What this does: This order gives a tax break (tariff concession) to businesses or defence organisations importing specific military hardware.
Who it affects: Importers of fuse cavity formers, mortars, and artillery ammunition (classified under customs code 8479.89.90).
What it means: These goods can now be brought into Australia under Item 50 of Schedule 4 to the Customs Tariff Act 1995. This typically means paying reduced or zero customs duty (import tax) compared to the standard rate.
Key details:
- Effective date: 8 December 2005
- Duration: Remains in force until revoked or replaced
- Authority: Made by a delegate of the Customs CEO under the Customs Act 1901