What it does
This order cancels a previous tax break for importing specific aluminium aerosol cans. Previously, businesses could import these cans under "Tariff Concession Order 0700804" without paying standard customs duties (import taxes). This order removes that exemption, meaning importers must now pay the normal duty rates.
Goods affected
Only cylindrical aluminium aerosol cans with a diameter between 46 mm and 52 mm (tariff classification 7612.90.00) are affected.
Who it affects
Companies importing these specific aerosol cans into Australia.
Timing
The cancellation takes effect from 16 January 2007.