This Order applies item 50 of Part III, Schedule 4 of the Customs Tariff Act 1995 to marine air heaters (tariff heading 8516.29.00) rated 0.9–2 kW, effective 16 January 2006 until revoked. Mechanically, it changes the tariff treatment of those imported heaters—reducing or removing import duty where item 50 grants a concession—so importers pay less if the goods meet the description. The decision was made by a Customs delegate under s.269P of the Customs Act 1901; compliance depends on correct classification and declared heat output.