This order cancels a previous tax break (called a "tariff concession") for businesses importing manufacturing plant equipment used to make emulsions—such as food products, cosmetics, or pharmaceuticals.
What it does:
- Revokes Tariff Concession Order 0516372 (made in February 2006), which previously allowed certain industrial equipment to enter Australia duty-free or at reduced customs rates
- The affected equipment includes reactors, agitators, heating vessels, cooling vessels, pumps, hoppers, tanks, blenders, votators, cartridges, generators, and packers used in emulsion manufacturing
Who it affects:
- Companies importing manufacturing plant for emulsions (classified under customs tariff code 8419.89.90)
- Businesses in food processing, cosmetics, chemical manufacturing, or pharmaceutical industries
Why it matters:
From 27 July 2011, importers of this specific equipment must pay standard customs duties instead of enjoying the previous concession. This increases costs for businesses setting up or upgrading emulsion manufacturing facilities.