This Order declares that rolls of sanding paper (Tariff classification 6805.20.00) are goods to which Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995 applies from 8 October 2010. It changes the tariff treatment at the border for those imported goods, affecting importers, customs administration and businesses that buy or sell the product. The decision was made by a delegate of the Chief Executive Officer under section 269P of the Customs Act 1901 and may be revoked under sections 269SC or 269SD.