The Australian Border Force (ABF) has issued two Australian Customs Notices for the import of goods under military force agreements. Notice 2023/36 covers the general exemption from Import Charges under Forces Agreements, while Notice 2023/37 covers a specific reciprocal agreement with Japanese Forces for a range of goods imported by both members of the military and civilians.
Notice 2023/36 is titled: Exemption from Import Processing Charges (IPC) for Goods Imported under Status of Forces Agreements. This Notice advises importers of exemptions from the Import Processing Charge (IPC) for goods imported under a Status of Forces Agreement (SOFA).
Goods imported under a SOFA are exempt from the payment of duties and taxes – Schedule 4 of the Customs Tariff Act gives them a duty rate of ‘Free’. They are also non-taxable importations, i.e. GST-exempt.
The exemption does not include fees and charges applied by the Department of Agriculture, Fisheries and Forestry (DAFF) for its activities, including inspection and certification of goods, quarantine, and biosecurity.
The IPC exemption only apples to goods imported specifically under a SOFA. Consignments containing a mixture of SOFA and non-SOFA goods, not covered exclusively by SOFA by-laws, are not exempt from the IPC.
Specific Rules for Japan.
The ABF has also issued Notice No. 2023/37, titled: Agreement between Australia and Japan concerning the Facilitation of Reciprocal Access and Cooperation between the Australian Defence Force and the Self-Defense Forces of Japan. (They have opted for the American spelling, rather than Defence).
This agreement takes effect on 13 August 2023. It allows certain goods to be eligible for a ‘Free’ rate of customs duty and a GST exemption at the time of entry into home consumption.
Materials, supplies, and equipment for the exclusive and official use of the Japan Visiting Force or its civilian component, and fuel, oil and lubricants exclusively for official use in Official Vehicles and vessels and aircraft can be imported under item with a ‘Free’ rate of customs duty and a GST exemption.
The personal effects, motor vehicles, furniture and household goods, other than cigarettes, cigars, tobacco, and alcoholic beverages can be imported duty-free and GST-exempt under new Customs by-law no. 2300138. Under this item and by-law, only one motor vehicle can be imported for each member of the Japan Visiting Force or its civilian component.
Read our related article: Imports for International Organisations.
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