What this does: This order cancels a previous tax break for importing cigarette packaging machinery.
Under Australian customs law, certain goods can be imported without paying duty (import tax) if similar goods aren't made locally—this is called a tariff concession. This document revokes (cancels) Tariff Concession Order 0602200, which previously allowed duty-free import of specific cigarette packers (industrial machines that form, fill, close, and wrap cigarette packets).
Who it affects: Businesses importing cigarette manufacturing equipment classified under customs code 8422.30.90.
What changes: From 12 January 2006, importers of these machines must pay standard customs duties—the duty-free exemption no longer applies.