{"id":"F2005L03731","name":"Tariff Concession Revocation Order 23/2005 - Tariff Concession Order 0516354","slug":"tariff-concession-revocation-order-23-2005-tariff-concession-order-0516354","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":39423,"registerId":"commonwealth-F2005L03731-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 23/2005 - Tariff Concession Order 0516354","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 0503990 made on 17.06.05, in respect of the goods described in TABLE A below. This Revocation has effect from 23.11.05; 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| 6902.20.00 | REFRACTORY BRICKS OR SHAPES, TORPEDO LADLE, having ALL of thefollowing:(a) resin bonded and cured;(b) alumina content greater than 70%;(c) carbon content greater than 3%;(d) bulk density greater than 2 800 kg/cubic metre;(e) magnesia content NOT greater than 1%Op. 07.04.05 - TC 0503990 | 5023.11.05 |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the above Table...Robert Crawford......................Dated 23 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| 6815.99.00 | REFRACTORY BRICKS OR SHAPES, TORPEDO LADLE, having ALL of thefollowing:(a) resin bonded and cured;(b) alumina content greater than 70%;(c) carbon content greater than 3%;(d) bulk density greater than 2 800 kg/cubic metre;(e) magnesia content NOT greater than 1%Op. 07.04.05 - TC 0516354 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Page of the above Table...Robert Crawford......................Dated 23 November 2005 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a narrow administrative reclassification of a single tariff concession. The scope remains exactly as intended: correcting the customs classification for specific refractory bricks while maintaining the same duty concession. There is no scope creep."},"complexity_factors":["Highly specific technical specifications for the goods (5 precise chemical and physical criteria)","Cross-references to three separate pieces of legislation: Customs Act 1901 (section 269SD), Customs Tariff Act 1995 (Schedule 4), and the previous concession order","Dual operation: simultaneous revocation and replacement with linked effective dates","Customs classification codes (HS codes) requiring specialised knowledge to interpret"],"plain_english_summary":"This is a customs decision about import taxes on specialised industrial bricks used in steelmaking.\n\n**What it does:**\nThis order **cancels** an existing tax break (Tariff Concession Order 0503990) for importing specific high-tech refractory bricks used in torpedo ladles — large containers that transport molten iron in steel mills. At the same time, it **creates a new tax break** (Tariff Concession Order 0516354) for the exact same bricks, but under a different customs classification code.\n\n**The technical details:**\nThese aren't ordinary bricks. They must meet strict specifications:\n- Resin bonded and cured\n- More than 70% alumina (aluminum oxide)\n- More than 3% carbon\n- Very dense (over 2,800 kg per cubic metre)\n- Very low magnesia content (1% or less)\n\n**Why the change matters:**\nThe bricks are being moved from customs classification **6902.20.00** to **6815.99.00**. This is essentially a reclassification — the bricks themselves haven't changed, but which \"bucket\" they fall into for import duty purposes has shifted. The new concession (0516354) takes effect immediately when the old one (0503990) ends on 23 November 2005.\n\n**Who it affects:**\n- Steel manufacturers who import these specialised bricks for their torpedo ladles\n- Importers and customs brokers handling refractory materials\n- Australian customs officials administering duty concessions\n\n**Why it exists:**\nAustralia's tariff concession system allows certain goods to enter duty-free or at reduced rates if no local manufacturer can produce them. This order ensures the correct classification is used while maintaining the tax concession for these specific industrial materials."},"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument changes the legal and tariff treatment of the described refractory bricks: it revokes the prior Tariff Concession Order (which classified the goods under heading 6902.20.00) and replaces it with a new order that classifies the same described goods under heading 6815.99.00 and explicitly ties them to Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. That substitution alters the scope of tariff treatment (and therefore the fiscal and commercial effects) compared with the original TCO by moving the goods to a different tariff heading and associating them with a Schedule 4 concession."},"complexity_factors":["Short instrument: single revocation and replacement (limited length)","One statutory cross‑reference: s.269SD(2) of the Customs Act 1901","One cross‑reference to Part III of Schedule 4 to the Customs Tariff Act 1995 (Item 50)","Product definition contains multiple technical thresholds (alumina >70%, carbon >3%, bulk density >2,800 kg/m3, magnesia ≤1%) requiring verification","Change involves a simple reclassification between two tariff headings (6902.20.00 to 6815.99.00) rather than complex conditional regimes","Minor ambiguity in the formatting of the 'Last date of effect' columns but operational effect is plainly dated in the revocation paragraph"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- Under section 269SD(2) of the Customs Act 1901, a delegate of the Chief Executive Officer revoked Tariff Concession Order (TCO) No. 0503990 with effect from 23 November 2005 and replaced it with a new Tariff Concession Order (TCO) No. 0516354, effective from the same date.