This Order applies item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995 to goods classed at tariff heading 9404.30.00 (sleeping bags), effective 25 June 2008. The declaration was made by a delegate of the CEO under s269P of the Customs Act 1901 and remains until revoked under ss269SC or 269SD or a date in the table.
Mechanically, importers of sleeping bags may claim the Schedule 4 concession (changing the tariff treatment and reducing the tariff payable); the Commonwealth forgoes the corresponding tariff revenue; claimants must correctly classify goods and meet any conditions attached to Schedule 4 item 50.