This order cancels a tax break (called a tariff concession) that allowed a specific chemical—Sodium Lauryl Sulfate—to be imported into Australia at a reduced or zero customs duty rate.
What it does:
- Revokes (cancels) Tariff Concession Order TC 0515680, which previously benefited importers of Sodium Lauryl Sulfate (a chemical commonly used in detergents, shampoos, and soaps)
- The cancellation takes effect from 28 February 2006
- After this date, importers must pay the standard customs duty rate for this product (classified under tariff code 3402.11.00) instead of the concessional rate
Who is affected:
Businesses importing Sodium Lauryl Sulfate into Australia. They will face higher import costs from the effective date.
Legal basis:
Made by a delegate of the Customs CEO under section 269SC of the Customs Act 1901, which gives officials power to revoke tariff concessions when circumstances change (such as when local industry starts producing the same goods).