I contacted Customs for clarification no this issue and here is the reply:
Thank you for contacting the Australian Customs and Border Protection Service.
The Australia United States Free Trade Agreement (AUSFTA) allows many (but not all) goods to be imported free of duty. The conditions are that the goods must be made in the USA in the sense that they were manufactured, harvested, born, fished or mined in USA. It is not sufficient that they were exported from USA. For example audio equipment made in Taiwan and exported from USA would not qualify. Free Trade Agreements are only applied if you state the relevant origin on your import declaration. The Free Trade Agreement only relates to free rates of duty, it does not exempt you from paying Goods and Services Tax (GST). If you claim AUSFTA by stating that the goods were made in USA you may be required to provide proof.
Once you have located your 8 digit Tariff number in schedule 3 of the Working Tariff current you than refer to schedule 5 - US originating goods.This schedule is a list of tariff classifications under which US-originating goods are NOT entitled to a free rate of duty and the duty rates which apply.
http://www.customs.gov.au/tariff/tar....asp#Schedule5
There are basically two methods of importing the goods. I have provided the two scenarios to assist you with your enquiry.
Some goods may be either prohibited (unable to be imported under any circumstance) or restricted (written permission, a permit may be required) to import. It is advisable that you refer to the attached link
www.customs.gov.au/site/page4369,asp to confirm if your goods are referred to.
Scenario 1. Goods that have a declared value or purchase price of LESS THAN $1000 AU
- Goods do not attract any Customs duty or GST.
However, the clearance procedure does differ depending on how you are bringing the goods into Australia.
- If goods arrive by the Post, the goods will be screened by Australia Post and if they do not have border restrictions then the goods will be processed without delay.
- If goods arrive by freight i.e DHL or FedEx, the process is a little different. Whilst the goods still attract no duty or charges, they require formal clearance by Customs and will be screened by Department of Agriculture (formally known as Quarantine). The clearance is called a Self Assessed Clearance or SAC for short. It is an electronic lodgement, which may be done by the freight company shipping your goods, an independent Customs Broker or a SAC reporter whom you can find in the local Yellow Pages or Internet. The SAC reporter will have their own administration fee but ACBPS does not charge for a SAC.
It would be recommended that you use the services of either a Licensed Customs Broker or Self Assessed Clearance Agent. If you choose/wish to clear your goods yourself you must purchase a digital certificate from Verisign and install on your computer, many people have issues with this and we can only support Windows based software.
Scenario 2. Goods with a declared value or purchase price MORE THAN $1000 AU
- The relevant duty rate is determined by the Tariff classification of your items. (Please refer to Tariff Classification
http://www.customs.gov.au/tariff/default.asp)
- Duty is payable on the Customs value of your goods, generally what you paid for them converted into Australian dollars on the date of export. It does not include transport and insurance from the place of export.
- Duty rates for most textile articles are 10%, for other goods either 5% or free.
- GST is 10% and applies to most goods
- GST is calculated on the sum of the Customs value, any duty payable, transport and insurance
cost from the place of Export to Australia.
- If goods arrive through Post, they will be held on our behalf and a letter will be sent to the consignee. Relevant paperwork (Import Declaration (N10) Post) will need to be completed and returned to Customs for processing prior to goods being released.
-Please see
http://www.customs.gov.au/site/page5653.asp on the forms that need to be completed.
- If they arrive via the Freight system there are 3 options to have them cleared Customs:
1. Arrange for the Freight Company shipping your goods to clear them for you.
2. You can arrange for an independent Customs Broker to clear the goods for you (charges applies).
3. You may clear the goods yourself by manually lodging paperwork at the local Customs House. (please see the Customs link below for your nearest Customs house)
http://customs.gov.au/site/page5439.asp
You will need the following documents for this:
- Completed Import Declaration form (B650)
- Completed 'Registering as a client' form (B319)
- 100 points of ID including Passport
- Shipping documents from freight company (arrival notice and mawb or bill of lading)
- Purchase documents/invoice.
- Freight invoice
Forms can be downloaded on the following Customs link below.
http://customs.gov.au/site/page4288.asp
100 points of ID (web link regarding Evidence of Identity)
http://www.customs.gov.au/webdata/re...entaryDecs.pdf
Regards,
Customs Officer | Customs Information & Support Centre
Trade Branch | Trade & Customs Division
Australian Customs and Border Protection Service
P: 1300 363 263 | F: 02 8339 6713 |
E:
information@customs.gov.au
W:
www.customs.gov.au
This information is provided as a guide only and should be clarified either by lodging a formal advice request with the appropriate section of Customs or employing the services of a customs broker if appropriate.
