This Order declares that specific parts (idlers and idler assemblies) for track‑laying earth‑moving machines (tariff heading 8431.49.90) qualify for the tariff concession listed as Schedule 4 item 50, effective 24 June 2008. Importers of those parts can therefore claim the Schedule 4 concession when importing.
The declaration is made by a delegate under section 269P of the Customs Act 1901 and remains in force until revoked under sections 269SC or 269SD, creating administrative discretion and duties around correct tariff classification and claiming the concession.