{"id":"F2007L04191","name":"Tariff Concession Order 0708939","slug":"tariff-concession-order-0708939","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":70373,"registerId":"commonwealth-F2007L04191-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0708939","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 13.06.07 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

7323.94.00

TABLEWARE, enamelled iron or steel, being ANY of the following:
(a) baskets;
(b) bottles;
(c) bowls;
(d) card holders;
(e) cruets;
(f) cups;
(g) decanters;
(h) dishes;
(i) drip stoppers;
(j) egg cups;
(k) fondues;
(l) food or cake domes;
(m) non electric food warmers;
(n) ice buckets;
(o) jugs;
(p) knife or chopstick rests;
(q) mugs;
(r) mustard pots;
(s) napkin and/or place card stands;
(t) non electric coffee pots or percolators;
(u) plates;
(v) plate stands;
(w) platters or serving plates;
(x) salad bowls;
(y) salt cellars;
(z) salt or pepper shakers;
(aa) sauce boats;
(ab) saucers;
(ac) serviette or napkin rings;
(ad) tea pot stands or cake stands;
(ae) sugar basins or shakers;
(af) table cloth clips;
(ag) table place mats or coasters;
(ah) sugar bowls and/or milk jugs and/or trays;
(ai) tea infusers or tea honey sticks or tea dishes;
(aj) tea pots;
(ak) tea strainers;
(al) toast racks;
(am) trays;
(an) trivets;
(ao) tumblers;
(ap) tureens;
(aq) wine cooling buckets;
(ar) wine pouring cradles;
(as) wine bottle stands

Op. 13.06.07 - TC 0708939

50

This is page 1 of 2 Pages of the above Table.

...Wendy Knowles........................

Dated 12 October 2007 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. It has not expanded beyond its original purpose of granting duty relief for specific enamelled steel tableware. The scope remains tightly confined to the goods listed in the table."},"complexity_factors":["Single, specific customs tariff classification (7323.94.00) with no cross-references","Straightforward enumerated list of 45 specific product types with no conditional logic or exceptions","No defined terms section — all descriptions use ordinary English","Simple two-column table format with minimal procedural requirements","Single effective date with standard revocation provisions (referenced but not elaborated)","No nested conditions, thresholds, or alternative compliance pathways"],"plain_english_summary":"This Tariff Concession Order removes or reduces customs duty on certain enamelled iron or steel tableware (45 specified kitchen and dining items) classified under 7323.94.00, allowing those goods to be imported into Australia at lower or no tariff. \n\nIt affects importers, wholesalers and retailers of enamelled steel tableware and may lower consumer prices; it took effect on 13 June 2007 to reduce costs where domestic supply is limited."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order is narrowly focused: it applies a specific Schedule 4 tariff treatment to a defined set of enamelled iron or steel tableware items. It does not broaden the legal framework or add unrelated measures; it implements the usual functionality of a Tariff Concession Order by listing covered goods and the Schedule item to be applied. Therefore it has not changed scope beyond that original, specific purpose."},"complexity_factors":["Single tariff classification listed (7323.94.00)","One Schedule 4 item applied (item number 50)","Long enumerated list of ~40+ specific product types (detailed, but not technically complex)","Cross-references to external instruments: Customs Act 1901 (s.269P, s.269SC, s.269SD) and Part III of Schedule 4 to the Customs Tariff Act 1995","No layered exceptions, no multiple date conditions, no definitions section","Simple temporal condition: effect from 13.06.07 until revoked (no expiry date given in the Table)"],"plain_english_summary":"**What this instrument does, in simple terms**\n\n- This Tariff Concession Order (TCO) says that a specific group of imported goods — enamelled iron or steel tableware described in the Table — are to be treated under the tariff entry shown in Column 2 of the Table (Schedule 4, Part III, item number 50). The classification code shown is 7323.94.00. The Order took effect on 13 June 2007 and remains in force until it is revoked under the Customs Act (see below).\n\n**Who it affects**\n\n- Importers who bring enamelled iron or steel tableware of the kinds listed (e.g. cups, plates, trays, teapots, ice buckets, salt & pepper shakers, mugs, etc.).\n- Customs officials and agents who must apply the correct tariff treatment at import clearance.\n- Domestic manufacturers or sellers of similar tableware who may face changed competitive conditions if the tariff treatment differs from the previous position.\n- The Commonwealth (Treasury/Customs), because applying a Schedule 4 item changes how much duty is chargeable and therefore affects revenue.\n\n**How it works mechanically**\n\n- Legal authority: made under section 269P of the Customs Act 1901 (the power to make Tariff Concession Orders). It remains in force until revoked under sections 269SC or 269SD of that Act.\n- The Table lists one tariff classification (7323.94.00) and a detailed list of product types (over forty specific tableware items). Column 2 shows the Schedule 4 item number applied: \"50\". By declaring these goods to be goods to which that Schedule 4 item applies, the importer receives whatever tariff treatment (for example, a concessional rate or exemption) is specified by that Schedule item. The exact rate or concession is determined by the relevant entry in Part III of Schedule 4 to the Customs Tariff Act 1995.\n\n**Official rationale (as stated by the instrument)**\n\n- The instrument’s stated purpose is to place the specified enamelled iron/steel tableware under the listed Schedule 4 item (item 50), thereby giving that tariff treatment to those goods.\n\n**Practical effects, trade-offs and implementation issues**\n\n- Who gains: importers of the listed goods gain from the tariff treatment attached to Schedule 4 item 50 (lower import duty, if that is what the item provides). Retailers and consumers may indirectly benefit through lower input costs.\n- Who bears cost: the Commonwealth budget foregoes whatever tariff revenue is reduced; competing domestic producers of identical or similar goods may face stronger price competition.\n- Behavioural responses: importers will ensure classification and supporting documents match the listed descriptions; there is an incentive to present goods in a way that fits the enumerated list. Where product designs differ slightly, disputes about classification could arise.\n- Compliance burden: customs officers and importers must apply the correct tariff classification (7323.94.00) and demonstrate the goods fall within the detailed item list. Misclassification risk creates enforcement and administrative workload.\n- Implementation risk: the instrument uses a long enumerated list of specific items rather than broad functional descriptions. That precision reduces ambiguity for listed products but can create incentives to slightly alter products to fall outside the list, potentially requiring further decisions or TCO amendments.\n- Discretion and revocation: the Order was made by a delegate of the CEO (signature shown). The instrument can be revoked under specified sections of the Customs Act, giving the administering authority the ability to withdraw the concession later.\n\n(References within the Order: s.269P, Customs Act 1901; revocation powers s.269SC and s.269SD; tariff classification 7323.94.00; Schedule 4 Part III item number shown as \"50\"; operative date 13.06.07.)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0708939","history":"/api/acts/tariff-concession-order-0708939/history","analysis":"/api/acts/tariff-concession-order-0708939/analysis","conflicts":"/api/acts/tariff-concession-order-0708939/conflicts","importantCases":"/api/acts/tariff-concession-order-0708939/important-cases","documents":"/api/acts/tariff-concession-order-0708939/documents"}}