What this does: This order cancels a previous tax break on specific plastic drink lids. It revokes Tariff Concession Order 0911333, which had allowed importers to bring in certain polystyrene dome-shaped lids duty-free.
Who is affected: Businesses that import polystyrene lids for cups that are circular, dome-shaped, and have both die-punched drinking holes and steam release vents (falling under customs classification 3923.50.00).
Why it matters: From 6 April 2011, these imports attract customs duty (tariffs) again. Under the Customs Act, tariff concessions are granted only when no Australian manufacturer produces "substitutable goods." Revocations usually occur when a local company begins manufacturing equivalent products and successfully applies to remove the import exemption to protect local industry from foreign competition.