What this does: This order gives businesses a customs duty discount (or exemption) when importing specific industrial heating equipment. It applies to immersion heaters with tantalum grid coils used in pickle lines—specialized equipment used in metal processing factories to clean or treat metal surfaces.
How it works: Under the Customs Act, this order declares that these specific heaters (classified under tariff code 8419.89.90) qualify for Schedule 4 Item 50 of the Customs Tariff. This typically means they can be imported at a lower tax rate than would otherwise apply.
Who it affects: Manufacturing businesses—particularly in metal finishing or steel processing—that need to import this specialized equipment, which may not be manufactured in Australia.
When it applies: The concession took effect on 3 March 2006 and continues indefinitely until the government revokes it.