{"id":"F2005L00900","name":"Tariff Concession Revocation Order 04/2005 - Tariff Concession Order 0503880","slug":"tariff-concession-revocation-order-04-2005-tariff-concession-order-0503880","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":34332,"registerId":"commonwealth-F2005L00900-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 04/2005 - Tariff Concession Order 0503880","content":"\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n| |\n\n| |\n\n| TARIFF CONCESSION REVOCATION ORDER |\n\n| |\n\n| |\n\n|Under Section 269SD(3) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer |\n\n| |\n\n| (a) revoke Tariff Concession Order Number 0503094 made on MARCH 23, 2005, in respect of the goods described in |\n\n| TABLE A below. This Revocation has effect from APRIL 7, 2005; and |\n\n| |\n\n| (b) make in its place the Tariff Concession Order described in TABLE B. The goods specified in Column 1 of TABLE B are |\n\n| goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of TABLE B |\n\n| applies. The Order shall have effect from the date notified in paragraph (a) above as the date of effect for the |\n\n| Revocation. |\n\n|\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_|\n\nTABLE A\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nCOLUMN 1 COLUMN 2\n\nDescription of Goods including the Prescribed Item No.\n\nCustoms Tariff Classification Validity Date\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n8424.81.00 SPRAY NOZZLES, IRRIGATION EQUIPMENT 50\n\nOp. 09.02.05 \\- TC 0503094 06.04.05\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n|This is page 1 of 2 page(s) of the above Table. |\n\n| ..Robert Crawford............................. |\n\n|Dated APRIL 8, 2005 Delegate of the Chief Executive Officer |\n\n|\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_|\n\n  \nTABLE B\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nCOLUMN 1 COLUMN 2\n\nDescription of Goods including the Prescribed Item No.\n\nCustoms Tariff Classification Validity Date\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n8424.81.00 SPRAY NOZZLES, IRRIGATION EQUIPMENT 50\n\nOp. 08.10.03 \\- TC 0503880\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n|This is page 2 of 2 page(s) of the above Table. |\n\n| ..Robert Crawford............................. |\n\n|Dated APRIL 8, 2005 Delegate of the Chief Executive Officer |\n\n|\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_|","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not broaden the original policy scope; it is an administrative substitution of one tariff concession order for another for the same goods. It preserves (or restores) the concessionary treatment for the listed spray nozzles rather than expanding coverage to new goods or introducing new kinds of measures. Any change is procedural (which TCO number and operative date apply) rather than substantive expansion of scope."},"complexity_factors":["Single-purpose instrument: revokes one TCO and replaces it with one TCO","Very short text (one page of operative provisions and two short tables)","Only two external legal cross-references: s.269SD(3) of the Customs Act 1901 and Part III of Schedule 4 to the Customs Tariff Act 1995","One tariff classification affected (8424.81.00) and one Prescribed Item No. (50)","Limited conditionality — no nested exceptions, no multiple commodities, no temporal layering beyond a single effective date"],"plain_english_summary":"**What this instrument does (mechanically)\n\n- Revokes one tariff concession order (TCO number 0503094) and replaces it with another TCO (number 0503880). The revocation is given effect from 7 April 2005, and the replacement order takes effect from the same date.  The legal power used is s.269SD(3) of the Customs Act 1901. The instrument lists the goods affected in tables: both the revoked and replacement entries are for \"spray nozzles, irrigation equipment\" classified to tariff heading 8424.81.00 and associated with Prescribed Item No. 50 (Part III of Schedule 4 to the Customs Tariff Act 1995).\n\n**Who is affected\n\n- Importers of the listed spray nozzles (those claiming the tariff concession). They are the direct beneficiaries when a TCO applies because it allows imports to attract the item in Part III of Schedule 4 (a concessionary treatment under the Customs Tariff Act 1995).\n- The Department of Home Affairs/Customs and other administrative staff who must record and apply the correct TCO number when processing import entries.\n- Domestic producers of like goods (if any): they may face continued or changed competitive pressure if the concession alters the effective duty on imports.\n- The Commonwealth budget: forgone customs duty revenue is the diffuse fiscal cost when a tariff concession applies.\n\n**Why it matters (stated purpose and practical implications)\n\n- The instrument states its immediate effect is to correct or substitute one TCO with another so that the specified goods fall under the item in Part III of Schedule 4 (the concession). By revoking one instrument and making the other effective from the same date it aims to ensure continuity or to correct an administrative/technical error in the earlier TCO.\n\n- Practical implications: importers must claim the correct TCO number when importing these spray nozzles to receive concessionary treatment. If the timing or numbering is inconsistent, importers or Customs could dispute which order applies to specific import entries, creating administrative burden and potential retrospective adjustments to duties paid.