The Australian Border Force (ABF) has proposed Customs Tariff Alterations to provide a ‘Free’ rate of customs duty for prescribed goods of certain international organisations. On 31 March 2023, Notice of Intention to Propose Customs Tariff Alterations (No. 1) 2023 was registered on the Federal Register of Legislation (FRL). The ABF has since issued Australian Customs Notice No. 2023/14: “Tariff Concessional Item 9 – Goods of International Organisations.”
The Notice amends Item 9 of Schedule 4 to the Customs Tariff Act 1995, which provides a ‘Free’ rate of customs duty for prescribed goods of certain international organisations. The amendments will restore the scope of the concession.
Tariff Concessional Item 9 of Schedule 4
The description of this item will be amended to insert new paragraph (c). The revised description as follows:
ITEM 9
Goods, as prescribed by by-law, that are:
(a) for the official use of an international organisation established by
agreement between the Government of Australia and the government
of another country or other countries; or
(b) for the official or personal use of an official of such an international
organisation; or
(c) covered by the Agreement between the Government of Australia and
the European Space Agency for a Co-operative Space Vehicle
Tracking Program, done at Capetown on 05 October 2011
RATE OF DUTY: FREE
The revised description applies retrospectively to prescribed goods imported from 01 December 2022.
Customs (International Obligations) By-laws 2023
Customs By-law No. 2300108 (the by-law) prescribes goods for new paragraph (c) of revised item 9 and will apply retrospectively to goods imported from 01 December 2022. The by-law will be included in the Customs (International Obligations) By-laws 2023 instrument and is available on FRL. Any future by-laws made to give effect to an international agreement will be added to this instrument and a compilation made available on FRL.
Other customs by-laws that prescribe goods for item 9
Customs by-law no. 2300104 which prescribes goods for paragraphs (a) and (b) of item 9 is available in Customs By-laws 2023 on FRL
Changes to the Online Tariff to reflect the new By-law, will be available on 01 April 2023.
To read the full document, with relevant tariff items and bylaws, in PDF format, follow this LINK.
Also see our related article on Customs Bylaws sunsetting on 01 April.
As licensed Customs Brokers and International Freight Forwarders, Colless Young provides you with a complete range of logistics services, both airfreight and sea cargo, through all Australian ports and airports. We offer you professional advice on all matters related to international shipping and clearance through Customs – including consultation on Tariffs and Bylaws. We handle imports, exports, trucking, warehousing and quarantine treatments.
