{"id":"F2005L04195","name":"Tariff Concession Order 0512940","slug":"tariff-concession-order-0512940","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":40317,"registerId":"commonwealth-F2005L04195-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0512940","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 27.09.05 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| 8544.60.90 | COPPER STRIP, TRANSFORMER WINDING, paper coveredOp. 27.09.05 - TC 0512940 | 50  |\n| ---------- | ------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Wendy Knowles........................Dated 16 December 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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a tariff concession for a specific product. It represents the original and sole purpose of the instrument — to grant duty relief for paper-covered copper transformer winding strip. There is no evidence of scope creep or expansion beyond this narrow, specific purpose."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicitly referenced (the tariff classification 8544.60.90)","No nested conditional logic or exceptions","Single operative provision with straightforward cross-reference to Customs Act 1901 and Customs Tariff Act 1995","Tabular format makes the scope immediately clear","No subordinate legislation or regulations attached"],"plain_english_summary":"This Tariff Concession Order grants duty-free importation of paper-covered copper strip used for transformer windings (tariff code 8544.60.90), lowering costs for importers and manufacturers of electrical transformers. Effective 27 September 2005 and continuing until revoked, it facilitates sourcing this specialized material that domestic supply may not meet."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order is narrowly targeted to apply an existing Schedule 4 concession to a specific imported input. It does not expand the statutory scheme beyond its ordinary purpose (granting tariff concessions for particular goods) and therefore does not change the scope of the legislation from its original, intended use."},"complexity_factors":["Single-page, single-item Order","One tariff classification referenced (8544.60.90)","One cross-reference to Part III of Schedule 4 (Item Number 50)","Short legal form with a single statutory hook (s.269P of Customs Act 1901)","No nested exceptions, conditions or multiple effective/expiry dates in the text"],"plain_english_summary":"**What this Order does**\n\n- This Tariff Concession Order (TCO 0512940) applies a specific tariff concession from Part III of Schedule 4 to the Customs Tariff Act 1995 to a narrowly described imported product: \"COPPER STRIP, TRANSFORMER WINDING, paper covered,\" classified at tariff heading 8544.60.90.  \n- The Order was made under section 269P of the Customs Act 1901 (the power to declare goods to be subject to a Schedule 4 item) and takes effect from 27 September 2005. It remains in force until revoked under sections 269SC or 269SD of the Customs Act or until any end date shown in the table (none is shown here).\n\n**How it works (mechanics)**\n\n- The delegate (Wendy Knowles) declares that the goods described in the Table are goods to which the listed Schedule 4 item (Item Number 50 in Part III of Schedule 4) applies. In practice that means importations of the described copper strip are to be treated as falling under whatever concession is specified at Item 50 of Part III, rather than facing the default tariff rate for that tariff classification.  \n- The TCO itself does not restate the tariff outcome; to know the actual duty rate or concession you must look up Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995.\n\n**Who is affected**\n\n- Importers or overseas suppliers who bring \"paper-covered copper strip for transformer winding\" into Australia (classified 8544.60.90) — they are the direct beneficiaries if Item 50 reduces or abolishes the normal duty.  \n- Australian downstream users (manufacturers assembling transformers) who buy these imported parts may see lower input costs.  \n- Australian producers of equivalent goods may face increased import competition if the concession reduces the duty payable.  \n- The Australian Government (and therefore taxpayers) are affected via any change to tariff revenue resulting from the concession.\n\n**Why it matters (impacts, incentives, trade-offs and risks)**\n\n- The stated purpose is administrative: to attach a Schedule 4 concession (Item 50) to a narrowly described imported good (s.269P). If Item 50 reduces the duty, the immediate economic effect is to lower the landed cost of that specific imported input. That creates an incentive for importers and their customers to use the imported paper-covered copper strip rather than a higher-cost domestic alternative.\n- Who pays and who benefits: the benefit is concentrated on importers and the specific users of this strip; the fiscal cost (lower tariff revenue) is diffuse and borne by the budget/taxpayers.  The potential competitive cost is concentrated on any domestic producers of equivalent copper strip.\n- Implementation and administrative risks: the Order depends on correct goods description and tariff classification (8544.60.90). The customs authority retains power to revoke the concession (ss.269SC, 269SD) if conditions change (for example, if local industry circumstances or investigations warrant revocation).  Importers must ensure their imports match the description to claim the concession, creating a compliance requirement and scope for classification disputes.\n- Opportunity costs and enforcement: the government forgoes tariff revenue while the TCO is in force. Monitoring whether the concession remains appropriate (e.g. assessing local industry impact) requires administrative resources.\n\n**Document details and provenance**\n\n- Single-item TCO for \"COPPER STRIP, TRANSFORMER WINDING, paper covered\" under tariff heading 8544.60.90; applies Schedule 4 Item Number 50; effective from 27 September 2005; signed by delegate Wendy Knowles (dated 16 December 2005).  \n\n**Practical note**: To determine the exact tariff rate or financial effect, you must read Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 and check current status (whether the TCO has been revoked or amended)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0512940","history":"/api/acts/tariff-concession-order-0512940/history","analysis":"/api/acts/tariff-concession-order-0512940/analysis","conflicts":"/api/acts/tariff-concession-order-0512940/conflicts","importantCases":"/api/acts/tariff-concession-order-0512940/important-cases","documents":"/api/acts/tariff-concession-order-0512940/documents"}}