Commonwealth legislation

Tariff Concession Revocation Order 1/2009

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

2/10 complexity

What this does: This order cancels a special tax break (called a "tariff concession") that previously allowed specific copper tubes to be imported into Australia without paying customs duty (or at reduced rates).

Who it affects: Importers of seamless copper tubes used mainly in air conditioning and refrigeration systems—specifically coils of copper tubing with internal grooved fins, between 9mm and 16mm in diameter.

What changes: From 8 December 2008, anyone importing these tubes (classified under customs code 7411.10.00) must pay standard import duties. The previous exemption (Tariff Concession Order 0605757 from 2006) no longer applies. This typically happens when the government determines that local Australian manufacturers now produce equivalent goods, removing the justification for the import concession.

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Current sections

Direct links to the current provisions in Tariff Concession Revocation Order 1/2009.

Tariff Concession Revocation Order 1/2009

TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(1) & (3) of the Customs Act 1901, I Paul Coleman a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 0605757 made on 23.06.06, in respect of the goods described in the TABLE below. The Revocation has effect from 08.12.08.

THE TABLE

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

7411.10.00	TUBES, COPPER, seamless, in coil form, having BOTH of thefollowing:(a) inner grooved fins integrally rolled;(b) diameter NOT less than 9 mm and NOT greater than 16 mmOp. 27.03.06 - TC 0605757	5007.12.08

This is page 1 of 1 Page of the above Table...Paul Coleman.........................Dated 06 February 2009 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 Revocation Order 1/2009

TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(1) & (3) of the Customs Act 1901, I Paul Coleman a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 0605757 made on 23.06.06, in respect of the goods described in the TABLE below. The Revocation has effect from 08.12.08.

THE TABLE

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

7411.10.00	TUBES, COPPER, seamless, in coil form, having BOTH of thefollowing:(a) inner grooved fins integrally rolled;(b) diameter NOT less than 9 mm and NOT greater than 16 mmOp. 27.03.06 - TC 0605757	5007.12.08

This is page 1 of 1 Page of the above Table...Paul Coleman.........................Dated 06 February 2009 Delegate of the Chief Executive Officer