Commonwealth legislation

Tariff Concession Order 1006378

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

1/10 complexity

This order gives importers a tax break on coffee waste bins.

If you import waste bins made of aluminium and rubber that are designed to hold used coffee grounds (like those used in cafés), you can bring them into Australia without paying the usual import duties (customs taxes).

What you need to know:

The goods: Specifically, aluminium and rubber bins for coffee grinds (classified under tariff code 7615.19.00)
The benefit: Entry under Schedule 4, Item 50 of the Customs Tariff Act 1995 means these goods enter duty-free or at a reduced tax rate
When: The concession took effect on 4 February 2010 and lasts until the government revokes it
Who decided: Wendy Knowles, acting as a delegate of the Australian Border Force CEO under the Customs Act 1901

This is a highly specific ruling that saves money for hospitality businesses importing this particular type of equipment.

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Current sections

Direct links to the current provisions in Tariff Concession Order 1006378.

Tariff Concession Order 1006378

TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Wendy Knowles, a delegate of the Chief Executive Officer declare that the goods specified in Column 1 of THE TABLE are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of THE TABLE applies. This Order shall have effect from 04.02.10 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2.

THE TABLE

COLUMN 1Description of Goods including theCustoms Tariff Classification	COLUMN 2Schedule 4 Item NumberLast date of effect

7615.19.00	BINS, WASTE, COFFEE GRIND, aluminium AND rubberOp. 04.02.10 - TC 1006378	50

This is page 1 of 1 Page of the above Table....................Wendy Knowles ....................Dated 23 April 2010 Delegate of the Chief Executive Officer

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Tariff Concession Order 1006378

THE TABLE

COLUMN 1Description of Goods including theCustoms Tariff Classification	COLUMN 2Schedule 4 Item NumberLast date of effect

7615.19.00	BINS, WASTE, COFFEE GRIND, aluminium AND rubberOp. 04.02.10 - TC 1006378	50

This is page 1 of 1 Page of the above Table....................Wendy Knowles ....................Dated 23 April 2010 Delegate of the Chief Executive Officer