This Tariff Concession Order (under s.269P of the Customs Act 1901) declares that specific beverage preparation, filling, sealing and packaging lines (tariff classification 8438.80.00) are subject to Schedule 4 Item 50 of the Customs Tariff Act 1995. It took effect on 25 July 2005 and continues until revoked under ss.269SC or 269SD.
Mechanically, importers of the listed machinery (any three of mixers, pasteurisers, rinsers, fillers, carbo-coolers, cappers, palletisers, stretch wrappers) become eligible for the Schedule 4 concession; eligibility depends on the goods matching the Order's description.