The Order declares that cups with handles (with or without saucers) classified at tariff code 7013.49.00 are to be treated under item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 from 15 Oct 2009 until revoked. It is made by a delegate of the CEO under s269P and can be revoked under ss269SC/269SD.
Practically, importers using code 7013.49.00 receive the Schedule 4 item 50 customs treatment, which changes who pays duty and creates an incentive to classify imports accordingly; implementation depends on correct classification and Customs’ application (s269P; Schedule 4 item 50).