This order removes a special import tax break (called a tariff concession) for specific large agricultural spray equipment.
What is being revoked?
The order cancels Tariff Concession Order 1023211, which previously allowed certain tractor-mounted boom sprayers to enter Australia without paying customs duty (or at reduced rates).
Which products are affected?
The revocation applies specifically to agricultural boom sprayers with all of the following features:
- Tractor-mounted
- Boom width of 16 meters or wider
- Shielded nozzles
- Classified under customs tariff code 8424.81.00
What does this mean for importers?
Anyone importing these specific high-capacity spraying machines must now pay standard import duties under Schedule 4 Item 5005.10.10 of the Customs Tariff. This increases the cost of bringing this equipment into Australia.
When did this take effect?
The revocation is backdated to 6 October 2010, even though the order was signed on 29 November 2010.