This Order declares that certain indoor split‑system air‑conditioner indoor units (reverse‑cycle, inverter or variable‑refrigerant‑flow) with rated cooling capacity of at least 2.2 kW and heating capacity of at least 2.5 kW are goods to which item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies. It takes effect from 22 December 2008 and continues until revoked under sections 269SC or 269SD of the Customs Act 1901; the declaration was made under s269P by a delegate of the Chief Executive Officer (Damien Beaumont). Importers of these units are affected because the Order changes how those goods are treated under the customs tariff.