This Tariff Concession Order allows specific lighting products to be imported into Australia at a reduced customs duty rate (often duty-free).
What goods are covered?
The order applies to wall and ceiling spotlights that are:
- Made of non-ceramic materials (such as metal or plastic)
- Classified under tariff code 9405.10.00
- Sold with or without shades or globes (the covers around the bulb)
Who benefits?
Importers and businesses bringing these specific spotlights into Australia. Instead of paying standard import duties, these goods qualify for the concessional rate listed under Item 50 of Schedule 4 to the Customs Tariff Act 1995.
When does it apply?
The concession took effect on 1 April 2009 and continues indefinitely unless formally revoked. The order was made on 19 June 2009 under the Customs Act 1901.