Many of the ideas that inspire posts on this blog are accidental discoveries made while looking for something else. This post falls into that category. I was recently briefed in an appeal from an AAT decision in relation to an erroneous customs classification of an electrical substation. While trawling through schedule 3 of the Customs Tariff Act 1995 (Cth) (there are 21 sections comprising 95 chapters in several hundred pages) I came across Chapter 84 which deals with “Nuclear reactors [not a typo], boilers, machinery and mechanical appliances; parts thereof“. The notes at the start of that chapter clarify that the heading doesn’t cover laboratory glassware or vacuum cleaners [audible sigh of relief]. However, for the purposes of assessing duty payable, nuclear reactors are classified as 8401.10.00. So next time you buy a nuclear reactor on eBay or import one into Australia you will know how to calculate the customs duty. Never say I don’t provide useful information!
Shout out to John Law of Bennelong Legal for his expertise in customs matters.
Creative commons acknowledgment for the photograph.