What this does
This order cancels a previous tax break for importing specific industrial machinery into Australia. Under the Customs Act, certain goods can enter duty-free via a Tariff Concession Order (TCO) — essentially a "no local maker" exemption. This instrument revokes TCO 0716916, which previously allowed duty-free import of soil and sand separation plants.
What goods are caught
Soil and sand separation plants (tariff code 8421.21.90) — industrial equipment comprising:
- De-sanders
- Pumps
- Clarifiers
- Conveyors
- Mixers
- Tanks
- Belt presses
The practical hit
From 27 July 2011, importers of this equipment had to pay standard customs duties. Before that date, these goods entered Australia tax-free.
Why this matters
TCOs are usually revoked when an Australian manufacturer starts producing similar goods locally. This removes the import tax advantage to level the playing field for domestic industry.