Commonwealth legislation

Tariff Concession Revocation Order 48/2011

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

1/10 complexity

This order removes a tax break that allowed certain plastic products to enter Australia without paying standard import duties.

What it does

Revokes Tariff Concession Order 0708237, which previously granted duty-free (or reduced-rate) status to specific goods.
Targets ABS edge banding rolls — plastic strips used to cover the raw edges of furniture, cabinetry, and manufactured boards. These are classified under customs tariff code 3920.30.00.

Who it affects

Importers, wholesalers, and manufacturers who bring acrylonitrile butadiene styrene (ABS) edge banding into Australia.
These businesses must now pay standard customs duties rather than benefiting from the concession.

When it applies The change took effect on 24 September 2008 (applied retrospectively from the date stated in the order).

Legal basis Made under section 269SC of the Customs Act 1901, which gives the Chief Executive Officer (or their delegate) power to cancel tariff concessions when circumstances warrant.

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Current sections

Direct links to the current provisions in Tariff Concession Revocation Order 48/2011.

Tariff Concession Revocation Order 48/2011

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 0708237 made on 04.06.07, in respect of the goods described in the TABLE below. The Revocation has effect from 24.09.08.

THE TABLE

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

3920.30.00	ROLLS, EDGE BANDING, acrylonitrile butadiene styrene (abs)Op. 29.01.07 - TC 0708237	5023.09.08

This is page 1 of 1 Page of the above Table.Paul Coleman...........................Dated 19 November 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 48/2011

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 0708237 made on 04.06.07, in respect of the goods described in the TABLE below. The Revocation has effect from 24.09.08.

THE TABLE

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

3920.30.00	ROLLS, EDGE BANDING, acrylonitrile butadiene styrene (abs)Op. 29.01.07 - TC 0708237	5023.09.08

This is page 1 of 1 Page of the above Table.Paul Coleman...........................Dated 19 November 2008 Delegate of the Chief Executive Officer