Completely Knocked Down units: concessional customs duty denied where pre-assembled engine, gearbox or transmission is imported within the unit. Clarifies that the post-Budget definition of Completely Knocked Down (CKD) units has two independent disqualification criteria: a unit containing all necessary components remains a CKD for concessional duty, but any unit that contains a pre-assembled engine, gearbox or transmission, or a chassis/body with those components pre-installed at import, is disqualified from CKD treatment and attracts a higher basic customs duty. Standalone imports of pre-assembled engines, gearboxes or transmissions continue to receive the earlier concessional duty treatment.