{"id":"F2005L03730","name":"Tariff Concession Revocation Order 22/2005 - Tariff Concession Order 0514858","slug":"tariff-concession-revocation-order-22-2005-tariff-concession-order-0514858","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":39421,"registerId":"commonwealth-F2005L03730-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 22/2005 - Tariff Concession Order 0514858","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0508133 made on 12.07.05, in respect of the goods described in TABLE A below. This Revocation has effect from 17.11.05; 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| 8418.50.00 | COOLERS, portable, comprising ALL of the following:(a) insulation;(b) 12 volt DC AND/OR 24 volt DC AND/OR AC;(c) carry handles;(d) volume NOT greater than 115 litresOp. 08.03.05 - TC 0508133 | 5016.11.05 |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the above Table...Robert Crawford......................Dated 17 November 2005 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTABLE B\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 8418.69.00 | COOLERS, portable, comprising ALL of the following:(a) insulation;(b) 12 volt DC AND/OR 24 volt DC AND/OR AC;(c) carry handles;(d) volume NOT greater than 115 litresOp. 08.03.05 - TC 0514858 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Page of the above Table...Robert Crawford......................Dated 17 November 2005 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument does not broaden the legislative scheme or expand policy scope; it is an administrative revocation of one specific Tariff Concession Order and its replacement with another that reclassifies the same described goods under a different tariff heading and links them to a Schedule 4 concession item. In substance the action is a reclassification/administrative replacement rather than a change of purpose or expansion beyond the original TCO's intent."},"complexity_factors":["Short, single-purpose instrument (revocation and replacement of one Tariff Concession Order).","Only one product description (portable coolers) and minimal conditional language.","Two tariff headings involved (8418.50.00 → 8418.69.00) and one Schedule 4 item number referenced (50).","Cross-reference to two principal Acts (Customs Act 1901 for power; Customs Tariff Act 1995 for Schedule 4) but no complex statutory amendments.","Few dates and procedural steps (effective date 17 November 2005).","No multiple nested exceptions, definitions, or multi-part conditional logic."],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This is an administrative Customs instrument that revokes one Tariff Concession Order (TCO No. 0508133) and replaces it with a new Tariff Concession Order (TCO No. 0514858).\n- The revocation takes effect from 17 November 2005. From that date, the goods described in the order are to be treated under the tariff classification and Schedule 4 concession listed in TABLE B.\n- Concretely, the goods described — portable coolers with insulation, carry handles, capable of being powered by 12 V DC and/or 24 V DC and/or AC and with a volume not greater than 115 litres — are reclassified from tariff heading 8418.50.00 to tariff heading 8418.69.00 and are listed against Schedule 4, Part III item number 50 (the concession item referenced in TABLE B).\n\n**Who is directly affected**\n\n- Importers or potential importers of the specified portable coolers. They must use the new tariff classification and may rely on the Schedule 4 concession identified in TABLE B when making import declarations.\n- Customs/Border operations that maintain tariff classification tables and processing systems (they must update classification and concession entries).\n- Indirectly, domestic businesses that resell or distribute these goods, and consumers, if tariff changes alter landed costs.\n\n**Why it matters (purpose claim and practical effect)**\n\n- The instrument’s stated legal basis is section 269SD(2) of the Customs Act 1901 (the power to make or revoke tariff concession orders by delegated decision). The order itself does not state a policy rationale beyond replacing the earlier TCO with the new one.\n- Practically, the order changes the tariff heading used for these coolers and links them to a specific Schedule 4 concession item number. That determines the rate of customs duty (or concession) that applies on import. The immediate effect is administrative: reclassification and confirmation of entitlement (or continuing entitlement) to the listed Schedule 4 concession.\n\n**Testing the purpose-claim against implementation issues and trade-offs**\n\n- Who pays: Customs revenue is the party affected by a tariff concession. If the Schedule 4 item confers a reduced duty rate (or zero duty), Australian customs revenue foregoes that amount on imports of the covered goods; importers benefit directly through a lower duty bill. The instrument itself does not set rates — it places the goods under the relevant Schedule 4 item which determines the concession.