This document is a Tariff Concession Order—essentially a decision by the Australian Border Force (formerly Customs) to let specific products enter Australia without paying standard import duties.
What it covers:
- Product: Car seat covers made of polyester, specifically those consisting of knitted mesh bonded to a foam polyester backing
- Classification: These goods fall under tariff code 6304.91.00 (which covers textile furnishings and seat covers)
- Concession: The goods qualify for Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, meaning they can be imported duty-free or at a reduced rate
Who it affects:
Importers and businesses bringing these specific types of polyester car seat covers into Australia.
When it applies:
The concession took effect on 19 October 2006 and remains in force indefinitely until it is formally revoked under sections 269SC or 269SD of the Customs Act 1901.