\n\n**Mechanics, incentives and trade-offs (testing the stated purpose)\n\n- Who pays: the Commonwealth foregoes customs duty revenue when the concession applies (the cost is spread across taxpayers). The direct private gain is concentrated on importers of the listed spray nozzles who claim the concession (section: instrument references Part III of Schedule 4 to the Customs Tariff Act 1995).\n\n- Who decides: the revocation and replacement are made by a delegate of the Chief Executive Officer under s.269SD(3) of the Customs Act 1901; this is an administrative rather than parliamentary action.\n\n- Behavioural effects: importers are incentivised to import under the concession when it reduces duty; domestic suppliers of comparable goods face competitive pressure and may change pricing, production, or seek their own tariff relief. Customs administration must update systems and validate claims against the replacement TCO.\n\n- Administrative costs and compliance burden: low to moderate. The instrument itself is narrow (one commodity and one TCO). The main burden is on customs officers and importers to ensure the correct TCO number and effective date are used for entries; if records or import entries span the relevant dates, there is a risk of disputes and follow-up corrections.\n\n- Implementation risk: the replacement takes effect from the same date as the revocation (7 April 2005). That timing can create ambiguity for import entries lodged between the original TCO dates and the revocation/replacement date (risk of retrospective duty adjustments). The instrument does not explain the factual reason for the swap, so users must rely on administrative guidance for operational detail.\n\n- Market effects and substitution: cheaper imported spray nozzles (if duty-reduced) may substitute for any Australian-made equivalents, affecting local producers' market share. The instrument itself makes no changes to non-import policy levers; it alters which administrative instrument (which TCO number) governs concession claims for these goods.\n\n**Notes on legal references and scope\n\n- Legal authority: s.269SD(3) Customs Act 1901 authorises the delegate to revoke or make TCOs.\n- The instrument ties the goods to an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (the mechanism by which a tariff concession is operationalised for those goods). The listing is by tariff classification (8424.81.00) and a Prescribed Item No. 50.\n\n**Bottom line (plain)**\n\nThis is a narrowly focused administrative instrument that removes one tariff concession order for a specific class of irrigation spray nozzles and substitutes another, effective from 7 April 2005. It matters mainly to importers (who claim the concession), Customs administrators (who must apply the correct order), and to government revenue (which bears the fiscal cost of the concession). The principal implementation risk is administrative: ensuring the correct TCO number and effective dates are applied to import declarations so that duty liability is clear and consistent."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a straightforward administrative revocation and replacement of a specific Tariff Concession Order. It maintains the same scope (irrigation spray nozzles) and does not expand beyond the original purpose of managing tariff concessions for specific goods."},"complexity_factors":["Very short document (2 pages)","Only 1 defined term implicitly referenced (the Customs Tariff classification 8424.81.00)","Simple procedural structure: revoke old order, make new order","No nested exceptions or conditional logic","Single cross-reference to section 269SD(3) of the Customs Act 1901 and the Customs Tariff Act 1995","Tabular format makes the goods description and classification clear"],"plain_english_summary":"This document is an official order that changes the rules about how much tax (called customs duty or tariff) must be paid when bringing certain irrigation spray nozzles into Australia.\n\n**What it does:**\n- **Revokes (cancels)** an earlier Tariff Concession Order (TCO 0503094) that was made on 23 March 2005. This old order stopped being effective on 7 April 2005.\n- **Replaces it** with a new Tariff Concession Order (TCO 0503880) for the same type of goods.\n\n**Who it affects:**\n- **Importers** bringing spray nozzles for irrigation equipment into Australia (classified under customs code 8424.81.00).\n- These businesses will now use the new concession order (0503880) instead of the old one (0503094) when importing these goods.\n\n**Why it matters:**\nTariff Concession Orders allow certain goods to be imported into Australia without paying customs duty (or at a reduced rate), provided no equivalent goods are made in Australia. This order ensures the correct concession applies to irrigation spray nozzles, affecting the cost of importing these agricultural products. The change appears to correct or update the administrative details of which concession applies to these specific goods."},"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-revocation-order-04-2005-tariff-concession-order-0503880","history":"/api/acts/tariff-concession-revocation-order-04-2005-tariff-concession-order-0503880/history","analysis":"/api/acts/tariff-concession-revocation-order-04-2005-tariff-concession-order-0503880/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-04-2005-tariff-concession-order-0503880/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-04-2005-tariff-concession-order-0503880/important-cases","documents":"/api/acts/tariff-concession-revocation-order-04-2005-tariff-concession-order-0503880/documents"}}