This Tariff Concession Order (TCO) allows businesses to import specific toilet brushes at a reduced customs duty rate—typically duty-free.
What it covers:
Stainless steel toilet brushes that include a stand and holder, falling under customs classification 9603.90.00.
Why it exists:
Under Australia's customs system, the government can lower import taxes on specific goods when no Australian manufacturer produces a substitutable (interchangeable) local version. This order declares that these particular bathroom accessories qualify for that tax break.
Who it affects:
- Importers: Companies importing these specific stainless steel toilet brushes pay less customs duty.
- Local manufacturers: Any Australian company making similar toilet brushes could apply to have this concession revoked.
Key details:
- Order number: 0834522
- Effective from: 8 October 2008
- Made by: Wendy Knowles (delegate of the Chief Executive Officer)
- Duration: Continues indefinitely until revoked under sections 269SC or 269SD of the Customs Act 1901