{"id":"F2012L00423","name":"Tariff Concession Order 0915423","slug":"tariff-concession-order-0915423","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":88553,"registerId":"commonwealth-F2012L00423-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0915423","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Michael Perry, 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 07.05.09 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 Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n```html\n

8607.30.00

PARTS, COUPLING, LOCOMOTIVE, being ANY of the following:
(a) coupler shanks;
(b) electric heads;
(c) centring devices;
(d) muff coupling halves;
(e) muff couplings;
(f) uncouple cylinders;
(g) air pipe connections with valves;
(h) air pipe connections;
(i) electric head operating gears;
(j) covers;
(k) uncoupling pipes;
(l) rachets;
(m) uncouple rods;
(n) central pivots;
(o) uncouple levers;
(p) cams;
(q) coupler position indicators;
(r) spring plates;
(s) rope guides;
(t) eyes;
(u) handles;
(v) stem guides;
(w) hooked plates;
(x) coupling rings with bushings;
(y) coupler head casings;
(z) uncoupler levers;
(aa) uncoupler ropes;
(ab) stems;
(ac) coupling links;
(ad) bushes;
(ae) discs;
(af) cylinder casings;
(ag) cylinder covers;
(ah) pistons;
(ai) disks;
(aj) pivots;
(ak) guiding sleeves and rods;
(al) control levers;
(am) rods;
(an) brackets;
(ao) connecting links;
(ap) supports;
(aq) cylinders;
(ar) sheets;
(as) adaptors;
(at) drifts;
(au) parallel keys;

(Continued on next page)

50

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

..Michael Perry ......................

Dated 31 July 2009 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)(av) drawbars;(aw) intermediate pieces;(ax) shells;(ay) journals;(az) buffers;(ba) base platesOp. 07.05.09 - TC 0915423 | |\n| --- | ---------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Michael Perry ......................Dated 31 July 2009 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"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 covering specific locomotive coupling parts. It remains tightly scoped to its original purpose of granting concessional treatment to these particular goods under the customs tariff system."},"complexity_factors":["Single, specific goods description with an enumerated list of 52 distinct part types (from (a) to (ba))","No cross-references to other legislation beyond basic enabling Act citations (Customs Act 1901, Customs Tariff Act 1995)","No conditional logic, exceptions, or defined terms section","Straightforward tabular format with only two operational columns","Standard administrative instrument structure with clear delegation authority"],"plain_english_summary":"This Tariff Concession Order lets specified locomotive coupling parts be imported into Australia at a concessional (lower or zero) customs duty, lowering costs for businesses that supply, maintain or operate rail equipment. \n\nEffective 7 May 2009, it benefits importers, customs brokers and freight handlers and helps reduce rail maintenance and infrastructure expenses by removing standard import duties on these specialised components."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument follows the routine statutory purpose of a Tariff Concession Order: it applies an existing Schedule 4 tariff item to a specific list of imported goods. It does not expand the legal scope beyond that standard purpose (no new policy mechanisms, exemptions outside the listed goods, or additional regulatory obligations were introduced)."},"complexity_factors":["Simple legal mechanism: single-purpose Tariff Concession Order","Direct cross-references to three statutes/locations: Customs Act 1901 s.269P, s.269SC/269SD; Customs Tariff Act 1995 Part III Schedule 4","Long enumerated list (~40–60) of specific parts and components under one tariff subheading (8607.30.00)","No internal definitions or conditional layers in the instrument itself","Two-page layout and explicit effective date; signature by delegate"],"plain_english_summary":"**What this instrument does, in plain terms**\n\n- This is a Tariff Concession Order (TCO). Mechanically, it declares that a specific list of imported goods (parts for locomotive couplings, classified under tariff heading 8607.30.00) are to which the Schedule 4 item number 50 in Part III of the Customs Tariff Act 1995 applies. That treatment takes effect from 7 May 2009 and continues until the Order is revoked under the Customs Act 1901 (see below) or until any end date specified in the table.\n\n- In practice, applying a Schedule 4 item to goods gives those goods the customs tariff treatment set out in that Schedule 4 item. In most cases a Schedule 4 item grants concessional tariff treatment (for example, reducing or removing import duty for the listed goods). The instrument itself does not re-state the detailed tariff outcome; it ties the listed goods to the named Schedule 4 item so that the Act's tariff treatment flows to those goods.\n\n**Who is affected**\n\n- Importers and customs brokers who bring in the listed locomotive coupling parts: they will (subject to the exact Schedule 4 Item terms) pay the tariff treatment that item provides instead of the standard duty that would otherwise apply under the tariff classification 8607.30.00.\n\n- Australian firms that make similar coupling parts domestically: they face competitive effects because imported parts covered by the concession will generally be cheaper to bring into Australia than if standard duties applied.\n\n- The Australian Government (Department of Home Affairs / Customs): it collects lower customs revenue to the extent the Schedule 4 item reduces duties, and it administers compliance (verification of classification, origin, and eligibility).\n\n**How it operates (step‑by‑step)**\n\n1. The delegate of the Chief Executive Officer issued the TCO under section 269P of the Customs Act 1901. The instrument lists many discrete spare parts and components used in locomotive couplings (coupler shanks, electric heads, centring devices, muff coupling halves, uncoupling cylinders, air pipe connections, etc.).\n2. The Order links those listed goods (under tariff subheading 8607.30.00) to Schedule 4 item number 50 in Part III of the Customs Tariff Act 1995, so the Schedule 4 item’s tariff treatment applies to them from 07.05.2009.\n3. The Order remains in force until revoked under sections 269SC or 269SD of the Customs Act 1901 or until any specified last date.\n\n**Why this matters (claimed purpose and practical effects)**\n\n- The instrument’s formal effect is to give the listed locomotive coupling parts the tariff treatment in Schedule 4 item 50. Administratively, this lowers the import cost for those parts to the extent the Schedule 4 item reduces duty.\n\n- Economic and compliance trade‑offs: the benefit is concentrated (importers of these specific parts get lower costs). The fiscal cost (reduced tariff revenue) is diffuse across taxpayers. There is administrative cost and risk of misclassification or misuse: customs must verify that imported items match the detailed list and meet any other eligibility rules.\n\n**Implementation and discretion**\n\n- Who decides: the instrument was made by a delegate of the CEO under s.269P of the Customs Act 1901. The same statutory framework (ss.269SC/269SD) provides the legal routes for later revocation. Customs authorities exercise administrative discretion in assessing importer claims and classification.\n\n**Compliance and behavioral incentives**\n\n- Importers are incentivised to import the listed parts rather than substitute with other tariff codes or local suppliers if the concession reduces cost.\n\n- Domestic producers may contest such concessions or lobby for protection if they see a competitive disadvantage.\n\n**Key textual anchors**\n\n- Authority: section 269P, Customs Act 1901 (instrument-making power); revocation under sections 269SC and 269SD.\n- Tariff classification: 8607.30.00 (parts for locomotive couplings).\n- Applied schedule item: Schedule 4 Item Number 50, Part III, Customs Tariff Act 1995.\n\n(Instrument dated 31 July 2009; effective from 07.05.2009.)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0915423","history":"/api/acts/tariff-concession-order-0915423/history","analysis":"/api/acts/tariff-concession-order-0915423/analysis","conflicts":"/api/acts/tariff-concession-order-0915423/conflicts","importantCases":"/api/acts/tariff-concession-order-0915423/important-cases","documents":"/api/acts/tariff-concession-order-0915423/documents"}}