This order removes a tariff concession (a tax break on imported goods) for specific mining equipment.
What it does:
It cancels an earlier concession order (TC 8733705, dating from 1988) that allowed self-propelled roof support machines used in mines to be imported into Australia with reduced or no customs duty.
Who it affects:
Companies or individuals importing these specific machines, which fall under customs tariff code 8479.89.
Why it matters:
From 7 December 2005, importers must pay the standard rate of customs duty on these machines rather than benefiting from the previous tax concession. This decision was made by a delegate of the Australian Customs Service under the Customs Act 1901.