This Order applies a tariff concession to imported goods described as “racking, pallet, having a height greater than 28 metres” (tariff heading 7308.90.00) by applying item 50 in Part III of Schedule 4 of the Customs Tariff Act 1995. It took effect on 11 August 2005 and continues until formally revoked.
Importers of the specified high racking pay lower customs duty, the delegate of the CEO (Michael Perry) authorised the Order, and customs classification and measurement (height > 28 m) determine who benefits and the compliance tasks required.