This Order declares that specific heavy roll-on/roll-off cassette trailers (tariff classification 8716.39.00, load capacity at least 85 tonnes) are goods to which an item in Part III of Schedule 4 to the Customs Tariff Act 1995 applies. It takes effect from 16 June 2008 and remains in force until revoked under the Customs Act. Importers of these trailers, and Customs/tax administrators, are affected because the Order changes how those goods are treated under the tariff schedule and so can alter import costs.