{"id":"F2007L01445","name":"Tariff Concession Order 0702550","slug":"tariff-concession-order-0702550","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":65846,"registerId":"commonwealth-F2007L01445-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0702550","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Diane Morland, 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 16.02.07 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```html\n

8418.99.00

PARTS, REFRIGERATOR, DOMESTIC, being ANY of the following and
whether or not in assemblies:
(a) refrigerator and/or freezer baskets;
(b) handles;
(c) fascia and/or cabinet panels;
(d) inserts;
(e) assemblies, comprising fan and shroud;
(f) covers;
(g) housings;
(h) ice and/or cold water modules;
(i) mullions;
(j) plates;
(k) troughs;
(l) hinges;
(m) assemblies, freezer light, comprising cage, lamp and lamp
holder;
(n) bins;
(o) levelling legs;
(p) handle pedestals;
(q) heat shields;
(r) vents;
(s) water sumps;
(t) door assists;
(u) condensers;
(v) control boards;
(w) clips;
(x) trays;
(y) corner seals;
(z) strainers;
(aa) corner braces

Op. 16.02.07 - TC 0702550

50

This is page 1 of 1 Page of the above Table.

..Diane Morland........................

Dated 11 May 2007 Delegate of the Chief Executive Officer

\n```","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order is narrowly targeted to make a specific set of domestic refrigerator parts eligible for the tariff concession specified in Schedule 4. It does not broaden the law beyond that limited objective; there is no indication in the text that the Order expands scope beyond its original purposive application to those enumerated parts."},"complexity_factors":["Single Tariff Concession Order covering one tariff subheading (8418.99.00)","One Schedule 4 item referenced (Item 50 in Part III of Schedule 4)","Concrete, finite list of covered parts (about 27 enumerated items)","Simple cross-references to s.269P (making power) and ss.269SC/269SD (revocation) of the Customs Act 1901","No nested conditions, exceptions, or temporal phasing beyond an effective date and revocation mechanism","Short instrument text with minimal statutory cross-referencing"],"plain_english_summary":"**What this order does, in plain English**\n\n- This Tariff Concession Order (TCO) says that a specific set of parts used with domestic refrigerators are to be treated under the concessional tariff item shown in Column 2 of the Table (Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995). Mechanically, that means when those listed goods are imported and correctly classified, they qualify for the tariff treatment attached to that Schedule 4 item (typically a reduced or nil customs duty rate as set out in the Customs Tariff Act and Schedule 4).\n\n**Which goods are covered**\n\n- The goods are parts for domestic refrigerators classifiable at tariff heading 8418.99.00. The order gives an explicit list of component types covered (examples: baskets, handles, fascia/cabinet panels, fan-and-shroud assemblies, ice/cold-water modules, hinges, levelling legs, condensers, control boards, bins, seals, and similar parts). The list is itemised in the Table of the Order and applies whether those parts are imported singly or in assemblies.\n\n**Who is affected**\n\n- Importers and customs brokers: they can declare these goods under tariff heading 8418.99.00 and claim the Schedule 4 item concession when lodging import entries, subject to meeting the usual documentary and classification requirements.\n- Australian businesses that repair or service domestic refrigerators and retailers who import spare parts: they may be able to source those parts at a lower landed cost if the concession reduces customs duty.\n- Domestic producers of those parts: they face competition from imported parts that enter under the concession.\n- The Commonwealth (taxpayers): the government forgoes the tariff revenue that otherwise would have been collected on those goods (to the extent the Schedule 4 item reduces or removes duty).\n\n**How it works, legally and administratively**\n\n- The Order is made under s.269P of the Customs Act 1901 by a delegate of the Chief Executive Officer and declares that the listed goods are the kinds of goods to which the specified Part III Schedule 4 item applies. The Order takes effect from the date stated in the instrument and remains in force until it is revoked under ss.269SC or 269SD of the Customs Act (these provisions provide the administrative power to revoke or vary tariff concessions).