The Government has introduced a Temporary By-Law: Item 57 to Schedule 4 of the Customs Tariff Act 1995, providing a Free rate of customs duty for the period of 01 February 2020 to 31 July 2020 for hygiene or medical products imported to treat, diagnose or prevent the spread of the coronavirus that causes the disease COVID-19.
The Australian Border Force (ABF) has released notice ACN 2020-20: New Concessional Item 57 and By-law No. 2019608 to Schedule 4 of the Customs Tariff Act 1995. The Temporary By-Law covers Personal Protective Equipment (PPE) and Medical Products.
Item 57
 Goods, as prescribed by by-law, if: a) the goods are medical products or hygiene products; and b) the goods are capable of use in combating the novel coronavirus that causes the disease known as COVID-19; and c) the time for working out the rate of duty on the goods is in the period beginning on 1 February 2020 and ending at the end of 31 July 2020.  |
 Duty Rate: Free |
The items covered by the Temporary By-Law are listed in ACN 2020-20 and include any of the following equipment that, when worn, is capable of limiting the transmission of organisms to humans:
– face masks
– gloves
– clothes or gowns
– goggles, glasses, eye visors or face shields
– disinfectant preparations, excluding hand sanitisers
– soaps
– COVID-19 test kits, reagents and viral transport media.
The aim of by-law 2019608 is to remove the duty on medical products or hygiene product deemed to be required in the immediate response to the COVID-19 pandemic. Hand sanitiser of tariff classification 3808.94.00 is specifically excluded from by-law 2019608. There is currently significant manufacturing capacity in Australia for hand sanitiser.
Refunds will be available for shipments arrived after 01 February 2020.
For further information on this temporary bylaw, or any other matters concerning import and Customs clearance, contact us here at Colless Young. As licensed Customs Brokers and International Freight Forwarders, we offer you correct, professional advice on all import requirements and regulations. We handle freight and clearance at all major ports and airports around Australia.