DOCUMENTATION
The Australian Customs Service, on some occasions, do require importers or exporters to
submit commercial documentation. However, Interport Cargo Services and
the Australian Customs Service recommend that the owner of the goods keep all relevant
commercial documents while the goods are subject to Customs control and also to keep them
for 5 years after the goods are entered.
CUSTOMS DUTY AND SALES TAX
Customs duty and/or sales tax are levied on most goods entering Australia. The rate of
duty or tax depends on the type of goods and the country of origin. The rates of duty are
determined by the classification of the goods within the Australian Customs tariff.
Interport Cargo Services can assist you with information on all aspects
of tariff classification and rates of duty.
COMMERCE MARKING
Goods entering Australia must be marked with country of origin and the composition of the
goods. Trade descriptions must be in English, in prominent and legible characters and on a
principal label or brand attached to the goods in a manner as permanent as possible.
It is an offence to knowingly apply or carry false trade descriptions on goods. A
description that is likely to mislead on matters such as origin, contents, preparation,
manufacturer, copyright etc. is considered a false trade description.The Australian
Customs Service will increase their focus on articles bearing similar labels to the images
associated with the 2000 Olympics in Sydney. Any use of images including the Olympic rings
symbol, and Sydney 2000 image must be authorised.
DUMPING
Dumping occurs when an exporter sells goods in Australia at a lower price than the goods
are sold for on the domestic market of the country of export. This activity can damage
Australian industries producing the same type of goods. Australia, as a member of the
World Trade Organisation, can take remedial action against any company if the Australian
Customs Service and Anti-Dumping Authority determine that the dumping of goods has caused
injury or threatens injury to an Australian Industry.
TARIFF CONCESSION ORDERS (TCO)
The Tariff Concession System is the mechanism for granting concessional entry for imported
goods. A Tariff Concession order (TCO) will be granted if there is no Australian-made item
with a use which can be substituted for the imported item at the time the TCO application
is lodged.
Certain goods including foodstuffs, furniture and goods covered by industry plans are
excluded from admission under the Tariff Concession System.
Interport Cargo Services specialise in Tariff Concession Applications and
can give you more information on this area. One of our clients, a new company, saved
thousands of dollars on the importation of new machinery with a successful TCO.
POLICY BY- LAW APPLICATIONS (PBL)
Interport Cargo Services can save you a considerable amount of the cost
of importing goods with a successful Policy By-Law application. Our Customs Broker can
assist you in making an application for a by-law to remove the Customs duty rate.