This order treats imported LED Christmas light sets (Customs Tariff heading 9405.30.00) as falling under item 50 of Part III, Schedule 4 to the Customs Tariff Act 1995, effective 15 July 2010. Mechanically, it changes the tariff treatment that applies to those specific goods.
The declaration was made under s269P by a CEO delegate and remains until revoked under ss269SC or 269SD. Who pays: importers of the specified LED light sets. Who decides: the Commissioner/CEO or a delegate. Importers must record the concession and adjust sourcing, pricing and customs paperwork accordingly.