What this does: Allows specific road construction machinery to be imported into Australia without paying customs duty (import tax).
The goods covered: Trailer-mounted mixing plants used for producing cold recycled asphalt mixtures (classified under customs code 8474.32.00).
How it works: Under Australia's tariff concession system, if a type of good isn't made locally, businesses can import it duty-free. This order applies Item 50 of Schedule 4 to the Customs Tariff Act 1995 to these specific asphalt mixing plants, which means they enter Australia with a 0% duty rate instead of the standard rate that would normally apply.
Who benefits: Construction companies and contractors importing this specific recycling equipment, as it reduces the landed cost of the machinery by removing import tariffs.