{"id":"F2005L03013","name":"Tariff Concession Revocation Order 18/2005 - Tariff Concession Order 0512134","slug":"tariff-concession-revocation-order-18-2005-tariff-concession-order-0512134","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":37911,"registerId":"commonwealth-F2005L03013-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 18/2005 - Tariff Concession Order 0512134","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(3) of the Customs Act 1901, I Wendy Knowles a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0508316 made on 09.09.05, in respect of the goods described in TABLE A below. This Revocation has effect from 28.09.05; and(b) make in its place the Tariff Concession Orders described in TABLE B. The goods specified in Column 1 of TABLE B are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of TABLE B applies. The Order shall have effect from the date notified in paragraph (a) above as the date of effect for the Revocation. |\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| 3917.40.00 | FITTINGS, POLYPROPYLENE PIPING AND/OR TUBINGOp. 24.06.05 - TC 0508316 | 5028.09.05 |\n| ---------- | --------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the above Table...Wendy Knowles........................Dated 28 September 2005 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTABLE B\n\n| Description of Goods including theCustoms Tariff Classification | Schedule 4 Item Number Last date of effect |\n| --------------------------------------------------------------- | ------------------------------------------ |\n\n| 3917.40.00 | FITTINGS, POLYPROPYLENE AND/OR TUBINGOp. 24.06.05 - TC 0512134 | 50  |\n| ---------- | -------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the above Table...Wendy Knowles........................Dated 28 September 2005 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not materially change the legislative scope. It revokes one Tariff Concession Order and substitutes a new order covering the same category of goods (polypropylene fittings for piping/tubing), tying them to Schedule 4 item 50. The change appears to be administrative (replacement and minor wording tweak in the goods description) rather than an expansion or narrowing of policy scope."},"complexity_factors":["Short instrument: single revocation and single replacement entry (2 pages).","Single tariff classification item involved: 3917.40.00 (one HS heading).","One Schedule 4 item referenced (Item No. 50).","One statutory cross‑reference: section 269SD(3) of the Customs Act 1901 and Part III of Schedule 4 to the Customs Tariff Act 1995.","Simple date of effect and no nested conditions, exceptions, or multiple product categories."],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- The delegate of the Chief Executive Officer, acting under section 269SD(3) of the Customs Act 1901, cancels (revokes) an earlier Tariff Concession Order (TCO No. 0508316) and replaces it with a new Tariff Concession Order (TCO No. 0512134).\n- The revocation and replacement take effect from 28 September 2005.\n- The goods covered are classified at tariff heading 3917.40.00 and described in the instrument as fittings for polypropylene piping and/or tubing (Table A) and in the replacement order simply as fittings, polypropylene and/or tubing (Table B).\n- The replacement order states that the goods in Column 1 of Table B are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 (Item No. 50) applies. In practice that ties the goods to the particular Schedule 4 concession item listed in the Customs Tariff Act.\n\n**Who is affected**\n\n- Importers of the specified fittings (and their customs brokers) who claim tariff concessions under the revoked or replacement TCO. These entities need to use the new TCO number and the Schedule 4 item when lodging import documentation.\n- The Australian Government (customs/treasury) to the extent a tariff concession reduces duty revenue for these goods.\n- Domestic suppliers who compete with imported fittings, to the extent the concession changes relative import prices.\n\n**Why it matters (practical effects and mechanics)**\n\n- Tariff Concession Orders are administrative instruments that allow specified imported goods to be entered under particular tariff treatment listed in Schedule 4 to the Customs Tariff Act. Replacing a TCO generally preserves or re-specifies the concession that allows reduced or nil duty for those goods.\n- Practically, affected importers continue (or begin) to rely on the new TCO number (0512134) and Schedule 4 item (50) to claim the concession when declaring goods to Customs. If they do not use the correct TCO/item, they risk being charged ordinary duty rates.\n- The instrument is administrative and narrow in scope: it revokes one TCO and substitutes another for the same or substantially the same goods. It does not, on its face, change broader customs policy or introduce new regulatory controls.\n\n**Official purpose claim and a short factual test against costs and incentives**\n\n- The instrument’s apparent purpose (expressed by the action taken) is to replace an earlier TCO with a new one for the listed polypropylene fittings, effective from 28 Sept 2005.\n- Who pays: fiscal cost (reduced tariff receipts) is borne by taxpayers to the extent the Schedule 4 concession lowers duty compared with the standard tariff. Who benefits: importers of the specified fittings (concentrated beneficiaries).\n- Behavioural effects: importers will use the new order to lower import costs; this may put downward pressure on prices of these imported fittings and can affect domestic suppliers’ competitiveness.\n- Compliance/administration: Customs must recognise the new TCO and importers must use the updated reference in customs declarations. The replacement appears to be administrative (numbering/wording) rather than imposing new compliance obligations.\n- Risks and trade-offs: the instrument creates a concentrated benefit (importers) versus a diffuse fiscal cost. There is limited scope for broad unintended consequences because the change is narrow (one product description and one Schedule 4 item). Implementation risk is small if Customs updates systems promptly; a lag or misfiling could temporarily disrupt concessional entry.\n\n**Key legal references used by the instrument**\n\n- Action taken under section 269SD(3) of the Customs Act 1901 (delegate power to revoke/make TCOs).\n- Links the replaced goods to an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (Item No. 50 in Table B).\n\n(Section and schedule citations are taken from the instrument itself.)"},"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 routine administrative instrument exercising specific powers under the Customs Act 1901. It replaces one tariff concession with another for the same category of goods (polypropylene fittings), maintaining the original scope of tariff administration."},"complexity_factors":["Very short document (2 pages)","Only 1 defined term (the delegate's authority under Customs Act 1901)","Simple structure: revocation of one order and creation of replacement","No nested exceptions or conditional logic","Single cross-reference to Customs Act 1901 section 269SD(3) and Customs Tariff Act 1995 Schedule 4","Tabular format makes goods description and tariff classification easy to identify"],"plain_english_summary":"This is a **customs tariff order** that changes the tax rules for importing certain plastic pipe fittings into Australia.\n\n**What it does:**\n- **Revokes** (cancels) an earlier concession order (TC 0508316) that gave special tariff treatment to polypropylene pipe fittings\n- **Replaces it** with a new concession order (TC 0512134) for similar goods\n\n**Who it affects:**\n- **Importers** of polypropylene piping and tubing fittings (classified under customs code 3917.40.00)\n- **Businesses** that manufacture or sell these products in Australia\n\n**Why it matters:**\nTariff concession orders affect how much **customs duty** (import tax) businesses must pay when bringing goods into Australia. Changing or revoking these orders can impact:\n- The cost of importing these plastic fittings\n- The competitiveness of local manufacturers versus imported products\n- Prices for consumers in industries using these fittings (plumbing, construction, etc.)\n\nThe change took effect on **28 September 2005**."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-18-2005-tariff-concession-order-0512134","history":"/api/acts/tariff-concession-revocation-order-18-2005-tariff-concession-order-0512134/history","analysis":"/api/acts/tariff-concession-revocation-order-18-2005-tariff-concession-order-0512134/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-18-2005-tariff-concession-order-0512134/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-18-2005-tariff-concession-order-0512134/important-cases","documents":"/api/acts/tariff-concession-revocation-order-18-2005-tariff-concession-order-0512134/documents"}}