This Order declares that reverse‑cycle air‑conditioners with not less than two wheels (tariff classification 8415.81.00) are goods to which Item 50 of Part III, Schedule 4 of the Customs Tariff Act 1995 applies, effective 23 February 2006 (made under s.269P). It was signed by a delegate of the Chief Executive Officer. The practical effect is to change the tariff treatment of those imported goods per Schedule 4 Item 50; importers rely on this declaration for customs classification and any change requires revocation under ss.269SC–269SD.