{"id":"F2006L03300","name":"Tariff Concession Order 0611858","slug":"tariff-concession-order-0611858","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":60665,"registerId":"commonwealth-F2006L03300-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0611858","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 13.07.06 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| 8708.99.99 | PARTS, ARMOURED VEHICLE, modular, being ANY of the following:(a) floor blast and fragmentation blankets;(b) seat and leg protectors;(c) side body and thigh protectors;(d) back protection plates;(e) head protection plates;(f) rear seat protectors;(g) anti splinter films;(h) front seat protectors;(i) head and neck rest protectors;(j) rear window flip protectors;(k) sun visor protectors;(l) glazing inserts;(m) door protection system;(n) armoured doors;(o) armoured bonnetsOp. 13.07.06 - TC 0611858 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 29 September 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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument is narrowly focused: it grants tariff concession treatment to a specific set of armoured-vehicle parts. It does not broaden its own subject matter beyond that original, specific purpose and therefore has not changed scope compared with its likely original intent."},"complexity_factors":["Short, single-page instrument with a single tariff classification (8708.99.99)","One listed Schedule 4 item number (50) but no end date specified, so effect is indefinite until revocation","A concise list of 15 sub-items (a)–(o) describing covered goods","Cross-references to external materials: section 269P of the Customs Act 1901 and Part III of Schedule 4 to the Customs Tariff Act 1995 (requires consulting those Acts to know exact legal consequences)","Revocation governed by sections 269SC and 269SD (external cross-reference adds interpretive step)"],"plain_english_summary":"**What this order does**\n\n- This is a Tariff Concession Order (TCO) that says a specific set of parts for armoured vehicles are to be treated as goods covered by an item in Part III of Schedule 4 to the Customs Tariff Act 1995. In practice, that means those imported parts may qualify for a concessional tariff treatment (usually a reduced rate of customs duty or an exemption) provided by the referenced Schedule 4 item.\n\n**Which goods are covered**\n\n- The order applies to modular parts for armoured vehicles described under tariff heading 8708.99.99. The list includes (a) floor blast and fragmentation blankets; (b) seat and leg protectors; (c) side body and thigh protectors; (d) back protection plates; (e) head protection plates; (f) rear seat protectors; (g) anti splinter films; (h) front seat protectors; (i) head and neck rest protectors; (j) rear window flip protectors; (k) sun visor protectors; (l) glazing inserts; (m) door protection system; (n) armoured doors; and (o) armoured bonnets.\n\n**Who it affects**\n\n- Importers and distributors of the listed armoured vehicle parts (they receive the direct benefit if they can claim the concession).\n- Customs officials and agents who process tariff classifications and concession claims.\n- Potentially domestic manufacturers of comparable armoured parts (they may face competitive effects from lower-cost imports).\n- Government revenue managers (because concessions reduce tariff revenue relative to full duty).\n\n**How it works mechanically**\n\n- A delegate of the Chief Executive Officer used powers under section 269P of the Customs Act 1901 to declare the listed goods as falling within an item in Part III of Schedule 4 to the Customs Tariff Act 1995. The Table records the tariff classification (8708.99.99) and the Schedule 4 item number (50).\n- The Order took effect on 13 July 2006 and continues until revoked under sections 269SC or 269SD of the Customs Act, or until any specific end date shown in the Table (none is specified here, so it remains in force until revoked).\n- To obtain the concession at import, an importer must correctly classify the goods and satisfy applicable customs procedures and documentation requirements.\n\n**Stated purpose and a practical test of that purpose**\n\n- The instrument itself does not set out a detailed policy justification, but the practical effect claimed is that specific armoured-vehicle parts can be imported under a Schedule 4 concession (i.e. lower or nil customs duty). That typically aims to lower input costs for businesses that fit or assemble these parts.\n- Testing that claim against trade-offs: the concession lowers import costs for the listed parts (benefit concentrated on importers and their customers). The cost is forgone tariff revenue to the Commonwealth and possible competitive pressure on any domestic producers of the same parts. The administrative burden to implement the concession is modest — customs must apply the concession and importers must meet normal import documentation and classification tests.\n\n**Who pays, who decides, and what behaviour changes**\n\n- Who pays: the Commonwealth foregoes tariff revenue for imports claiming the concession; importers pay lower customs duty if eligible.\n- Who decides: a delegate of the CEO (using powers in the Customs Act) issued the order; the concession can be revoked by the Commissioner/CEO under sections 269SC/269SD.\n- Behaviour changes: importers may substitute imports of these specific modular armouring parts for locally made alternatives, or increase imports where duty had previously been a barrier. Customs agents must apply the concession at import clearance.\n\n**Implementation risks and compliance issues**\n\n- Risk of misclassification or over-broad claims: the concession is limited to the specified items and tariff subheading; incorrect descriptions or attempts to claim the concession for non-covered goods would be challenged by customs.\n- Monitoring and revocation: because the order remains until revoked, ongoing monitoring is needed to detect misuse or changes in market conditions that would warrant revocation.\n- Limited compliance burden: importers must prove the imported goods match the listed descriptions and follow standard customs procedures.\n\n**Net effect in simple terms**\n\n- The Order narrows a tariff concession to a specific list of armoured-vehicle modular parts, allowing eligible importers to access the Schedule 4 concession (item 50) from 13 July 2006 until the Order is revoked. The benefit is concentrated to those importing these parts; the cost is reduced tariff revenue and potential competitive effects on local producers."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a single tariff concession. It has not expanded beyond its original purpose of granting duty-free status to specific armoured vehicle parts."},"complexity_factors":["Single, specific concession covering a narrow category of goods (armoured vehicle parts)","No defined terms section — descriptions are plain English","No cross-references to other legislation beyond basic statutory citations (Customs Act 1901, Customs Tariff Act 1995)","Simple tabular format with only two columns of operative content","No conditional logic, exceptions, or procedural requirements","One-page document with straightforward declarative language"],"plain_english_summary":"This Tariff Concession Order exempts specified armoured vehicle components from Australian import duties, lowering costs for defence contractors, security firms, and vehicle manufacturers. It covers blast‑resistant floors, seat and head/neck protection, armoured doors, bulletproof glazing and related protective fittings used in military or protective vehicles. Effective 13 July 2006 and in force until revoked."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0611858","history":"/api/acts/tariff-concession-order-0611858/history","analysis":"/api/acts/tariff-concession-order-0611858/analysis","conflicts":"/api/acts/tariff-concession-order-0611858/conflicts","importantCases":"/api/acts/tariff-concession-order-0611858/important-cases","documents":"/api/acts/tariff-concession-order-0611858/documents"}}