WHEN IS AN EX-WAREHOUSE DECLARATION USED?
An ex-warehouse declaration enters goods for home consumption that were previously entered into a Customs warehouse under a
Nature 20 declaration.
The ex-warehouse declaration includes information that relates to the goods being entered for home consumption:
* importer/broker details
* value of the goods
* tariff classification of the goods, including tariff classification, instrument, dumping and valuation details
* additional tax associated with the goods
* community protection information associated with the goods
* lodgement declarations.
All duty and taxes must be paid on ex-warehouse goods entered for home consumption on a Nature 30 import declaration
before the goods are cleared by Customs, unless the importer is approved for deferral of GST.
For an overview of all types of Import Declarations.