What this does: This order gives importers a discount on customs duties (import taxes) for specific wooden building trim products.
Who it affects: Businesses importing wooden cornices, baseboards, or chair rails that are:
- Made of wood
- Embossed (have a raised pattern)
- Unstained (not painted or varnished)
- Classified under customs code 4409.20.00
Why it matters: Importers of these specific goods can bring them into Australia under Item 50 of Schedule 4 to the Customs Tariff Act 1995. This means they pay lower (or zero) import duties compared to standard rates, making these building materials cheaper for Australian construction and renovation projects.
How long it lasts: The concession took effect on 12 April 2006 and remains in force until it is formally revoked or a specific end date is added to the order.