TCO 0932607 designates a specific class of gas‑fired oil heaters (pelletiser units meeting a minimum oil temperature and six listed components, classified at 8419.89.90) as goods to which Part III, Schedule 4 item 50 of the Customs Tariff Act 1995 applies. It takes effect 2 Sep 2009 and changes the tariff treatment of qualifying imports, so importers are directly affected.
The declaration is made under s269P of the Customs Act 1901 by a delegate of the CEO; the concession continues until revoked under ss269SC–269SD or a date, if any, in the Table.