This order cancels a previous tax break (tariff concession) for importing specific electrical equipment into Australia.
What it does:
It removes the duty-free or reduced-duty status for high-voltage switchgear cabinets—specifically electrical distribution cabinets rated at 7.2 kilovolts or higher and 400 amps or higher.
Who it affects:
Businesses importing this equipment under customs classification 8537.20.90. These are typically industrial electrical suppliers or utilities importing heavy-duty electrical infrastructure.
Why it matters:
Importers will now need to pay standard customs duty (tariffs) on these goods. Previously, they benefited from Tariff Concession Order 1016152, which allowed duty-free importation. The revocation took effect from 28 June 2010, meaning the concession ended on that date.
Technical note:
The order operates under the Customs Act 1901 and references Schedule 4 (Item 50) of the Customs Tariff, which governs duty concessions.