This Order applies a tariff concession (Schedule 4, Part III, item 50) to imports of kilns and steam conditioners used for thermal treatment of hulled oats (tariff classification 8419.89.90) with processing capacity of at least 5 tonnes per hour, effective 12 Oct 2007 until revoked. Made by a delegate under s.269P of the Customs Act 1901, the concession reduces import duty for qualifying equipment, shifting costs and incentives for importers while requiring proof of classification and capacity for compliance (see ss.269P, 269SC–269SD and Schedule 4 item 50).