What this does
This order cancels a previous tax exemption (called a tariff concession) that allowed specific toy balls to be imported into Australia without paying customs duty, or at a reduced rate.
Which goods are affected
The cancellation applies to toy balls that meet all of these criteria:
- Customs classification code 9503.00.99 (toys)
- 360-degree printing (printed all around)
- Circumference between 300 mm and 900 mm (roughly the size of a soccer ball to a large exercise ball)
What this means
From 2 October 2007, importers of these specific toy balls must pay standard customs duties. This effectively raises the cost of importing these items compared to when the concession was in place.
Who made this
The order was made by a delegate of the Chief Executive Officer of Customs under powers granted by section 269SC of the Customs Act 1901 (the legislation governing imports).