This Order declares that unicycles (tariff heading 8712.00.00) are covered by Part III, Schedule 4 item 50 of the Customs Tariff Act 1995, effective 4 September 2009. It was made under s.269P of the Customs Act 1901 and remains in force until revoked under ss.269SC or 269SD.
Practically, importers of unicycles can claim the Schedule 4 tariff treatment (a tariff concession). Importers stand to pay lower import duties for this narrow product group; the delegate (the CEO’s delegate) controls application and revocation, and importers must meet classification and administrative requirements to claim it.