Last week we reported on upcoming changes to Customs Tariff Classifications. The Australian Border Force (ABF) has also issued guidance on a number of other changes to the system.
They have issues Australian Customs Notice No. 2021/50 which provides information on Customs Tariff Changes that will commence on 01 January 2022. Below is a brief summary.
Tariff Concession Orders (TCOs)
The ABF has completed a review of TCOs affected by the implementation of the 2022 Harmonized System (HS2022). A concordance of TCOs outlining which will be revoked and which will be remade will be made available on the ABF’s 2022 Harmonized System Changes web page. For TCOs that will be remade, the concordance will set out the HS2022 classification for the new TCO. Two special Tariff Gazettes will be issued on 11 and 13 January 2022.
Tariff Advices (TAs)
In December 2021, the ABF will void TAs affected by the HS2022 changes. A list of the tariff classifications will be made available on the ABF’s 2022 Harmonized System Changes web page (see LINK above).
Importers who wish to seek a new TA to replace one that will be voided will need to submit a new TA application through the TAPIN system on or after 01 January 2022. TAPIN will reject TA applications submitted before 01 January 2022, which refer to HS2022 classifications.
Tariff Precedents
The ABF has reviewed existing Tariff Precedents affected by HS2022. After 01 January 2022, these precedents will be voided or altered as required. Further advice will be published at that time.
Customs Tariff By-laws
Customs Tariff By-law No. 1700051 will be revoked and replaced by Customs Tariff By-law No. 2100221. The tariff classifications referenced in the new by-law will be updated to reflect HS2022 classifications. The text of the new by-law can be accessed on the Federal Register of Legislative Instruments.
Import declarations – transitioning to HS2022
Importers should take care when quoting tariff classifications, TCOs or TAs that are affected by the HS2022 implementation. From 01 January 2022, the Integrated Cargo System (ICS) will not accept declarations quoting repealed tariff classifications, revoked TCOs or voided TAs. Once the TA voiding process commences in December 2021, importers should take care when quoting Tas on import declarations.
For cargo on the water, goods arriving at or before 23:59 on 31 December 2021 should be entered according to the 2017 Harmonized System, while goods arriving after that time should be entered according to the 2022 Harmonized System.
We recommend that for complete information, you should contact us here at Colless Young. As a licensed Customs Broker and International Freight Forwarder, we offer correct, professional advice on all Customs clearance, tariff and bylaw matters. Based in Brisbane, we provide a complete range of logistics services, both air and sea cargo, through all Australian ports and airports. We handle imports and exports, shipping, trucking, warehousing and fumigation.
