This Order declares that large thermal‑oil heaters (Tariff classification 8419.50.90) with nominal heating capacity of at least 5,000 kW are to be treated under Part III, item 50 of Schedule 4 to the Customs Tariff Act 1995. It takes effect from 28 April 2008 and remains until revoked under ss.269SC or 269SD of the Customs Act 1901. Mechanically, it changes the tariff treatment applied at import for those heaters, affecting importers and suppliers by altering their customs treatment and compliance obligations (see s.269P).