{"id":"F2006L01925","name":"Tariff Concession Order 0605623","slug":"tariff-concession-order-0605623","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":117342,"registerId":"commonwealth-F2006L01925-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0605623","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 23.03.06 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| 3922.90.00 | BIDETS, PLASTIC, having ALL of the following:(a) wash nozzles;(b) heated seats;(c) water inlets;(d) warm air dryersOp. 23.03.06 - TC 0605623 | 50  |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 16 June 2006 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 specific tariff concession. It has not expanded beyond its original purpose of granting duty relief for a narrowly defined category of goods."},"complexity_factors":["Very short document (1 page)","Only 1 defined term (THE TABLE)","No cross-references to other legislation beyond standard citation of empowering Act","Simple conditional logic: goods must meet ALL four listed characteristics (a)-(d)","Single operative provision with clear effective date and revocation mechanism"],"plain_english_summary":"This Tariff Concession Order lets certain plastic electronic bidets (with wash nozzles, heated seats, water inlets and warm air dryers) enter Australia under a reduced/zero duty rate as classified at tariff code 3922.90.00. It lowers import costs for suppliers and retailers of high‑end “washlet” toilets, potentially reducing consumer prices and increasing availability."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument confines the concession to a specific product description and to Schedule 4 item 50 with an effective date of 23.03.06; the text shows no expansion, amendment, or narrowed redefinition from its original stated effect."},"complexity_factors":["Single, narrowly worded product description (3922.90.00) reduces legal ambiguity.","Direct link to Schedule 4 item number (item 50) rather than bespoke tariff rates simplifies application.","Authority delegated under s.269P of the Customs Act 1901 creates a clear issuing power but relies on administrative discretion.","Revocation governed by ss.269SC–269SD introduces an open-ended duration subject to administrative action.","Practical compliance complexity: importers must prove the goods match all listed physical features to claim the concession.","Potential classification disputes due to factual determinations about product features (e.g. what counts as a 'heated seat' or 'warm air dryer')."],"plain_english_summary":"**What it does:** This Tariff Concession Order (TCO 0605623) treats a narrowly described class of plastic bidets (3922.90.00) — with wash nozzles, heated seats, water inlets and warm‑air dryers — as goods covered by item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 23 March 2006 until revoked.\n\n**Who it affects and why it matters:** Importers of those specific bidets can claim a reduced or nil customs duty; the order was made by a CEO delegate under s.269P of the Customs Act 1901 and may be revoked under ss.269SC–269SD."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0605623","history":"/api/acts/tariff-concession-order-0605623/history","analysis":"/api/acts/tariff-concession-order-0605623/analysis","conflicts":"/api/acts/tariff-concession-order-0605623/conflicts","importantCases":"/api/acts/tariff-concession-order-0605623/important-cases","documents":"/api/acts/tariff-concession-order-0605623/documents"}}