This Tariff Concession Order declares that carbon‑steel bogies incorporating brakes for railway wagons are classed under Item 50 of Part III, Schedule 4 to the Customs Tariff Act 1995 from 23 November 2011. Importers of those parts are affected because the declaration changes the tariff treatment applied at import.
The declaration is made under s.269P of the Customs Act 1901 by a delegate and continues until revoked under ss.269SC/269SD. It changes who pays import duty (importers), may affect sourcing and pricing decisions, and depends on departmental classification and revocation discretion.