Commonwealth legislation

Tariff Concession Revocation Order 47/2008

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

2/10 complexity

What this does: This document cancels a long-standing tax break for importing specific types of heat exchangers.

The details: Since 1994, Tariff Concession Order 9407428 allowed certain cross-flow total-heat heat exchangers (ventilation devices that transfer heat between incoming and outgoing air streams) to be imported duty-free. This order revokes that concession.

Who it affects: Importers of heat exchangers classified under tariff code 8419.50.90—specifically those with static elements made of plastic, paper, or aluminium.

Why it matters: From 13 March 2008, these goods lose their duty-free status. Importers must now pay standard customs duties (taxes on imported goods) when bringing these items into Australia.

Legal basis: Made under the Customs Act 1901 by a delegate of the Chief Executive Officer (Australian Border Force).

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Current sections

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Tariff Concession Revocation Order 47/2008

TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(1) & (3) of the Customs Act 1901, I Paul Coleman a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 9407428 made on 16.12.94, in respect of the goods described in the TABLE below. The Revocation has effect from 13.03.08.

THE TABLE

COLUMN 1Description of Goods including theCustoms Tariff Classification	COLUMN 2Schedule 4 Item Number Last date of effect

8419.50.90	HEAT EXCHANGERS, cross flow total-heat type, having static single ormultiple elements of plastic, paper or aluminiumOp. 07.09.94 - TC 9407428	5012.03.08

This is page 1 of 1 Page of the above Table...Paul Coleman.........................Dated 13 May 2008 Delegate of the Chief Executive Officer

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Tariff Concession Revocation Order 47/2008

TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(1) & (3) of the Customs Act 1901, I Paul Coleman a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 9407428 made on 16.12.94, in respect of the goods described in the TABLE below. The Revocation has effect from 13.03.08.

THE TABLE

COLUMN 1Description of Goods including theCustoms Tariff Classification	COLUMN 2Schedule 4 Item Number Last date of effect

8419.50.90	HEAT EXCHANGERS, cross flow total-heat type, having static single ormultiple elements of plastic, paper or aluminiumOp. 07.09.94 - TC 9407428	5012.03.08

This is page 1 of 1 Page of the above Table...Paul Coleman.........................Dated 13 May 2008 Delegate of the Chief Executive Officer