This Order applies the tariff treatment in Part III, Schedule 4 (item 50) of the Customs Tariff Act 1995 to specified excavator and/or bulldozer track assemblies (tariff heading 8431.49.90), effective 12 August 2009 until revoked under the Customs Act 1901 (s 269P; ss 269SC–269SD).
It affects importers and customs officers: importers of the listed assemblies (must consist of links, pins and bushes and have operational weight ≤99 t) may qualify for the Schedule 4 treatment; customs delegates decide eligibility and importers carry the compliance and evidentiary burden.