What this does
This order gives importers a customs duty exemption on specific steel moulds used to manufacture concrete infrastructure.
The goods covered
- Steel pit moulds – for casting concrete inspection pits
- Steel manhole moulds – for casting concrete access chambers
- Steel culvert moulds – for casting concrete drainage pipes
These are classified under tariff code 8480.60 (moulds for mineral materials like concrete).
Why it matters
Normally, importing industrial equipment attracts significant duty (tax). This order declares these specific moulds eligible for concessional treatment under Item 50 of Schedule 4 to the Customs Tariff Act 1995. This means businesses can import this equipment duty-free (provided no equivalent Australian-made product exists), reducing costs for construction and infrastructure manufacturers.
Legal basis
Made under section 269P of the Customs Act 1901, which allows the Customs CEO (or their delegate) to specify goods that qualify for reduced tariff rates.