This document is a tax break for importing guitars. It allows classical and folk guitars (falling under customs code 9202.90.00) to be brought into Australia with reduced or zero import duty under Item 50 of Schedule 4 to the Customs Tariff.
Who it affects: Importers and retailers of classical and folk guitars.
What it means: Normally, importing goods incurs customs duty (a tax). This order grants a 'tariff concession'—meaning those specific guitars can enter Australia duty-free or at a lower tax rate.
When: The concession took effect on 2 July 2007 and remains in force until cancelled or replaced. It was formally issued on 7 September 2007 by a senior Customs official (a delegate of the CEO) using powers under the Customs Act 1901.