What this does: This order provides a customs duty exemption (tariff concession) for a specific type of industrial machinery. It allows Australian businesses to import digestion mixers used in alumina plants without paying import taxes.
Who it affects:
- Importers bringing in specialised mixing equipment classified under customs tariff code 8479.82.00
- Aluminium/refining companies that process bauxite into alumina (a key step in aluminium production)
Why it matters: This reduces the cost of acquiring essential processing equipment for the alumina industry. The concession took effect on 7 December 2006 and remains valid indefinitely until revoked.
How it works: The order is made under the Customs Act 1901 and declares that these specific mixers qualify for Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995 — the part of the law that lists goods which can be imported duty-free when used in specific industries.