Australia offers a variety of concessions that enable traders to import goods duty free.  CGT Law assists clients with both increasing utilisation of tariff concessions and with compliance issues associated with misuse of concessions.

Free trade agreements - More than two thirds of Australia’s trade in goods is potentially covered by free trade agreements (FTAs).  CGT Law has provided training and advice to customs brokers and importers/exporters on all of Australia’s FTAs.  Trade facilitation services include:

• Modelling the benefits of FTAs

• Explaining rules of origin and documentation requirements under each FTA

• Origin advice - obtaining rulings as to whether goods qualify for preferential treatment under an FTA

• FTA compliance

• Issues associated with indirect consignment of goods

• Incomplete certificates of origin

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Tariff concession orders – TCOs present a great opportunity to reduce duty where there is not an Australian manufacturer producing a substitutable good.  However, due to the Australian Border Force (ABF) adopting a narrow approach to interpreting the terms of TCOs, compliance can be a key concern.  Our lawyers have assisted with:

• Seeking ABF internal review or Tribunal review of a decision to not allow the use of a TCO

• Advise on the tariff classification of goods (which impacts which TCOs are available)

• Seeking revocation of existing TCO

• Reviewing past use of TCOs and managing any non-compliance, including making voluntary disclosure

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By-Laws – Various concessions are provided under by-laws contained in the Customs Tariff Act.  Usually by-laws provide for duty free entry of goods.  However, the requirements of by-laws can be very complicated and will be interpreted strictly by the ABF.  CGT’s lawyers have advised clients on by-laws relating to low value goods, temporary imports, goods exported for repair, split consignment goods and goods used to combat COVID-19.