This Tariff Concession Order applies item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995 to AC generators (tariff classification 8502.20.00) with power output not less than 300 kVA, effective 5 July 2007. Mechanically, it treats those imported goods as eligible for the listed tariff concession.
Who pays and benefits: importers of these generators; who decides and can revoke: a Customs delegate under s.269P, with revocation under ss.269SC–269SD; compliance requires correct tariff classification and timing.