This Tariff Concession Order makes mechanical pencils (customs tariff classification 9608.40.00) subject to the item listed in Part III of Schedule 4 (item number 50), effective 14 July 2008. It was declared by a delegate under section 269P of the Customs Act 1901 and remains in force until revoked under sections 269SC or 269SD.
Importers of mechanical pencils gain the concession (lower or altered tariff treatment); the Commonwealth forgoes the corresponding tariff revenue. The delegate decides and importers must correctly classify the goods and meet compliance requirements (see THE TABLE and cited sections).