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What Customs Duties and Goods & Services Taxes are payable on imported cargo?

Most imported goods are subject to Australian Customs duties & a 10% good & service tax. There are many different and sometimes complex duty rates applicable to cargo. For this reason we recommend you speak to one of our Mac Customs consultants in person or contact a qualified licensed customs broker.

Should I use a Customs Broker?

We recommend the use of a qualified Customs clearance broker as they are familiar with the sometimes complex duty rates and or restrictions applicable to imported cargo.

Our Mac Customs brokers evaluate over 13,000 tariffs and 4,000 concessions to provide a professional customs clearance service that reduces your Duty & GST payable to the full extent of the law.

Are Mac Customs licenced Customs Brokers?

Mac Customs is currently licensed by the Australian Customs Service as an Australian
Customs Broker.

Duty Tariff Concession System for Importers

Customs manages a range of programs to support local industry. One of those, the Tariff Concession System, may affect you if you are an Australian importer or local manufacturer.

How does the Tariff Concession System work?

Under this System, a Tariff Concession Order (TCO) will be granted on imported goods if substitutable goods were not produced in Australia at the time the TCO application was lodged. Substitutable goods are Australian made goods which have a use corresponding to a use of the imported goods.

Tariff Concessions can be granted to allow:

The duty-free entry of goods that are identified as consumption goods under criteria used for balance of payments statistics;

It is important to note that in determining whether substitutable goods are available, the assessment does not consider whether the Australian goods compete with the imported goods in any market. Certain classes of goods such as foodstuffs, clothing and passenger motor vehicles are on the Excluded Goods Schedule and are not eligible for a TCO.

How do I apply for a TCO?

If you are applying for a TCO for imported goods, you must lodge an application on the approved form, and complete all information required on the form. This is important as failure to meet all the requirements outlined in the form may result in delays or even rejection of the application. The form is available from Customs offices.

How quickly will my application for a TCO be processed?

Customs must screen the application to ensure that it is valid and, if acceptable, arrange within 28 days of receipt for details to be publicly notified in the Commonwealth of Australia Tariff Concessions Gazette.

Customs is then required to make decisions on each application within 150 days from the date of gazettal. Because of this strict time frame, it is important that you provide all information on time as late replies cannot be considered in the final decision.

When will my TCO come into effect?

When a TCO is granted, it comes into effect on the date the application was first received by Customs. This means that all goods covered by the TCO and entered for home consumption on or after that date will be eligible for the concession.

All goods covered by the TCO description, not only the applicant's goods, are eligible.

Who can object to an application?

All applications for TCOs are published in the Tariff Concessions Gazette. If you are a local manufacturer, you may object to the granting of a TCO within 50 days of the date of the Gazette that published details of the TCO. Objections must be lodged on an approved form which is available from Customs offices. The form has detailed instructions to help you complete it.

Customs: FAQ
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