This Tariff Concession Order (TCO 0714123) applies item 50 of Part III of Schedule 4 of the Customs Tariff Act 1995 to imports classified at tariff heading 3917.40.00 (lead‑free PVC pipe fittings), effective 31 August 2007. The delegate of the CEO of Customs declared the concessional treatment; the order remains until revoked under sections 269SC or 269SD or until any specified expiry date. Importers are the primary actors affected because the order changes the customs tariff treatment applied at import entry, which can alter costs and sourcing decisions.