What this does: This order allows specific offshore accommodation modules (prefabricated buildings used on oil rigs or similar marine structures) to be imported into Australia with reduced or zero customs duty.
Who it affects: Companies importing prefabricated accommodation modules classified under tariff code 9406.00.00 for use offshore.
Key details:
- Goods covered: "MODULES, ACCOMMODATION, OFFSHORE" — essentially portable living quarters designed for marine environments
- Benefit: Applies Item 50 of Schedule 4 to the Customs Tariff Act 1995, which typically provides duty-free entry (a "tariff concession")
- When it applies: From 25 March 2008 until revoked or replaced
- Why it exists: To avoid imposing import duties on these specialised structures when they are brought into Australia for offshore resource projects