Commonwealth legislation

Tariff Concession Order 0803038

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

1/10 complexity

This order gives a tax break (tariff concession) on a very specific type of imported car seat cover.

What it does:

Allows "stretch jersey, jacquard" car seat covers with polyester backing to enter Australia at a reduced import duty rate (or duty-free).
The goods must be classified under customs tariff code 6304.93.00.
The concession applies under Item 50 of Schedule 4 to the Customs Tariff Act 1995.

Who it affects:

Importers bringing these specific car seat covers into Australia
Customs brokers handling clearance of these goods
Local manufacturers of car seat covers (who compete with these imports)

Why it matters: Tariff concessions reduce the cost of importing specific goods, making them cheaper for Australian businesses and consumers to buy. This particular concession helps keep costs down for car seat covers made of stretchy jacquard fabric with polyester backing.

JSON API

Deep dive

Want the full deep dive?

Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.

Current sections

Direct links to the current provisions in Tariff Concession Order 0803038.

Tariff Concession Order 0803038

TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Wendy Knowles, a delegate of the Chief Executive Officer declare that the goods specified in Column 1 of THE TABLE are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of THE TABLE applies. This Order shall have effect from 22.02.08 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2.

THE TABLE

COLUMN 1Description of Goods including theCustoms Tariff Classification	COLUMN 2Schedule 4 Item NumberLast date of effect

6304.93.00	COVERS, CAR SEAT, stretch jersey, jacquard, having apolyester backingOp. 22.02.08 - TC 0803038	50

This is page 1 of 1 Page of the above Table......................Wendy Knowles ..................Dated 09 May 2008 Delegate of the Chief Executive Officer

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Tariff Concession Order 0803038

THE TABLE

COLUMN 1Description of Goods including theCustoms Tariff Classification	COLUMN 2Schedule 4 Item NumberLast date of effect

6304.93.00	COVERS, CAR SEAT, stretch jersey, jacquard, having apolyester backingOp. 22.02.08 - TC 0803038	50

This is page 1 of 1 Page of the above Table......................Wendy Knowles ..................Dated 09 May 2008 Delegate of the Chief Executive Officer