This document is a Tariff Concession Order (TCO) — a type of tax break for importers. It allows specific goods to enter Australia at a reduced or zero customs duty rate.
What it covers:
- Goods: Baby skin wipes
- Customs classification: 3401.11.00 (a code used to categorise imports)
- Concession: Applies Item 50 of Schedule 4 to the Customs Tariff Act 1995 — this is the standard provision that activates the lower duty rate
When it applies:
- Start date: 7 May 2007
- Duration: Continues indefinitely until someone revokes (cancels) it under sections 269SC or 269SD of the Customs Act 1901
Why it matters:
If you import baby wipes classified under 3401.11.00, this order means you pay less import tax than the standard rate, provided you meet the administrative requirements.