competing domestic manufacturers or suppliers of cleanrooms or components (they may face stronger price competition because imported units can enter on concessional terms).\n\n- The Australian Government (foregone customs revenue while the concession remains in force) and the Department of Home Affairs/Customs (administrative responsibility to verify claims and enforce compliance).\n\nWhy it matters (purpose claims and practical effects)\n\n- The formal purpose (as with other tariff concession orders) is to permit certain imported goods to enter on concessional tariff treatment by declaring they are covered by a Schedule 4 item. The stated mechanism is the legal declaration under s.269P and the cross-reference to Schedule 4, Part III, Item 50 of the Customs Tariff Act 1995.\n\n- Concrete effects: import duties that would otherwise apply can be avoided or reduced for qualifying prefabricated cleanrooms. That lowers the landed cost of qualifying imports and changes economic incentives: importers have an incentive to import products that meet the five‑part composition test and to document compliance; domestic suppliers face stronger competition; government short‑term revenue is reduced while enforcement costs rise.\n\nCosts, incentives and trade-offs (implementation risks and compliance burden)\n\n- Who pays: the Commonwealth forgoes tariff revenue while importers (and their customers) pay less. Customs bears verification and enforcement costs.\n\n- Who decides and how: Customs (through the CEO or delegates) declares eligibility and may revoke the order under ss.269SC/269SD. Customs officers will need to decide whether an imported product fits the item description and tariff classification (9406.00.00).\n\n- Behaviour changes and substitution effects: importers may alter product specification, component sourcing or description to meet the \"any four\" test in order to qualify. There is a risk of borderline product descriptions and classification disputes.\n\n- Compliance burden: importers must document that the imported unit comprises any four of the listed components. Customs will require evidence and may audit or challenge claims. Ambiguities in what counts as, for example, a \"recessed light fitting\" or a \"sandwich panel\" can generate dispute and administrative cost.\n\n- Concentrated benefits and diffuse costs: the financial benefit is concentrated on importers of these specific cleanrooms and their customers; the fiscal cost (lost tariff revenue) is borne by the general budget. Domestic producers of similar goods bear competitive costs.\n\nImplementation notes and potential edge issues\n\n- The operative test is composition: the imported good must \"comprise ANY four\" of the five listed parts. That is a mechanical test but can be factually contested at the border.\n\n- The order references tariff classification 9406.00.00. If a product is classified differently on technical grounds, the concession will not apply.\n\n- The order remains in force until formally revoked (no explicit expiry date is shown in the Table), so it can be indefinite unless revoked or replaced.\n\nKey textual references in the instrument: section 269P of the Customs Act 1901 (authority to declare), sections 269SC/269SD (revocation mechanisms), Part III of Schedule 4 to the Customs Tariff Act 1995 (the concession item), tariff classification 9406.00.00 and Schedule 4 Item Number 50 (as shown in Column 2).\n\nSigned: Wendy Knowles, Delegate of the Chief Executive Officer (dated 18 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 category of goods (prefabricated cleanrooms). It has not expanded beyond its original purpose of granting duty concessions for this particular product type."},"complexity_factors":["Single, specific product category (prefabricated cleanrooms)","Simple conditional logic: goods must meet tariff classification 9406.00.00 AND include any 4 of 5 listed features","No cross-references to other legislation beyond the standard empowering provisions (Customs Act 1901, Customs Tariff Act 1995)","Only 1 defined term implicitly used (the tariff classification 9406.00.00)","Standard administrative format with clear operative date and revocation mechanism","Total length: 1 page with minimal text"],"plain_english_summary":"This Tariff Concession Order lets importers bring prefabricated cleanrooms (classified to 9406.00.00) into Australia at a reduced or zero customs duty if the units include any four of five listed features (e.g., laminated safety glass, sandwich panels, recessed lighting, aluminium frames, electromagnetic locks). \n\nIt primarily affects importers and firms in pharmaceuticals, medical devices, semiconductors and biotech, lowering import costs to boost investment and competitiveness; effective 9 September 2005 until revoked."},"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-0512078","history":"/api/acts/tariff-concession-order-0512078/history","analysis":"/api/acts/tariff-concession-order-0512078/analysis","conflicts":"/api/acts/tariff-concession-order-0512078/conflicts","importantCases":"/api/acts/tariff-concession-order-0512078/important-cases","documents":"/api/acts/tariff-concession-order-0512078/documents"}}