This instrument cancels a tax break (called a tariff concession) that previously allowed certain backpacks to be imported into Australia without paying customs duty (or at a reduced rate).
What it targets:
- Large backpacks with a capacity of 48 litres or more
- Made with outer surfaces of plastic sheeting or textile materials
- Classified under customs tariff code 4202.92.90
What changes:
- Before: These backpacks could be imported under Tariff Concession Order 0908498 (effective since 12 March 2009) without standard import duties.
- After: From 4 June 2009 onwards, importers must pay the normal customs duty rates for these goods. The previous tax break no longer applies.
Who is affected:
Businesses importing large hiking, travel, or technical backpacks that meet the description above. They will now face higher costs at the border.