This order gives Australian businesses a tax break when importing specific glass manufacturing equipment.
What it does
The order declares that horizontal glass tempering furnaces (industrial machines used to heat-treat and strengthen glass) qualify for reduced customs duty. To qualify, the furnace must have both a loading conveyor and an unloading conveyor, and be classified under tariff code 8514.10.90.
Who it affects
- Importers of automated glass tempering equipment
- Manufacturing businesses in the building and automotive glass industries
- Customs brokers handling these specific imports
Why it matters
The concession allows these furnaces to enter Australia under Item 50 of Schedule 4 to the Customs Tariff Act 1995. This means importers pay little or no customs duty (import tax) on this equipment, reducing the cost of upgrading manufacturing capabilities.
The order took effect on 10 October 2005 and remains active until revoked.