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Tradex

 
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加入时间: 2006/02/16
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来自: australia
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文章时间: 2006-7-09 周日, 下午6:10    标题: Tradex 引用回复

Tradex
The Tradex Scheme provides relief to persons or organisations via an up-front exemption from Customs duty and GST on imported goods intended for re-export or to be used as inputs to exports. The Scheme removes the need to 'drawback' these charges after export.

TRADEX SCHEME ACT 1999
- SECT 5
Core criteria for applying for or holding a tradex order




(1)
The core criteria for the making by a person of an application for, or an application for a variation of, a tradex order are:

(a)
that the person intends to import nominated goods that are to be subsequently exported; and

(b)
that, in relation to nominated goods, either:

(i)
the requirements of the Drawback Regulations will be complied with; or
(ii)
the goods are included in an exempt class of goods; and
(c)
that the nominated goods will be exported within one year after their entry for home consumption; and

(d)
that adequate record-keeping and accounting systems are in place in respect of nominated goods until they are exported.

(2)
The core criteria for the holding by a person of a tradex order are:

(a)
that the holder:

(i)
intends to import nominated goods that are to be subsequently exported; or
(ii)
has imported, and intends to continue to import, nominated goods that have been, or are to be, subsequently exported; and
(b)
that the requirements of the Drawback Regulations have been complied with in respect of such of the nominated goods as have been exported and were not included in an exempt class of goods; and

(c)
that every exportation of nominated goods occurred within one year after their entry for home consumption; and

(d)
that adequate record-keeping and accounting systems are in place in respect of nominated goods until they are exported.

Note: The Secretary has power to extend periods referred to in paragraphs (1)(c) and (2)(c) (see section 43).


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