This Order (effective 23 Feb 2007) declares sheets of styrene butadiene rubber (SBR), unvulcanised (tariff classification 4005.91.00), to be goods covered by Part III item 50 of Schedule 4 to the Customs Tariff Act 1995. It affects importers and downstream users by allowing a tariff concession under that Schedule item and so reduces customs duty payable on those imports (made by delegate under s269P, revocable under ss269SC/269SD). Claiming the concession requires correct tariff classification and supporting evidence.