This order removes a special import tax break (tariff concession) that previously allowed certain prefabricated buildings to enter Australia at reduced duty rates.
What it does
- Revokes Tariff Concession Order TC 0933951, originally granted in November 2009.
- The affected goods are prefabricated intermodal buildings (movable modular structures) with steel supports and electrical fittings, falling under customs classification 9406.00.00.
Who it affects
- Importers of these specific prefabricated buildings.
- From 1 April 2010, importers must pay standard import duties rather than the concessional rate.
Why it matters
- This eliminates a customs exemption, effectively raising the import cost for these specific buildings by removing the preferential tariff treatment.