This Order names carbon‑dioxide refrigerant heat pumps (Customs classification 8418.61.00) with capacity not greater than 4.5 kW as goods to which Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies. It takes effect from 11 May 2010 and continues until revoked. Mechanically, it alters the tariff treatment that importers of these specific heat pumps face; the Chief Executive Officer’s delegate may revoke the Order under sections 269SC or 269SD, so duty liability depends on Schedule 4 Item 50 and any later revocation.