This order removes a tax break (tariff concession) that allowed specific heavy machinery parts to enter Australia without paying customs duty.
What it does:
- Revokes (cancels) Tariff Concession Order 1010349, which was granted on 21 May 2010
- Targets: Excavator travel gear shafts weighing more than 500kg (tariff classification 8483.10.99)
- Result: Importers of these heavy excavator parts must now pay customs duties instead of bringing them in duty-free
Who made it:
- James Buntine, acting as a delegate (official representative) of the Chief Executive Officer of Customs
- Made under section 269SC of the Customs Act 1901
- Effective from 22 June 2010
Why it matters:
This affects businesses importing heavy construction equipment. The revocation means the previous duty exemption no longer applies, potentially increasing costs for importing these specific high-weight excavator components.