AUSTRALIAN CUSTOMS TARIFF

Although rates of duty are set, there are often methods of combining shipments in order to effect the lowest rate or conversely splitting the shipments to have the same outcome.

As an example Australia currently has a maximum rate of duty is 5% for general items excluding textiles, clothing, footwear and motor vehicles and/or their components. As part of the Governments policy not to disadvantage importers of goods which are not manufactured in Australia they have introduced a tariff concession system which can reduce the duty to either 3% or duty free.

In order to gain these benefits applications often must be made prior to the ordering stage depending on the commodity and value. In order to assist you we include a brief overview.

The Australian Customs tariff is based on the Harmonized Commodity Description and Coding System Explanatory Notes (HSEN) in which the tariff items are internationally accepted for the first six digits. This coding is used in most countries around the world, the difference being its interpretation.

Added to HSEN code Australia have added 3 digits to further identify the goods and their particular statistical keys and rates, for example

8446 WEAVING MACHINES (LOOMS): 8446.10.00 16 No For weaving fabrics of a width not exceeding 30 cm Free 8446.2 For weaving fabrics of a width exceeding 30 cm, shuttle type: 8446.21.00 17 No Power looms Free 8446.29.00 18 No Other Free 8446.30.00 19 No For weaving fabrics of a width exceeding 30 cm, shuttleless type Free

Documents required for Importation to Australia Download PDF Example Commercial Invoice (In English) - Packing list (if available) - Packing declaration packer_supplier.pdf (17k) packer_supplier.word (21k) Fumigation Certificates for goods made from timber or where timber has been used for the packaging or containerization of goods. Not all fumigators are acceptable to the Australian regulatory authority and therefore confirmation of their acceptability is suggested. treatment_provider.pdf (19k) treatment_provider.word(23k)

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