What this does: This order gives businesses a tax break when importing car mats into Australia. It allows car mats classified under tariff code 5705.00.90 (textile floor coverings) to be imported under Item 50 of Schedule 4 to the Customs Tariff Act 1995, which means they attract a concessional rate of duty—usually reduced or zero customs duty instead of the standard rate.
Who it affects:
- Importers of car mats (automotive accessories)
- Consumers who may benefit from lower import costs passed down as retail prices
Why it matters: Without this order, importers would pay the full tariff rate on these goods. The concession makes it cheaper to bring car mats into the country, supporting businesses that sell automotive accessories.
Key details:
- Goods: Car mats (described as "MATS, CAR")
- Legal basis: Made under section 269P of the Customs Act 1901
- Effective: From 25 January 2007 until revoked