What this does: This order reduces or eliminates the customs duty (import tax) payable on lithium polymer batteries (called "accumulators") brought into Australia.
Who it affects: Importers of lithium polymer batteries that fall under the customs classification code 8507.80.00.
How it works: Normally, imported goods attract duty when they enter Australia. This order declares that these specific batteries qualify for a concessional tariff rate under Item 50 of Schedule 4 to the Customs Tariff Act 1995. This Schedule contains special categories that allow certain goods to enter duty-free or at a reduced rate.
Key details:
- Effective date: 12 May 2009
- Duration: Continues indefinitely until officially cancelled (revoked) under the Customs Act
- Legal basis: Made under section 269P of the Customs Act 1901 by a delegate of the Chief Executive Officer (Australian Border Force)