DIBP relies on self-assessment. In order to encourage compliance the Infringement Notice Scheme (INS) was introduced, which imposed financial penalties for errors, whether or not duty was shortpaid.
Customs brokers are not criminals
I take pride in being a licensed customs broker. I was dismayed first at the unsubstantiated comments by the then Minister Justin Claire and later Scott Morrison as to the alleged criminality of those in my chosen profession.
Why do importers still buy DDP?
As a Customs broker I am frequently told by new or prospective clients that they prefer to buy DDP (Delivered Duty Paid – why are you reading this definition?).
Export controls for dual dual goods and by sanctions
Australia’s export controls are contained in legislation that includes the Customs Act 1901, the Defence Trade Controls Act 2012 (DTCA), Weapons of Mass Destruction (Prevention of Proliferation) Act 1995 and Military End-Use provisions…
DIBP Position on Refunds
The CBFCA on 1 June 2016 issued a commentary as to DIBP position on refunds. As many would be aware, I had significant input to the submission to DIBP.
Amber Line
The old administrative penalty scheme allowed people to avoid an administrative penalty for a false or misleading statement resulting in an underpayment of duty by stating their uncertainty as to the correctness of certain information, and…
The Tariff Classification of Functional Units
The purpose of s.XVI N4 is to differentiate between machines which are fitted together (composite machines of s.XVI N3) and production / manufacturing lines in which machines work together to fulfil a common function or purpose (s.XVI N4).
The Impact of TCO revocation & Reissue
The objective of the Tariff Concession System was most recently stated in Vestas - Australian Wind Technology Pty Limited and Chief Executive Officer of Customs[2015] AATA 348 (21 May 2015) as “..
The Interpretation of TCOs
The Customs Act s.269 (3) (a) requires that a TCO application must contain “a full description of the goods to which the application relates”.
The "Trusted Trader" scheme for importers may not be all it claims
This is a brief word of caution to importers to carefully consider the current claims by various parties that Trusted Trader (TT) will provide the importer with substantial benefits.