{"id":"F2005L04223","name":"Tariff Concession Order 0513214","slug":"tariff-concession-order-0513214","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":40400,"registerId":"commonwealth-F2005L04223-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0513214","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 29.09.05 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| 6004.10.00 | FABRIC, KNITTED, having ALL of the following:(a) weight NOT less than 280 gsm and NOT greater than 300 gsm;(b) acetate and polyurethane spandex filament yarn;(c) glitter coatedOp. 29.09.05 - TC 0513214 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 16 December 2005 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument does not expand the legislation beyond its ordinary purpose. It applies an existing tariff concession mechanism (Schedule 4 item) to a narrowly defined product. The TCO is a routine, product-specific application of the Customs Act and Customs Tariff Act powers rather than a change in legislative scope or policy."},"complexity_factors":["Single tariff classification listed (6004.10.00).","Three concrete product-defining conditions (weight band; fibre composition; glitter-coated finish).","Cross-references to three statutory provisions (Customs Act s.269P, s.269SC, s.269SD and Schedule 4 of the Customs Tariff Act).","Narrow, product-specific scope (reduces interpretive ambiguity but increases enforcement need).","Short instrument text (one table row) with minimal conditional logic or nested exceptions."],"plain_english_summary":"**What this instrument does (mechanics)\n\n- This is a Tariff Concession Order (TCO) made under section 269P of the Customs Act 1901. The delegate of the Chief Executive Officer has declared that a narrow class of knitted fabric (described below) is covered by an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (the Schedule 4 item shown in Column 2).\n- In practical terms, that declaration means the specified fabric is entitled to the tariff treatment set out in that Schedule 4 item — in other words, the fabric receives the concessional tariff treatment provided by that item (a tariff concession or other concessional duty treatment as recorded in Schedule 4).\n- The concession takes effect from 29 September 2005 and remains in force until it is revoked under the cited revocation provisions of the Customs Act or until any date noted in Column 2.\n\nWhat goods are covered\n\n- The order applies to knitted fabric with TARIC/Customs classification 6004.10.00 and all of these physical characteristics:\n  - weight between 280 gsm and 300 gsm (grams per square metre);\n  - composed of acetate and polyurethane spandex filament yarn; and\n  - glitter coated.\n\nWho is affected\n\n- Importers of this exact type of fabric: they are the direct beneficiaries because they can lawfully claim the tariff concession when importing the described fabric.\n- Downstream users (manufacturers, clothing or textile businesses) who currently import or might import this fabric will face lower input costs if they import this exact product.\n- Competing domestic producers of like fabrics may face increased competition from imports that obtain the concession.\n- Customs and departmental officials are responsible for assessing compliance with the precise product description when deciding whether imports qualify.\n\nWhy it matters (claimed purpose and practical consequences)\n\n- The formal claim of the instrument is to extend the tariff concession in Schedule 4 to this particular knitted, glitter-coated acetate/spandex fabric so that imports of that fabric attract the concessional tariff treatment specified by the Schedule 4 item.\n\n- Costs and incentives generated by the instrument:\n  - Concentrated benefit: the commercial gains from the concession are narrowly targeted to importers of this specific fabric (highly concentrated beneficiaries).\n  - Compliance and verification costs: importers must ensure documentation and physical consignments match the precise description (weight band, fibre composition, glitter coating). Customs will need to verify those characteristics at import, which can generate inspection, classification and administrative costs.\n  - Behavioural effects: importers and manufacturers may substitute toward this fabric if the concession makes it cheaper than alternatives. Suppliers may adjust product specifications to fall within the described band (weight, composition, finish) to access the concession.\n  - Rent-seeking and precision risk: because the concession is highly product-specific, there is an incentive for firms to seek narrow preferential treatment for distinct items. Enforcement challenges arise where sellers or shippers attempt to meet the letter (but not the substance) of the description to claim the concession.\n\nImplementation and discretion\n\n- The instrument was signed by a delegate of the Chief Executive Officer under section 269P (that is the statutory power used to create TCOs).\n- Continuation or termination of the concession is governed by the revocation procedures in sections 269SC and 269SD of the Customs Act; those provisions allow the administration to revoke TCOs in prescribed circumstances.\n\nNet practical effect (who pays, who decides, what changes)\n\n- Who pays less: importers of the specifically described fabric (and their customers) effectively pay less in import duty if the Schedule 4 item provides a reduced rate or remission.\n- Who decides: a departmental delegate made the declaration; Customs will apply the order at time of import and may audit or review compliance.\n- Behavioural change: sourcing, specification and purchasing decisions in the textile supply chain may shift toward the covered fabric because of the lower tariff cost.\n\nSource citations (mechanical basis)\n\n- Power used: section 269P of the Customs Act 1901 (making the order).\n- Revocation: sections 269SC and 269SD of the Customs Act (how it can be revoked).\n- Applied concession: the item in Part III of Schedule 4 to the Customs Tariff Act 1995 (Column 2 shows item number 50)."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order covering a single specific product category. It has not expanded beyond its original purpose of granting a duty concession for a particular type of knitted fabric."},"complexity_factors":["Single, highly specific product description with three technical criteria","No defined terms section — relies on external references to Customs Tariff Act 1995 and Customs Act 1901","No conditional logic or exceptions within the instrument itself","Very short (1 page, 1 table entry)","Straightforward declaratory structure: 'I declare that...'"],"plain_english_summary":"This Tariff Concession Order grants a reduced or zero customs duty for a specific knitted fabric—acetate with polyurethane spandex and a glitter coating, 280–300 gsm—so importers of that fabric can bring it into Australia at a lower duty. It affects textile/fashion/costume businesses that use this material and lowers their import costs; it took effect 29 September 2005."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0513214","history":"/api/acts/tariff-concession-order-0513214/history","analysis":"/api/acts/tariff-concession-order-0513214/analysis","conflicts":"/api/acts/tariff-concession-order-0513214/conflicts","importantCases":"/api/acts/tariff-concession-order-0513214/important-cases","documents":"/api/acts/tariff-concession-order-0513214/documents"}}