Commonwealth legislation

Tariff Concession Revocation Order 137/2007

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

This order removes a tax break for specific packaging machinery.

It cancels Tariff Concession Order 8635540, which previously allowed businesses to import certain form/fill/seal machines without paying customs duty (import taxes).

Affected goods: Machines classified under tariff code 8422.30 used for dairy products or liquids, which:

Use roll-form or carton blank packaging material
Form containers from that material
Fill and seal the containers

Impact: From 28 June 2004, importers must pay customs duty on these machines. This increases costs for food and beverage manufacturers who import this equipment, as they lose the previous duty-free concession.

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Current sections

Direct links to the current provisions in Tariff Concession Revocation Order 137/2007.

Tariff Concession Revocation Order 137/2007

TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 8635540 made on 21.10.86, in respect of the goods described in the TABLE below. The Revocation has effect from 28.06.04.

THE TABLE

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

8422.30	FORM/FILL/SEAL MACHINES, dairy product or liquid, having ALL ofthe following functions:(a) uses roll form or carton blank packaging material;(b) forms a container;(c) fills and seals the containerOp. 21.10.86 - TC 8635540	50N/A

This is page 1 of 1 Page of the above Table...Robert Crawford......................Dated 08 August 2007 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 137/2007

TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 8635540 made on 21.10.86, in respect of the goods described in the TABLE below. The Revocation has effect from 28.06.04.

THE TABLE

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

8422.30	FORM/FILL/SEAL MACHINES, dairy product or liquid, having ALL ofthe following functions:(a) uses roll form or carton blank packaging material;(b) forms a container;(c) fills and seals the containerOp. 21.10.86 - TC 8635540	50N/A

This is page 1 of 1 Page of the above Table...Robert Crawford......................Dated 08 August 2007 Delegate of the Chief Executive Officer