Mechanically, the Order makes a narrowly described non‑woven fabric (PTFE membrane with polyurethane; aramid or aramid/melamine composition; 180–275 g/m2; closed‑cell silicone spacers on one side) classified at tariff 5603.14.00 eligible for the tariff concession in Part III, Schedule 4, Item 50 of the Customs Tariff Act 1995, effective 23 September 2010.
This changes customs treatment for importers and users of that fabric: importers may pay duties under Item 50 if their imports meet the technical criteria; the CEO (delegate) applies and may revoke the concession under the Customs Act (ss.269P, 269SC/269SD).