What this is: A customs tariff concession order that allows certain plastic building products to be imported into Australia without paying import duty (or at a reduced rate).
What it covers: Unplasticised PVC (uPVC) fittings, piping, and tubing classified under tariff code 3917.40.00.
Who it affects: Australian businesses importing these specific PVC products for construction, plumbing, or industrial purposes.
Key details:
- Effective date: 15 May 2006
- Legal basis: Section 269P of the Customs Act 1901 (which allows the government to specify goods that qualify for duty concessions)
- Duration: Continues indefinitely until officially revoked or a specific end date is set
- Schedule reference: Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995