This Tariff Concession Order makes a specific tariff concession available for certain pneumatic winches (direct drive, disc brake, overrun clutch, capacity up to 5,000 kg), effective 20 May 2010 and continuing until revoked. Mechanically, it attaches an item from Part III of Schedule 4 of the Customs Tariff Act 1995 to those described goods, altering their tariff treatment on import.
Importers of these winches are affected because they can claim the Schedule 4 concession if the goods precisely match the description. The declaration was made by a delegate of the Chief Executive Officer under the Customs Act; importers must correctly classify and document the goods to rely on the order.