{"id":"F2005L03782","name":"Tariff Concession Order 0512186","slug":"tariff-concession-order-0512186","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":39515,"registerId":"commonwealth-F2005L03782-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0512186","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Susan Campbell, 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 14.09.05 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| 8504.40.90 | INVERTERS, MOTOR DRIVE CONTROL, HOT STRIP MILL, having aprogrammable logic controller, comprising ALL of the following:(a) power rating greater than 10 kW;(b) DC/AC;(c) variable frequency speed controllersOp. 14.09.05 - TC 0512186 | 50  |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Susan Campbell.......................Dated 25 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":2,"scope_assessment":{"changed":false,"description":"The instrument stays within the original purpose of tariff concession orders: to identify specific imported goods that qualify for an item in Schedule 4 and thereby receive concessional tariff treatment. It is narrowly focused on a single, technically-described good and does not broaden the legislative scheme or add unrelated functions."},"complexity_factors":["Single-page instrument, one goods description entry","One tariff classification referenced (8504.40.90)","One Schedule 4 item cross-reference (Part III item 50)","Few statutory cross-references (s.269P; revocation under s.269SC/s.269SD)","Product description contains a handful of technical features (nested AND requirements) but no multi-layered exceptions"],"plain_english_summary":"**What this instrument does (mechanics)\n\n- Declares that a narrowly described piece of imported equipment — \"Inverters, motor drive control, hot strip mill\" meeting the listed technical features and classified to tariff heading 8504.40.90 — is a good to which an item in Part III of Schedule 4 to the Customs Tariff Act 1995 applies.  The declaration took effect from 14 September 2005 and remains in force until revoked under the Customs Act (see below) or until any expiry date listed in the table.\n\n- The declaration is made under section 269P of the Customs Act 1901 by a delegate of the Chief Executive Officer (named in the Order).  The Order points to \"Schedule 4 Item Number 50\" in Column 2, which is the specific tariff-concession schedule entry that the imported goods qualify for (Schedule 4 entries set the concessional tariff treatment that applies when the criteria are met).\n\n**Who it affects\n\n- Importers and customs brokers who import the specific inverters described (power > 10 kW; DC/AC; variable-frequency speed controllers; incorporating a programmable logic controller) for use in hot strip mills.\n- Australian manufacturers or suppliers of equivalent equipment that compete with imported units.\n- The Australian Government (reduced customs duty revenue to the extent the Schedule 4 item confers a lower rate or exemption).\n\n**Why it matters (official purpose and practical effect)\n\n- Officially, the instrument implements a tariff concession: it means the identified imported goods can be brought into Australia under the Schedule 4 concessional treatment referenced (Part III, item 50).  In practice that usually lowers or removes the customs duty payable on those specific imports, subject to meeting the description and classification.\n\n**Key operational points and legal hooks\n\n- The Order relies on the Customs Act 1901 (s.269P for making tariff-concession orders; s.269SC and s.269SD for revocation procedures).\n- The goods are identified both by a tariff classification code (8504.40.90) and by a detailed product description; an importer must meet both the classification and the descriptive criteria to rely on the concession.\n\n**Costs, incentives and trade-offs (practical analysis)\n\n- Who pays: importers using the concession pay less duty; the budget/treasury forgoes or reduces customs revenue (diffuse cost across taxpayers).  Any domestic suppliers of similar inverters may face stronger price competition from lower-dutied imports.\n- Who decides: the delegated officer (CEO delegate) issues the TCO under the statutory power; customs officials determine at import time whether a particular shipment matches the Order (classification and description).  The Order can be revoked administratively under the referenced revocation provisions.\n- Behavioural incentives: importers have an incentive to source or design products that fit the descriptive criteria and HS code so they qualify for the concession.  Domestic manufacturers may respond by adjusting prices, product specifications, or lobbying to have the concession removed.\n- Compliance and implementation risk: because qualification depends on technical details (PLC present; >10 kW; DC/AC; VFD controllers), there is room for classification disputes between importers and customs about whether an imported unit fits the description.  Revocation or amendment of the Order can remove the concession prospectively.\n- Administrative burden: importers must document that the goods match the TCO description and tariff classification; customs may require evidence.  Customs may also need to monitor and adjudicate claims, which uses administrative resources.\n\n**Scope and narrowness\n\n- The Order is narrowly drawn: it applies only to inverters for hot strip mills with the listed features.  That narrow description limits fiscal exposure compared with broad concessions, but creates precise lines that invite detailed technical assessment at the border.\n\n(Statutory references: Customs Act 1901 s.269P, s.269SC, s.269SD; Customs Tariff Act 1995 Schedule 4 Part III item 50.)"},"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 1901. It applies only to the specific goods described and does not expand beyond the original purpose of granting duty concessions for particular imported equipment."},"complexity_factors":["Single, narrow product category (motor drive control inverters for hot strip mills)","Only 4 specific technical criteria to determine eligibility","No cross-references to other legislation beyond the empowering Act","No conditional exceptions or nested definitions","Standard administrative form — essentially a completed template"],"plain_english_summary":"This document is a **Tariff Concession Order** — a type of official decision that gives certain imported goods a reduced or zero customs duty (tariff) rate.\n\n**What it does:**\n- Grants a tariff concession for specific electrical equipment used in steel manufacturing\n- The goods covered are **motor drive control inverters** used in hot strip mills (facilities that roll steel into thin sheets)\n- To qualify, the inverters must:\n  - Have a **programmable logic controller** (a type of industrial computer that automates processes)\n  - Have a **power rating greater than 10 kW** (kilowatts)\n  - Convert **DC to AC** electricity (direct current to alternating current)\n  - Include **variable frequency speed controllers** (devices that adjust motor speed)\n\n**Who it affects:**\n- Australian businesses importing this specific industrial equipment for steel manufacturing\n- The Australian Border Force (which administers customs duties)\n\n**Why it matters:**\n- Reduces import costs for Australian steel manufacturers, making their operations more competitive\n- Helps ensure Australian industry has access to specialised equipment at lower cost\n- The concession took effect on **14 September 2005** and remains in force until revoked or a specified end date (none listed here)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0512186","history":"/api/acts/tariff-concession-order-0512186/history","analysis":"/api/acts/tariff-concession-order-0512186/analysis","conflicts":"/api/acts/tariff-concession-order-0512186/conflicts","importantCases":"/api/acts/tariff-concession-order-0512186/important-cases","documents":"/api/acts/tariff-concession-order-0512186/documents"}}