This Tariff Concession Order (TCO) designates specific track-laying roller parts for earth‑moving machines/excavators (customs classification 8431.49.90) as goods to which Part III, Schedule 4 item 50 of the Customs Tariff Act 1995 applies, effective 23 June 2008. The order was made by a delegate of the Chief Executive Officer under section 269P of the Customs Act 1901 and remains in force until revoked under sections 269SC or 269SD.
Mechanically, the TCO changes how imports of the listed parts are treated for tariff purposes: importers’ duty liability will be determined by the treatment set out in Schedule 4 item 50 rather than the default tariff for 8431.49.90.