What this does: This order gives businesses a tax break when importing specific types of personal watercraft (jet skis). It allows "ski type" personal watercraft—whether designed to sit on, stand on, or kneel on—to enter Australia under a special tariff concession that typically means reduced or zero import duty.
Who it affects: Importers bringing in personal watercraft that fall under customs tariff code 8903.92.10.
Key details:
- Goods covered: Ski-type personal watercraft (sit-on, stand-on, or kneel-on varieties)
- Tariff benefit: Links these goods to Item 50 in Schedule 4 of the Customs Tariff Act 1995 (a concession item usually providing duty-free entry)
- Effective date: 25 February 2008
- Duration: Stays in force until revoked by the CEO or replaced by a new order