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It's not exactly a new concept. Walking nachos, walking tacos, fritos pies, and the like have been around since, at least, when I was a kid but it's more of a do-it-yourself kind of thing. Taco Bell's version is basically nachos in a bag. It includes many of the ingredients you'd expect but also features new tortilla chips made specifically for the menu item.
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Other than the new chips, Taco Bell's Walking Tacos include seasoned beef, nacho cheese, shredded 3-cheese blend, sour cream, pico de gallo, and guacamole. Notably missing are beans. Basically, if you like Taco Bell's Nachos Bell Grande, this is a more portable, on-the-go version.
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Taco Bell's Walking Nachos are set to begin testing starting mid-August over in Charlotte, NC.