This Tariff Concession Order (TCO 1047579) declares a specific FILO pastry production line — described by its components — to be subject to item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 22 October 2010. Mechanically, that classification grants the importer a tariff concession (reduced or nil customs duty) on the named equipment until the order is revoked under the Act.
The decision was made by a delegate of the Chief Executive Officer under s269P of the Customs Act 1901. The primary effect is to lower the import cost for buyers of this listed machinery, changing importer behaviour by making this equipment cheaper to bring into Australia.