This Tariff Concession Order (TCO 0803012) classifies a narrow group of imported boilers (tariff code 8403.10.00) — hot-water, stoker-fed solid-fuel boilers with heat output not greater than 300 kW, a mechanical stoker and hearth access, and adjustable heating surface — as goods to which an item in Part III of Schedule 4 to the Customs Tariff Act 1995 applies. It operates from 21 February 2008.
Mechanically, the order makes those imported boilers subject to the treatment set out by Schedule 4 item 50. The declaration was made under s.269P of the Customs Act 1901 and remains until revoked under ss.269SC or 269SD. Importers, customs brokers and manufacturers of these boilers are directly affected.