This order gives a customs duty break to businesses importing specific plastic products.
What it covers: Rolls of edge banding made from acrylonitrile butadiene styrene (ABS) — a plastic strip used to cover the exposed edges of furniture and building materials.
What it does: Allows these goods (when classified under tariff code 3920.30.00) to enter Australia under Item 50 of Schedule 4 to the Customs Tariff Act 1995. This typically means no customs duty is payable, making the imports cheaper than they would be under the standard tariff.
Who benefits: Importers and wholesalers of ABS edge banding, and downstream businesses like furniture manufacturers who use these materials.
Timing: The concession took effect on 29 January 2007 and stays in force until the government revokes it or a specified end date is reached.