{"id":"F2008L00052","name":"Tariff Concession order 0708941","slug":"tariff-concession-order-0708941","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":72140,"registerId":"commonwealth-F2008L00052-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession order 0708941","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Wendy Knowles, a delegate of the Chief Executive Officerdeclare 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\nTABLE A\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n```html\n

7323.99.00

KITCHENWARE, iron or steel, being ANY of the following:
(a) bag dispensers;
(b) baking tins;
(c) bottles;
(d) bowls;
(e) bread bins;
(f) canisters;
(g) capacity measurers;
(h) colanders;
(i) cutlery or kitchen utensils stands and/or racks and/or
trays;
(j) dish drainers and/or dish drying racks;
(k) milk cans;
(l) double boilers and/or inserts;
(m) fish kettles;
(n) food or cake domes;
(o) frying baskets;
(p) funnels;
(q) glass racks;
(r) gridirons;
(s) grilling racks;
(t) hob guards;
(u) wrapping holders and/or foil holders;
(v) jelly or pastry moulds;
(w) jugs;
(x) kettles;
(y) knife boxes or knife racks;
(z) non electric coffee pots and/or percolators;
(aa) paper towel holders;
(ab) pasta inserts;
(ac) plate racks or holders;
(ad) preserving pans or jars;
(ae) pressure cookers;
(af) rinsing baskets or strainers;
(ag) salad washers;
(ah) pressure cooker separating compartments;
(ai) shakers;
(aj) sink cover plates;
(ak) spice or condiments racks and/or stands;
(al) splatter screens or guards;
(am) food bowl stands;
(an) steamers and/or inserts;
(ao) stew pans;
(ap) storage tins and/or storage jars and/or storage caddies;
(aq) sugar tins;
(ar) suspension rails;
(as) tea infusers;
(at) trivets;

(Continued on next page)

