This order removes a previous tax break (called a tariff concession) for importing lithium-ion batteries used in in-car DVD players.
What it does:
- Revokes Tariff Concession Order 0515321, which had allowed these specific batteries to be imported duty-free or at reduced customs rates since 2006
- Effective date: 1 January 2012
- Legal basis: Made under the Customs Act 1901 by a delegate of the Australian Border Force CEO
Who it affects:
- Importers of lithium-ion accumulators (batteries) classified under customs tariff code 8507.80.00 that are designed for in-car DVD players
- Businesses importing these specific automotive electronic components
Why it matters:
From 1 January 2012, importers of these batteries must pay standard customs duties instead of benefiting from the previous concession. This increases import costs for these specific components, potentially affecting the price of in-car entertainment systems in Australia.