This Order treats small refrigerators (capacity ≤175 litres and height ≤870 mm) as goods covered by item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 24 July 2007 until revoked. Mechanically, importers of those specific refrigerators may claim the Schedule 4 tariff concession (changing the duty outcome). The declaration was made by a CEO delegate under s269P and may be revoked under ss269SC/269SD; the fiscal effect is lower import duty for qualifying importers, who must ensure the goods match the stated description to claim it.