50

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

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

Dated 09 November 2007 Delegate of the Chief Executive Officer

\n```\n\nTHE TABLE\n\n| Description of Goods including theCustoms Tariff Classification | Schedule 4 Item Number. Last date of effect |\n| --------------------------------------------------------------- | ------------------------------------------- |\n\n| | (Continued from previous page)(au) wine racks;(av) woksOp. 13.06.07 - TC 0708941 | |\n| --- | -------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the above Table...Wendy Knowles ......................Dated 09 November 2007 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument operates squarely within the typical scope of a Tariff Concession Order: it identifies a set of imported goods and declares that a specific Schedule 4 concession item applies to them. It does not add regulatory functions, broaden powers beyond those in the Customs Act 1901, or expand the legal reach of the Customs Tariff Act 1995; it simply applies the standard concession mechanism to a particular product list. Therefore the instrument has not materially changed the scope of the underlying legislative scheme."},"complexity_factors":["Single concessional item referenced (Part III, Schedule 4 Item 50) — simplifies outcome","Cross-reference to three provisions of the Customs Act (s.269P, s.269SC, s.269SD) — standard administrative cross‑references","Long enumerated list of goods (items a–z = 26; aa–at = 20; plus au, av = 2; total ~48 specific sub-items) — increases item-level granularity and potential classification queries","One primary tariff classification heading shown (7323.99.00 as printed) — reduces multi-heading complexity","Conditional duration: effective from 13.06.2007 until revoked or listed end date (open‑ended revocation) — typical but creates regulatory uncertainty","Potential for borderline product disputes (ambiguities between listed items and similar unlisted goods) — increases practical complexity for importers and customs"],"plain_english_summary":"**What this instrument does (mechanical effect)**\n\n- This is a Tariff Concession Order (TCO). It declares that a specified set of kitchenware goods, when imported and classified as shown, are subject to the concession item listed in Part III of Schedule 4 to the Customs Tariff Act 1995. (That Schedule entry sets the concessional tariff treatment that applies to imports.)\n- The order names the goods (iron or steel kitchenware items such as baking tins, kettles, woks, wine racks, pressure cookers, trivets, etc.), gives the Customs tariff classification (headed under 7323.99.00 as presented), and records the Schedule 4 item number (Item 50).\n- It takes effect from 13 June 2007 and continues until revoked under the powers in the Customs Act 1901 (sections 269SC or 269SD) or until any specific end date in the Table.\n- The order is made under section 269P of the Customs Act 1901 by a delegate of the Chief Executive Officer (the delegate named in the instrument).\n\n**Who this affects**\n\n- Importers and customs brokers who import the listed iron/steel kitchenware: they can claim the Schedule 4 concession when the goods meet the description and tariff classification, which reduces the customs duty payable at import.\n- Australian consumers and downstream distributors: reduced import duty typically lowers landed cost and can affect retail prices.\n- Domestic manufacturers of similar kitchenware: they face competition from products imported at lower effective cost because of the concession.\n- The Australian Government / Treasury: concession implies lower customs revenue (a fiscal cost) while administrative agencies handle classification and compliance.\n\n**Why it matters (claimed purpose and practical effects)**\n\n- The instrument’s stated legal effect is to apply a tariff concession to the listed imported kitchenware items (s.269P authorises this administrative declaration). The usual policy rationale for TCOs is to remove or reduce duty on goods not produced locally or where an import concession is justified. That is the instrument’s explicit claim of purpose.\n\n- Tested against practical costs and incentives:\n - Benefit concentration: gains are concentrated on the importers and their downstream customers for the specific listed items (see Table: enumerated items a–at, plus au–av). The concession directly lowers the cost of importing those particular products (Schedule 4 Item 50). \n - Fiscal cost and trade-offs: the government forgoes customs revenue for those imports. The scale of revenue loss depends on import volumes and the difference between the standard tariff and the concessional treatment. \n - Competition effects: domestic producers of like goods face price competition from concessioned imports. That can reduce market prices or market share for local producers. \n - Behavioural incentives: importers are incentivised to source products that fit the instrument’s item descriptions and tariff code. There is an incentive to classify products so they fall within the listed descriptions, which may increase disputes over borderline items. \n - Compliance and administrative cost: importers and customs must ensure proper classification against the detailed list; customs may need to adjudicate close calls. The instrument can lower transaction costs when the match is clear, but ambiguous descriptions create administrative burden. \n - Implementation risk: the long enumerated list reduces some ambiguity but can still leave grey areas (e.g. electric vs non-electric items are expressly distinguished for coffee pots; other products may raise questions about fit-for-purpose or material composition). Revocation powers (ss.269SC/269SD of the Customs Act 1901) give administrative flexibility but also regulatory uncertainty for businesses relying on the concession.\n\n**Who decides, who pays, and what behaviour changes**\n\n- Who decides: the instrument is made by a delegate of the Chief Executive Officer under s.269P of the Customs Act 1901; customs officers and the importer decide at import whether the goods and classification meet the instrument’s description. Revocation is by administrative action under ss.269SC or 269SD. \n- Who pays: importers pay lower customs duty when the concession applies; the public sector absorbs the fiscal effect through reduced customs receipts. \n- Behavioural change: importers may shift sourcing toward goods that meet the concession description; domestic producers may respond by adjusting pricing, production, or lobbying for protective measures. Customs may increase scrutiny of classifications for borderline products.\n\n**Practical note on use**\n\n- To rely on the concession, an importer must present the imported good under the stated tariff classification and match the descriptive entries in Column 1. If classification or description is disputed, the usual customs classification procedures apply.\n\n(Instrument references: made under s.269P, Customs Act 1901; revocation powers s.269SC/s.269SD; concession applies via Part III of Schedule 4 to the Customs Tariff Act 1995 — Schedule 4 Item 50.)"},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order that does exactly what these instruments are designed to do: specify particular goods eligible for a tariff concession. The scope remains tightly focused on iron and steel kitchenware under a single tariff heading."},"complexity_factors":["Single, clearly defined tariff classification (7323.99.00)","Straightforward delegated legislative instrument with no nested conditions or exceptions","Extensive but simple enumerated list of goods (52 specific items from (a) to (av))","No cross-references to other legislation beyond basic enabling Act and Tariff references","Fixed effective date and standard revocation mechanism","Minimal conditional language — essentially 'if the goods match this list, the concession applies'"],"plain_english_summary":"This Tariff Concession Order lets specific iron or steel kitchenware (tariff code 7323.99.00, Schedule 4 Item 50) enter Australia at a reduced or zero customs duty. It affects importers of those kitchen items and Australian firms that compete with them. By lowering import costs, the concession (in force from 13 June 2007 until revoked or ended) can reduce prices for importers and influence domestic market competition."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0708941","history":"/api/acts/tariff-concession-order-0708941/history","analysis":"/api/acts/tariff-concession-order-0708941/analysis","conflicts":"/api/acts/tariff-concession-order-0708941/conflicts","importantCases":"/api/acts/tariff-concession-order-0708941/important-cases","documents":"/api/acts/tariff-concession-order-0708941/documents"}}