What this does: This order gives importers a customs duty exemption (makes it "duty-free") for specific vertical freezers.
The specific goods: Vertical freezers with a capacity of 200 litres or less, falling under customs classification code 8418.40.00.
Who it affects: Businesses importing these specific freezers into Australia.
Why it matters: Normally, importing goods attracts customs duties (tax at the border). This order removes that tax for these specific freezers, making them cheaper to bring into Australia. These concessions are typically granted when the government determines that similar freezers aren't manufactured locally in sufficient quantities.
How it works: The goods are covered by Schedule 4, Item 50 of the Customs Tariff, which applies a "Free" rate of duty (no import tax). The order took effect on 12 January 2006 and remains valid until revoked.