Aust Winner 澳洲长风论坛

[xiaoping]

AUSTRALIAN CUSTOMS SERVICE
FACTSHEET
Tariff Concession System
Customs manages a range of programs to
support local industry. One of those, the
Tariff Concession System, may affect you
if you are an Australian importer or local
manufacturer.
How does the Tariff Concession System
work?
Under this System, a Tariff Concession
Order (TCO) will be granted on imported
goods if substitutable goods were not
produced in Australia at the time the TCO
application was lodged. Substitutable
goods are Australian made goods which
have a use corresponding to a use of the
imported goods.
A TCO can be granted to allow:
• the duty-free entry of goods that are
identified as consumption goods under
criteria used for balance of payments
statistics; or
• a three per cent duty on other eligible
goods.
It is important to note that in determining
whether substitutable goods are available,
the assessment does not consider whether
the Australian goods compete with the
imported goods in any market.
Certain classes of goods such as
foodstuffs, clothing and passenger motor
vehicles are on the Excluded Goods
Schedule and are not eligible for a TCO.
How do I apply for a TCO?
If you are applying for a TCO for
imported goods, you must lodge an
application on the approved form, and
complete all information required on the
form. This is important as failure to meet
all the requirements outlined in the form
may result in delays or even rejection of
the application. The form is available
from Customs offices.
How quickly will my application for a
TCO be processed?
Customs must screen the application to
ensure that it is valid and, if acceptable,
arrange within 28 days of receipt for
details to be publicly notified in the
Commonwealth of Australia Tariff
Concessions Gazette.
Customs is then required to make
decisions on each application within 150
days from the date of gazettal. Because of
this strict time frame, it is important that
you provide all information on time as
late replies cannot be considered in the
final decision.
When will my TCO come into effect?
When a TCO is granted, it comes into
effect on the date the application was first
received by Customs. This means that all
goods covered by the TCO and entered
for home consumption on or after that
date will be eligible for the concession.
All goods covered by the TCO
November 2000
description, not only the applicant's
goods, are eligible.
Who can object to an application?
All applications for TCOs are published in
the Tariff Concessions Gazette. If you are
a local manufacturer, you may object to
the granting of a TCO within 50 days of
the date of the Gazette that published
details of the TCO.
Objections must be lodged on an
approved form which is available from
Customs offices. The form has detailed
instructions to help you complete it.
November 2000
Revocation of TCOs
If you are a local manufacturer and you
believe your goods can be substituted for
those covered by a TCO, you may ask that
the TCO be revoked. You must make
your request on the approved form and
complete all information required. The
form is available from Customs offices.
Important publications
If you are an importer or a manufacturer,
the following publications are available to
help you better understand the System:
• Tariff Concessions Gazette
• Customs Act 1901 and Customs
Regulations
• Schedule of Concessional Instruments
• Volume 13 of the Customs Manual
How do I get hold of the publications?
The Tariff Concessions Gazette is available
on subscription by contacting AusInfo,
Mail Order Sales, GPO Box 84, Canberra
ACT 2601 or telephone 132 447.
The Customs Act 1901 and the Customs
Regulations can be purchased at
Government Infoshops in capital cities.
The Schedule of Concessional Instruments
and Volume 13 of the Customs Manual
are available on subscription by
contacting the Officer-in-Charge,
Publications, Australian Customs Service,
Customs House, Canberra ACT 2601.
Alternatively, you may ask to look at a
copy of the above publications at any
Customs office.
What if I need to ask more questions?
If you need more information, contact
Customs in your capital city or write to
the National Manager, Tariff Branch,
Australian Customs Service, 5
Constitution Avenue, Canberra, ACT
2601.
For information on any Customs
matters, contact a
Customs Information Centre
on 1300 363 263