This order declares that rolls or roll shells for paper and paperboard‑making machines with polyurethane covers (tariff code 8420.91.00) are eligible for the tariff concession in Part III of Schedule 4 to the Customs Tariff Act 1995. It takes effect from 27 May 2008 and continues until revoked (s269P; ss269SC/269SD).
Mechanically, importers of these specific goods can rely on the Schedule 4 concession (item 19), lowering their import duty and compliance cost; the delegate (under s269P) made the determination and retains administrative discretion to revoke it (ss269SC/269SD).