This Order declares a specific class of battery-powered, 12‑volt electric winches (meeting five narrow technical limits) are goods to which Schedule 4 item 50 of the Customs Tariff Act 1995 applies, effective 12 October 2005. It is made under s.269P of the Customs Act 1901 and may be revoked under ss.269SC or 269SD.
Who pays: importers — the tariff treatment under item 50 determines duties. Who decides/compliance: a CEO delegate issued the Order; importers must meet the listed specifications and use classification 8425.31.00 to claim the concession.