Commonwealth legislation

Tariff Concession Revocation Order 60/2011

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This Act has been repealed and is no longer in force. It is retained for historical reference.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 cancels a previous import tax break (called a tariff concession) on specific types of disposable paper cups.

What this means: Previously, certain paper cups could be imported into Australia without paying customs duty (tariffs). This order removes that exemption, meaning import taxes now apply.

Which cups are affected? The order targets cups that meet all of these criteria:

Size: Either between 100–130ml, or between 480–600ml capacity
Material: Made with polymer-coated paperboard on the inside surface
Construction: Wrapped with a single layer of corrugated paper on the outside (weighing no more than 150 grams per square metre)

Who is affected? Businesses and importers bringing these specific cups into Australia will now need to pay customs duties that were previously waived under the old concession.

When it takes effect: The change applies from 28 July 2010.

JSON API

Deep dive

Want the full deep dive?

Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.

Current sections

Direct links to the current provisions in Tariff Concession Revocation Order 60/2011.

Tariff Concession Revocation Order 60/2011

TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(1) & (3) of the Customs Act 1901, I James Buntine a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 0906882 made on 14.08.09, in respect of the goods described in the TABLE below. The Revocation has effect from 28.07.10.

THE TABLE

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

4823.69.00	CUPS, NOT less than 100 ml and NOT greater than 130 ml, or NOTless than 480 ml and NOT greater than 600 ml, having BOTH of thefollowing:(a) internal surface of polymer coated paperboard;(b) single ply outer corrugated paper insulating wrap havinga weight NOT greater than 150 gsmOp. 27.02.09 - TC 0906882	5027.07.10

This is page 1 of 1 Page of the above Table.James Buntine..........................Dated 23 September 2010 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 60/2011

TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(1) & (3) of the Customs Act 1901, I James Buntine a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 0906882 made on 14.08.09, in respect of the goods described in the TABLE below. The Revocation has effect from 28.07.10.

THE TABLE

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

4823.69.00	CUPS, NOT less than 100 ml and NOT greater than 130 ml, or NOTless than 480 ml and NOT greater than 600 ml, having BOTH of thefollowing:(a) internal surface of polymer coated paperboard;(b) single ply outer corrugated paper insulating wrap havinga weight NOT greater than 150 gsmOp. 27.02.09 - TC 0906882	5027.07.10

This is page 1 of 1 Page of the above Table.James Buntine..........................Dated 23 September 2010 Delegate of the Chief Executive Officer