This Order declares that machines classed at tariff heading 8716.80.00 — described as transporters, excavators and/or shovel loaders — are to be treated under Part III, Schedule 4 item 50 of the Customs Tariff Act 1995, from 27 August 2009. The declaration is made under s.269P of the Customs Act 1901 and may be revoked under ss.269SC–269SD.
Practically, importers of these machines have their tariff treatment altered by this declaration; the instrument creates administrative discretion to revoke the concession and imposes compliance and classification tasks on importers and customs staff.