This order cancels a previous tax exemption for importing specific portable buildings into Australia.
What it does:
- Revokes (cancels) Tariff Concession Order 0828162, which previously allowed certain prefabricated transportable buildings to enter Australia duty-free (without paying import taxes)
- Applies specifically to portable buildings that are "CSC plated" (certified as safe for international shipping container transport), made of steel structures, with electrical installations
- The cancellation took effect on 1 April 2010
Who it affects:
Businesses importing transportable, prefabricated modular buildings that meet international container safety standards. These importers must now pay customs duties under tariff classification 9406.00.00.
Why it matters:
This makes importing these specific types of modular or portable site offices/accommodation more expensive. The government likely revoked the concession because Australian manufacturers demonstrated they could competitively supply these goods locally, or to protect domestic industry from cheaper imports.