What this does: This order gives importers a tariff concession (reduced or eliminated customs duty) on specific types of bed linen brought into Australia.
Who it affects: Importers of bed linen classified under tariff code 6303.92.10, specifically:
- Valances (decorative fabric that hangs around the base of a bed)
- Ruffles (gathered decorative edging)
- Curtains used as bed linen
How it works: The concession operates under Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995. This means these goods can be imported at a lower duty rate than the standard tariff would impose.
When it applies: The order took effect on 31 August 2005 and continues indefinitely until formally revoked under sections 269SC or 269SD of the Customs Act 1901.