|Inbound moves and Place of Consignment
The place of consignment for non-postal articles is now as follows:
• where goods are supplied under CIF, DDU and DDP terms of trade - the place in Australia to which the goods are to be delivered under the contract for the supply of the goods; and
• where goods are supplied under FOB terms of trade - the place in Australia to which the goods are to be delivered under the contract for the supply of the transport service.
Outbound moves and Place of Export
The place of export for non-postal articles is now the last place from which goods are collected prior to containerisation.
Domestic leg of an international move
The supply by an Australian transport company to a foreign transport company for the Australian leg of an inbound move will be GST-free.
The supply by an Australian transport company to its Australian customer for the domestic and international legs of a transport supply will be GST-free if it supplied under a single contract.
Loading, handling and Customs clearance services
The following supplies are GST-free:
• the loading and handling of goods during the course of the GST-free international transport of goods; and
• the supply of a service (including customs clearance services) during the course of GST-free international transport of goods;
where such services are supplied to a non-resident or supplied by the entity responsible for the transportation of goods to or from Australia.
GST Value of Taxable Importations (VOTI)
The VOTI will now include the value of GST-free international transport and the loading, handling and other services (including customs clearance) associated with such transport.
The attached fact sheet has been published by the Australian Taxation Office. There are aspects of the fact sheet that industry believes require further work and this will be pursued as soon as possible. The Australian Customs and Border Protection Service is also expected to publish an ACN in relation to the
SunShine Customs Broker pty ltd
Tel: 612 9553 4683
Fax: 612 8088 1030
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