\n- Who decides: a delegate of the Chief Executive Officer of Customs (the named decision-maker) made the revocation and replacement. That is a delegated administrative decision rather than primary legislation.\n- Behaviour changes required: importers must declare the new tariff heading and concession item on import entries; customs systems and tariff schedules must be updated. Firms may adjust sourcing or pricing if the applicable duty changes.\n- Compliance burden: minimal in substance — a change of classification and an administrative update. The main burden is operational: updating import declaration codes, tariff lookup tables, and internal accounting for duty. There is some risk of mis-declaration during the transition.\n- Implementation risk and discretion: low to moderate. The decision is administrative and specific; the delegate exercised statutory power to revoke and remake a TCO. Discretion arises only in choosing classification and whether to grant the Schedule 4 concession; this instrument records the outcome, not the decision process.\n- Market effects: concentrated benefits for importers of this specific cooler model (they gain clarity about the applicable concession). Effects on competition and prices are narrow and depend on the volume of imports — the measure does not directly regulate market entry, ownership, or contracts.\n- Opportunity costs and trade-offs: the instrument uses a narrowly targeted tariff concession mechanism rather than broader trade or industrial policy tools. Any fiscal cost (reduced duty revenue) is concentrated and administrative; the order does not create ongoing regulatory obligations beyond the normal tariff regime.\n\n**Procedural and practical notes**\n\n- This is an administrative correction/replacement of a TCO (old TCO number replaced by a new one) rather than a change to primary legislation.\n- The operative cross-references are to the Customs Act 1901 (power used) and the Customs Tariff Act 1995 (Schedule 4, Part III item referenced). Users of the concession must rely on those Acts and the new TCO entry when lodging import documentation.\n\n(References: revocation made under section 269SD(2) of the Customs Act 1901; TABLE A sets out the revoked entry; TABLE B sets out the replacement tariff classification and Schedule 4 item number.)"},"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 technical administrative amendment that maintains the same policy intent—providing tariff concession treatment for portable coolers. The scope has not expanded; it is a reclassification of the same goods under a more appropriate tariff heading."},"complexity_factors":["Very short document (2 pages)","Only 2 defined references (Customs Act 1901 section 269SD(2), Customs Tariff Act 1995 Schedule 4)","Simple tabular structure with clear before/after comparison","No nested conditions or exceptions—just a straightforward revocation and replacement","Single operative clause with two sub-paragraphs (a) and (b)","Technical but precise goods description with 4 specific characteristics"],"plain_english_summary":"This document is an official order that changes the customs rules for importing portable coolers (like eskies or car fridges) into Australia.\n\n**What it does:**\n- **Revokes (cancels)** an earlier tariff concession order (TC 0508133) that applied to portable coolers classified under tariff code 8418.50.00. This old order expired on 16 November 2005.\n- **Creates a new order** (TC 0514858) that applies to essentially the same products—portable coolers with insulation, 12V/24V DC or AC power, carry handles, and volume up to 115 litres—but under a different tariff classification (8418.69.00).\n\n**Who it affects:**\n- **Importers and retailers** of portable coolers (commonly used for camping, boating, or 4WDing)\n- **Consumers** who buy these products, as tariff changes can affect final prices\n\n**Why it matters:**\nTariff concession orders determine whether imported goods get a reduced or zero customs duty rate. By moving these coolers from one tariff code to another, the government is ensuring the correct duty rate applies to these specific products. The technical change in classification (from 8418.50 to 8418.69) reflects a more precise categorisation of these goods within Australia's customs system, which affects how much tax importers must pay at the border."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-22-2005-tariff-concession-order-0514858","history":"/api/acts/tariff-concession-revocation-order-22-2005-tariff-concession-order-0514858/history","analysis":"/api/acts/tariff-concession-revocation-order-22-2005-tariff-concession-order-0514858/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-22-2005-tariff-concession-order-0514858/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-22-2005-tariff-concession-order-0514858/important-cases","documents":"/api/acts/tariff-concession-revocation-order-22-2005-tariff-concession-order-0514858/documents"}}