This order cancels a tax break that previously allowed certain heavy machinery parts to be imported without paying customs duty.
Specifically, it revokes Tariff Concession Order 0603417 (made on 7 April 2006), which covered:
- Steel excavator track shoes (the metal plates on the bottom of excavator tracks)
- Weighing between 250 kg and 5,000 kg
- With a width of at least 450 mm
What this means:
- From 11 May 2006 onwards, anyone importing these specific excavator track shoes must pay standard import duties instead of getting the duty-free concession.
- This is an administrative decision made under the Customs Act 1901 by a delegate of the Australian Customs Service.