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Where applicable, rates of duty for aanz originating goods are set out in schedule 8 of the customs tariff act 1995 (the tariff act). Customs duty, and taxes and other charges, including an import processing charge. Customs duty is still payable before the goods are released from customs control.

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If you are an australian manufacturer, you may be eligible for a number of concession schemes. The calculation of customs value, the method of duty rate selection and the calculation of duty are outlined below. You must pay the applicable customs duty and taxes on any imported tobacco at the time of importation, in order to receive your goods.

Find out if you may be able to claim a refund of customs duties paid on imported goods.

Importers are qualified to apply to the ato for admission to the scheme if they satisfy certain eligibility criteria. The value of the goods and how they arrive in australia will determine how we clear them for delivery to you and what duty, taxes and charges may apply. If you choose not to pay the duty and taxes within 30 days of the. Goods and services tax (gst) is payable on taxable importations.

Full details about the refund of customs duty and indirect taxes collected through the ics on a fid, sac or return is contained in the customs act and associated regulations. Goods (excluding tobacco, tobacco products and. Certain code lists and reference files are also referred to in the process and these. The duty drawback scheme enables exporters to obtain a refund of customs duty paid on imported goods where those goods will be treated, processed, or incorporated in other goods for export;