The power to make Tariff Concession Orders (TCOs) is contained in Part XVA of the Customs Act 1901. The “core criteria” that must be met for a TCO application to succeed are the subject of s 269C.
EU Implementation of ICS2
A new advance cargo information system called the Import Control System 2 (ICS2), has been implemented by the EU to provide risk analyses on goods before they enter or transit the customs territory of the European Union (including Norway…
Customs Audits
The Customs Act provides the ABF with the authority to conduct audits of activities relating to import declarations including tariff classification, use of tariff concession orders, valuation, usage of permits and taxes payable on imports.
New 2021 Tariff Notes will change the way we classify some goods.
The Customs Tariff Amendment (Incorporation of Proposals and Other Measures) Act 2021 amends the Customs Tariff Act 1995 to, among other things.
Cutting red tape for excisable goods and EEGs
On 22 Dec 2020 , Assistant Minister to the Prime Minister and Cabinet, Ben Morton announced new priority tasks for the Deregulation Taskforce, one of which was a review of Australia’s excise and excise-equivalent goods (EEGs) customs duty…
Temporary Imports
Importers may bring goods into Australia for a period generally not exceeding twelve months without the payment of duties and taxes, either by lodging a security or undertaking with ABF at the time of import under s162, or by using a…
A guide to importing Undenatured Ethyl Alcohol of an ABV of 80% or greater for use in manufacturing hand sanitiser in Australia during COVID
Imported undenatured ethyl alcohol that is imported with an alcohol by volume (ABV) content of 80% or greater, and that is for use in manufacturing hand sanitiser in Australia, is subject to customs duty, when imported , of 5% plus $86.90…
Why do companies insist on buying 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?).
TCO Revocations
According to the decision in in Vestas - Australian Wind Technology Pty Limited and Chief Executive Officer of Customs [2015] AATA 348 (21 May 2015), the objective of the Tariff Concession System “...is to ensure that industry is not taxed…
National Australian Shipping and Maritime Industry Awards
I am very pleased and honoured to announce that Susan Danks Tariff Consulting received a highly commended award in the industry awards night held at Darling Harbour on 16 November, 2016.