This Order applies a tariff concession (an item in Part III of Schedule 4 to the Customs Tariff Act 1995) to a narrow class of imported goods: vertical plate heat exchangers that (a) have total plate surface area >150 m², (b) use press‑formed heat transfer plates and (c) have peripheral gaskets. It takes effect from 5 September 2005 and continues until revoked under ss 269SC or 269SD. Importers and Customs officials are affected because the Order changes the tariff treatment (and therefore duty payable) for goods meeting those technical conditions.