{"id":"F2005L03884","name":"Tariff Concession Order 0512193","slug":"tariff-concession-order-0512193","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":39642,"registerId":"commonwealth-F2005L03884-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0512193","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 15.09.05 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| 8417.10.00 | GAS OVENS, ALUMINIUM LOG HEATERS, plc, comprising BOTH of thefollowing:(a) preheaters;(b) heating zonesOp. 15.09.05 - TC 0512193 | 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":"This instrument does not broaden or repurpose the original statutory mechanism. It performs the standard function of a Tariff Concession Order: identifying a specific imported good and declaring that a particular Schedule 4 concession applies to it from a stated date until revoked. The scope is narrow and limited to the described goods and the referenced Schedule 4 item; it does not extend the concession beyond that description."},"complexity_factors":["Single tariff line listed (8417.10.00) — only one item in the Table","One Schedule 4 item referenced (Part III, Item 50) — limited cross-referencing","Simple temporal rule: effective from a single date (15.09.2005) until revocation; no layered expiry conditions","Short descriptive text for goods but with minor ambiguity (e.g. abbreviation \"plc\") which can create classification uncertainty","References to revocation provisions (Customs Act ss.269SC and 269SD) add a small amount of procedural cross-reference"],"plain_english_summary":"**What this instrument does, in plain terms**\n\n- This is a Tariff Concession Order (TCO) issued under section 269P of the Customs Act 1901. It declares that a particular kind of imported good is to be treated under a concessional item in the Customs Tariff (Part III of Schedule 4 to the Customs Tariff Act 1995).\n\n- The specific goods covered are described under Customs Tariff heading 8417.10.00 as: \"GAS OVENS, ALUMINIUM LOG HEATERS, plc, comprising BOTH of the following: (a) preheaters; (b) heating zones.\" The TCO identifies that these goods fall to Schedule 4 Item Number 50. The concession took effect from 15 September 2005 and continues until revoked (see below).\n\n**Who it affects**\n\n- Importers (or their agents) who bring these specific gas ovens / aluminium log heaters into Australia. They are the direct beneficiaries because the goods are treated under the specified Schedule 4 concession (which typically reduces or eliminates customs duty for the listed tariff item).\n\n- Customs and Border agencies: they must apply the concessional treatment when processing imports that match the description and tariff classification.\n\n- Competing domestic producers and general revenue: domestic sellers of equivalent goods face competition from imports that may attract lower duties; the Commonwealth forgoes any duty revenue that would otherwise have been payable for imports that qualify.\n\n**How it operates mechanically**\n\n- A delegate of the Commissioner/CEO of Customs issued the Order by reference to s.269P of the Customs Act 1901. The Order lists the tariff classification (8417.10.00) and a plain-language description of the goods. By the Order, those goods are declared to be goods to which the item in Part III of Schedule 4 (item number 50) applies. The Order is effective from 15 September 2005 and remains in force until it is revoked under sections 269SC or 269SD of the Customs Act, or until any expiry date recorded in the Table (none is shown here).\n\n- Practically, importers who can show their imported goods match the description and classification may lodge entries under the concessional Schedule 4 item rather than the full ad valorem tariff that would otherwise apply. Customs applies the concession when processing the import declaration.\n\n**Key legal and administrative points to note**\n\n- The Order is narrowly framed: it applies only to goods that match both the tariff classification (8417.10.00) and the descriptive text in the Table. If an imported product differs materially from that description or is classified differently, the concession will not apply (classification disputes may arise).\n\n- The Order can be revoked at any time under the revocation provisions of the Customs Act (ss.269SC and 269SD). That gives the administration discretion to remove the concession later.\n\n- Ambiguities in the goods description (for example, the abbreviation \"plc\" or exact scope of \"preheaters\" and \"heating zones\") may produce compliance and classification risk for importers; customs rulings or advance classification decisions can reduce that uncertainty.\n\n**Costs, incentives and trade-offs (mechanical, not political)**\n\n- Who benefits: a concentrated set of importers of the exact goods described. They gain lower customs duty (the specific concession in Schedule 4 Item 50).\n\n- Who bears costs: the Commonwealth foregoes duty revenue to the extent the concession lowers duty; domestic producers of comparable goods may face competitive pressure from lower-cost imports.\n\n- Behaviour changes: importers have an incentive to import goods that fall within the description or to structure imports to meet the description and classification. Customs must administer and potentially adjudicate borderline cases.\n\n- Implementation/compliance risks: narrow or ambiguous wording can create disputes; revocation risk creates regulatory uncertainty for businesses relying on the concession.\n\n**Bottom line:** This TCO applies a Schedule 4 concession (item 50) to a narrowly defined class of gas ovens / aluminium log heaters classified at 8417.10.00, effective 15 September 2005, until revoked. It benefits importers of those specific goods and requires Customs to apply the concessional treatment where the description and classification are met (see Customs Act s.269P and ss.269SC–269SD; Customs Tariff Act 1995, Schedule 4 Part III)."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow Tariff Concession Order covering a specific category of industrial equipment. It matches the typical scope and purpose of such orders under the Customs Act 1901."},"complexity_factors":["Single, highly specific product description in a simple tabular format","Only one customs tariff classification affected (8417.10.00)","No defined terms section — relies on external references to the Customs Act 1901 and Customs Tariff Act 1995","Minimal conditional logic: simple effective date and revocation mechanism","Extremely short document (approximately 200 words)","No nested exceptions or complex cross-referencing within the instrument itself"],"plain_english_summary":"This is a **Tariff Concession Order** — a type of legal instrument that gives certain imported goods a reduced or zero customs duty rate.\n\n**What it does:**\n- Allows specific gas ovens and aluminium log heaters (used in industrial processes) to enter Australia at a concessional tariff rate\n- These goods are classified under customs code **8417.10.00**\n- The concession took effect on **15 September 2005** and remains in force until revoked or a specified end date\n\n**Who it affects:**\n- **Importers** bringing in gas ovens and aluminium log heaters with preheaters and heating zones\n- **Australian manufacturers** who compete against these imports (they can object if they believe local industry is being harmed)\n\n**Why it matters:**\n- Reduces import costs for businesses needing this specific industrial equipment\n- Part of Australia's system for managing trade protection — the government can grant these concessions when there's no local manufacturer making equivalent goods, or when it's in the public interest\n\n**Key legal context:**\n- Made under the **Customs Act 1901** (section 269P)\n- Can be revoked under sections 269SC or 269SD if circumstances change (for example, if an Australian company starts making similar products)"},"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-0512193","history":"/api/acts/tariff-concession-order-0512193/history","analysis":"/api/acts/tariff-concession-order-0512193/analysis","conflicts":"/api/acts/tariff-concession-order-0512193/conflicts","importantCases":"/api/acts/tariff-concession-order-0512193/important-cases","documents":"/api/acts/tariff-concession-order-0512193/documents"}}