Commonwealth legislation

Tariff Concession Order 1026114

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

What this does: This order gives importers a customs duty exemption (tariff concession) on Oriented Strand Board (OSB) — a type of engineered wood panel used in construction (similar to particle board or flake board).

How it works: Normally, importing OSB under tariff code 4410.12.00 would attract customs duty (import tax). This order declares these goods fall under Item 50 of Schedule 4 to the Customs Tariff Act 1995, which means no duty is payable on these imports.

Who it affects: Businesses importing Oriented Strand Board for building or manufacturing.

Key details:

Effective date: 10 June 2010
Duration: Remains in force until officially revoked under the Customs Act
Legal basis: Made by a delegate of the Customs CEO under Section 269P of the Customs Act 1901

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Current sections

Direct links to the current provisions in Tariff Concession Order 1026114.

Tariff Concession Order 1026114

TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Paul Mercer, 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 10.06.10 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

4410.12.00	ORIENTED STRAND BOARDOp. 10.06.10 - TC 1026114	50

This is page 1 of 1 Page of the above Table....................Paul Mercer ....................Dated 10 September 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 1026114

THE TABLE

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

4410.12.00	ORIENTED STRAND BOARDOp. 10.06.10 - TC 1026114	50

This is page 1 of 1 Page of the above Table....................Paul Mercer ....................Dated 10 September 2010 Delegate of the Chief Executive Officer