\n- The revocation removes the prior tariff concession entry that had classified the specified goods under Customs Tariff heading 6902.20.00 and replaces that entry by classifying essentially the same goods under heading 6815.99.00. The new entry is linked to Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 (that is, it makes the goods eligible for the Schedule 4 concession shown under column 2).\n- The goods affected are technically described refractory bricks or shapes for a torpedo ladle that meet all of the following specifications: resin bonded and cured; alumina content greater than 70%; carbon content greater than 3%; bulk density greater than 2,800 kg/m3; and magnesia content not greater than 1%.\n\n**Who is affected**\n\n- Importers and customs brokers who import these refractory bricks/shapes for torpedo ladles.\n- Domestic users and manufacturers who purchase imported bricks (their input costs may change depending on the tariff outcome).\n- The Australian Customs administration (must apply the new classification and check that imported goods meet the technical specifications).\n- The Australian Government revenue position (tariff receipts may change depending on the concession attached to Item 50).\n\n**Why it matters (effects and incentives)**\n\n- Tariff classification determines the rate of customs duty and whether a concession (lower rate or exemption) applies. By moving the described goods from heading 6902.20.00 to 6815.99.00 and linking them to Schedule 4 Item 50, the order changes the tariff treatment of the specified goods (the order text ties eligibility to Item 50 of Schedule 4).\n- Who pays: if Item 50 provides a reduced duty or exemption, importers of these specific refractory bricks will pay less duty; the fiscal cost (lower customs revenue) is borne by the government/taxpayers.\n- Who decides: the delegate of the CEO (under the Customs Act) issued the revocation and replacement; Customs officers implement the change at the point of importation.\n- Behaviour change: importers will need to declare the new tariff classification and show the goods meet the listed technical criteria (otherwise they risk incorrect declaration). Importers may shift sourcing or quantities if the new tariff treatment materially changes landed cost.\n\n**Implementation, compliance and risks**\n\n- Compliance burden: importers must ensure documentary and technical evidence supports the composition thresholds (alumina, carbon, magnesia, density) stated in the order. Customs will need to verify those claims at audit or clearance.\n- Administrative cost: Customs must update tariff schedules and internal systems; importers and brokers must update tariff codes used on import documentation.\n- Risk of misclassification or disputes: moving a product between headings can create disputes between importers and Customs about whether a particular shipment meets the product description and classification criteria.\n- Concentrated benefits/diffuse costs: benefits from any concession are concentrated on importers of this narrowly defined product; revenue costs are dispersed across public finances.\n\n**Concrete trade-offs and opportunity costs**\n\n- The immediate trade-off is between lower import duty for the defined bricks (if Item 50 is concessional) and reduced customs revenue. There is also the administrative cost of reclassifying and verifying compliance.\n- Substitution effects: if duty falls, users may substitute toward imported bricks rather than domestic alternatives. If duty rises (depending on Item 50’s effect), the reverse may occur.\n\n**Source-linked statement of purpose**\n\n- The instrument itself effects a tidy technical change: revoke TCO 0503990 and replace with TCO 0516354 changing tariff heading and linking the described goods to Schedule 4 Item 50. The order is made under s.269SD(2) of the Customs Act 1901 and takes effect from the date stated in the instrument (23 November 2005).\n\n(If you import, sell or supply these refractory bricks, check the new tariff classification and keep evidence that the goods meet the listed composition and density criteria. Customs brokers should update declarations to the new heading and note the Schedule 4 Item reference.)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-23-2005-tariff-concession-order-0516354","history":"/api/acts/tariff-concession-revocation-order-23-2005-tariff-concession-order-0516354/history","analysis":"/api/acts/tariff-concession-revocation-order-23-2005-tariff-concession-order-0516354/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-23-2005-tariff-concession-order-0516354/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-23-2005-tariff-concession-order-0516354/important-cases","documents":"/api/acts/tariff-concession-revocation-order-23-2005-tariff-concession-order-0516354/documents"}}