This order grants a tariff concession (reduced or zero import duty) for small refrigerators imported into Australia.
What it covers:
- Refrigerators with a capacity of 170 litres or less
- Classified under customs tariff code 8418.50.00
What it means:
Businesses importing these fridges can claim Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 when clearing goods through customs. This allows the goods to enter Australia at a concessional duty rate (typically duty-free), reducing import costs.
Why it exists:
Tariff Concession Orders are issued when no Australian manufacturer can supply equivalent goods locally. This order recognises that locally-made small refrigerators (under 170L) weren't available when the order was made.
Who it affects:
- Appliance importers and retailers
- Customs brokers handling refrigeration equipment
- Australian manufacturers monitoring import competition