What this is: A Tariff Concession Order (TCO) — essentially a duty-free permit for importing specific goods. This one covers small refrigerators.
What it does: Allows businesses to import refrigerators with a capacity of 205 litres or less without paying standard customs import duties (tariffs).
Who it affects: Importers and retailers bringing in fridges classified under tariff code 8418.10.00 (household refrigerators).
Key details:
- Effective since: 16 October 2006
- Applies to: Fridges ≤ 205 litre capacity
- Status: Remains in force until explicitly revoked (no expiry date set)
- Legal basis: Made under section 269P of the Customs Act 1901
Why it matters: Reduces costs for businesses importing small refrigerators, potentially making them cheaper for consumers.