This order gives a customs duty exemption for specific commercial refrigeration equipment imported into Australia.
What it covers:
- Refrigerated display cabinets designed for ice cream (falling under tariff classification 8418.69.00)
What it means:
Businesses importing these specific cabinets can bring them into Australia without paying customs duty (import tariffs). This reduces costs for Australian retailers (like ice cream shops and supermarkets) buying this equipment from overseas manufacturers.
How it works:
The order declares these goods are eligible for Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995. This is the standard mechanism for granting duty-free entry when there is no Australian industry producing substitutable goods (known as a Tariff Concession Order).
Duration:
Issued on 28 October 2005 (effective from 19 August 2005), it stays in force indefinitely until revoked under sections 269SC or 269SD of the Customs Act 1901.