\n- Practically, import entries must use the tariff classification (8418.99.00) and supporting documentation to show the imported articles match the listed descriptions. Border and customs officers will apply the concession at assessment if the evidence supports the claimed classification and concession.\n\n**Purpose claims and an operational assessment**\n\n- Purpose claims (implicit in the instrument): such TCOs are typically intended to lower the customs cost of importing specific inputs or spare parts to support after‑sales service, repair markets, or local industries that rely on imported components.\n- Costs and trade-offs: the immediate cost is reduced tariff revenue to the Commonwealth (extent depends on the tariff rate previously payable). Benefits accrue to importers and end‑users of the parts through lower import costs. The distribution is concentrated (importers, repairers, consumers of repairs) while the fiscal cost is borne by the general revenue.\n- Incentives and behaviour change: the concession encourages importation of the listed parts rather than local sourcing if imports become cheaper; it may also encourage component imports in assembly form because assemblies are explicitly included. That can increase competition for domestic manufacturers of identical parts.\n- Compliance and implementation risk: customs must correctly determine whether an imported item fits the listed descriptions. Risk areas include borderline or multi‑use parts, misclassification, and goods described broadly in assemblies. Importers must maintain documentation to prove that imports fall within the list. There is administrative discretion in revoking or varying the concession (ss.269SC/269SD), which can create regulatory uncertainty for businesses relying on the concession.\n\n**Who pays, who decides, and what behaviour changes**\n\n- Who pays: ultimately the Commonwealth foregoes tariff revenue; importers and downstream purchasers gain lower costs. Domestic competitors may face reduced market share or price pressure.\n- Who decides: the TCO is made by a delegate of the Chief Executive Officer under the Customs Act (s.269P). Customs officials apply the concession at entry unless and until it is revoked under the Act (ss.269SC/269SD).\n- Behaviour change: importers may import the listed refrigerator parts more readily; repairers and retailers may substitute imported parts for locally made ones; customs officers will apply the concession when supported by classification and documentary evidence.\n\n**Practical compliance note**\n\n- To use the concession, import entries must refer to the tariff classification (8418.99.00) and show the goods match the enumerated parts. If the imported item differs materially from the descriptions, the concession should not be claimed and duty may be payable.\n\n(Reference in the text: tariff subheading 8418.99.00; Schedule 4 Item 50; instrument made under s.269P of the Customs Act 1901; revocation powers in ss.269SC and 269SD.)"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument made under the Customs Act 1901. It performs exactly the function intended by that Act's tariff concession framework — specifying goods eligible for concessional tariff treatment. The scope remains tightly confined to the specific refrigerator parts listed."},"complexity_factors":["Single, specific purpose instrument with no conditional logic or exceptions","Only one defined term (the goods description in Column 1)","No cross-references to other legislation beyond the standard empowering provision (Customs Act 1901, s 269P) and tariff schedule reference","Straightforward tabular format with only two columns of operative content","No procedural requirements, time limits, or compliance obligations imposed","Length: approximately 1 page with a simple enumerated list of goods"],"plain_english_summary":"This Tariff Concession Order (No. 0702550) lets specified parts for domestic refrigerators and freezers be imported under Schedule 4, Item 50 of the Customs Tariff Act 1995, typically attracting a reduced or nil duty. It affects importers, manufacturers and appliance businesses relying on these components and has been effective since 16 February 2007.\n\nBy lowering import duties on these parts, the order reduces manufacturing costs and boosts competitiveness of Australian appliance makers, while potentially undercutting local component suppliers."},"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-0702550","history":"/api/acts/tariff-concession-order-0702550/history","analysis":"/api/acts/tariff-concession-order-0702550/analysis","conflicts":"/api/acts/tariff-concession-order-0702550/conflicts","importantCases":"/api/acts/tariff-concession-order-0702550/important-cases","documents":"/api/acts/tariff-concession-order-0702550/documents"}}