This Tariff Concession Order (TCO) allows jigsaw puzzles to be imported into Australia without paying standard customs duty.
What it does:
- Grants concessional treatment (effectively duty-free entry) to goods classified under tariff code 9503.60.90 (jigsaw puzzles)
- Applies Schedule 4 Item 50 of the Customs Tariff Act 1995, which provides a lower or zero tariff rate for specific goods covered by an order
- Made under section 269P of the Customs Act 1901, which gives the Customs CEO (or delegate) power to declare such concessions
Who it affects:
- Businesses importing jigsaw puzzles (toys, games) into Australia
- Reduces the cost of importing these items by removing the import tax (customs duty) that would otherwise apply
Duration:
- Took effect on 24 May 2006
- Continues indefinitely until revoked or a specific end date is added