Commonwealth legislation

Tariff Concession Revocation Order 71/2008

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

2/10 complexity

This order cancels a tax break for importing specific tobacco processing machinery.

What it does It revokes (cancels) Tariff Concession Order 0708765, which previously allowed certain conveyor systems to be imported into Australia without paying full customs duty, or at a reduced rate.

Which products are affected? Six types of conveyors used in tobacco manufacturing, classified under customs code 8428.39.00:

Vibratory conveyors
Screen conveyors
Vibratory screen conveyors
Elevating conveyors
Reversible conveyors
Horizontal conveyors

Timing The revocation takes effect from 30 August 2007, even though the order was signed on 25 October 2007. This backdating means the concession stopped applying the day after it was originally made (it originally started on 20 August 2007).

Who is impacted? Tobacco companies and equipment importers must now pay standard customs duties on these conveyor systems instead of importing them duty-free.

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Current sections

Direct links to the current provisions in Tariff Concession Revocation Order 71/2008.

Tariff Concession Revocation Order 71/2008

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 0708765 made on 20.08.07, in respect of the goods described in the TABLE below. The Revocation has effect from 30.08.07.

THE TABLE

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

8428.39.00	CONVEYORS, PRODUCT TRANSFER, TOBACCO PROCESSING being ANY ofthe following:(a) vibratory conveyors;(b) screen conveyors;(c) vibratory screen conveyors;(d) elevating conveyors;(e) reversible conveyors;(f) horizontal conveyorsOp. 08.06.07 - TC 0708765	5029.08.07

This is page 1 of 1 Page of the above Table...Paul Coleman......................Dated 25 October 2007 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 71/2008

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 0708765 made on 20.08.07, in respect of the goods described in the TABLE below. The Revocation has effect from 30.08.07.

THE TABLE

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

8428.39.00	CONVEYORS, PRODUCT TRANSFER, TOBACCO PROCESSING being ANY ofthe following:(a) vibratory conveyors;(b) screen conveyors;(c) vibratory screen conveyors;(d) elevating conveyors;(e) reversible conveyors;(f) horizontal conveyorsOp. 08.06.07 - TC 0708765	5029.08.07

This is page 1 of 1 Page of the above Table...Paul Coleman......................Dated 25 October 2007 Delegate of the Chief Executive Officer