facilitation and concession schemes - importing

Customs administers a number of schemes and local manufacturers. The schemes include allowing the importation of goods at free or concessional rates and the deferment of duty payment.

The following programs are administered:

Tariff Concession System
Customs Warehouses - Deferment of Duty
Manufacturing in Bond
 

Tariff Concession System

The System is a mechanism for granting a Tariff Concession Order to allow concessional entry of imported goods where no substitutable goods are produced in Australia.

Tariff Concession System Factsheet (38KB)

Customs Warehouses - Deferment of Duty

Provides industry with a duty deferral facility whereby owners of imported goods on which duty has not been paid may store those goods "underbond" in licensed warehouses until such time as they are ready to pay the duty and enter the goods into home consumption in Australia. Goods so stored may be exported or moved, with permission, to another licensed warehouse without incurring duty liability.

Customs Warehouses - Deferment of Duty Factsheet (27KB)

Manufacturing in Bond

Manufacturing in Bond (MiB) is a provision which allows the manufacturing of goods in a warehouse licensed by Customs, using imported components on which duty has not been paid. Applicants for MiB must first obtain approval from the Department of Industry, Science and Resources (DISR), by demonstrating a clear intention to generate exports. Applicants will then need to satisfy Customs requirements for a warehouse licence to manufacture in bond.

A firm with MiB approval will be able to import dutiable goods into a licensed warehouse free of duty and Goods and Services Tax (GST). If these goods are subsequently re-exported, either in their original or manufactured form, no duty or GST liability is incurred. Imports brought into the warehouse and subsequently 'entered for home consumption' (sold in the domestic market), incur a duty and GST liability at the time they leave the warehouse.

Enhanced Project By-law Scheme

The Enhanced Project By-Law Scheme provides tariff duty concessions on eligible capital goods of significant sized projects in the mining, resource processing, food processing, food packaging, manufacturing, agriculture and gas supply industry sectors. www.ausindustry.gov.au

Certain Inputs to Manufacture

The Certain Inputs to Manufacture (CIM) Program provides import duty concessions on certain imported raw materials, intermediate goods as well as prescribed metal materials and goods. www.ausindustry.gov.au

Tradex

The Tradex Scheme provides relief to persons or organisations via an up-front exemption from Customs duty and GST on imported goods intended for re-export or to be used as inputs to exports. The Scheme removes the need to 'drawback' these charges after export. www.ausindustry.gov.au