This is a Tariff Concession Order (TCO)—a legal instrument that allows specific goods to be imported into Australia without paying the usual customs duty (tariff).
What it covers:
- Goods: Battery sealers (industrial machinery classified under tariff code 8422.30.90—this covers equipment used for sealing containers or packaging)
- Benefit: These goods qualify for Item 50 of Schedule 4 to the Customs Tariff Act 1995, which typically means they can be imported duty-free or at a significantly reduced tax rate
Who it affects:
Importers bringing battery sealing machinery into Australia. Instead of paying the standard duty rate for this type of machinery, they can claim this concession.
How long it lasts:
The order took effect on 23 January 2007 and remains in force indefinitely until it is formally revoked by the government or replaced.