This Tariff Concession Order (TCO 0603134) declares single‑seater all‑terrain vehicles (customs heading 8703.21.20) to be goods covered by Schedule 4, Part III item 50 of the Customs Tariff Act 1995, effective 27 January 2006. Mechanically, it changes the tariff treatment applied to those imported vehicles. It affects importers (who pay any adjusted duty and must classify goods), customs officers (who administer the concession), and relies on the delegate power under s.269P and revocation procedures in ss.269SC–269SD of the Customs Act 1901.