Customs Guide to Importing and Exporting - Arts Queensland

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Also note that if a permit is required for export then an export entry MUST be lodged. Customs AHECC Classification System While duty is not generally payable on exports, goods must still be classified on an export entry using the Australian Harmonized Export Commodity Classification (AHECC). The AHECC is similar to the Tariff, however there are some significant differences that mean that an import classification for particular goods may not necessarily be the same as an export classification for the same goods. Where importers are seriously considering the exportation of specific goods, they can obtain an AHECC classification advice from Customs on forms available from the Customs Information Centre or the Customs internet site. Export statistics It is most important that accurate information be declared on both manifests and export entries. While all information supplied should be correct, Customs encourages industry to complete the following export entry fields with particular care: Owner’s ABN or name: ABN and CAC to be given if a company or business eg ABN=25489878979001 Consignee name: Person/company taking final delivery of the goods Country of destination: FINAL destination country Total FOB value: All costs to the vessel/aircraft excluding international freight and insurance AHECC code: 8-digit classification code, found within the AHECC, used to classify goods for export (Refer to the AHECC) Origin code: Australian State/Territory where goods are made or F (for foreign) (Refer to the AHECC) Net quantity: eg KG = kilograms; T = tonnes; NO = number etc (Refer to the AHECC) Permit number: Permit prefix and number where required Data relating to exports is passed to the Australian Bureau of Statistics (ABS) for use in the compilation of detailed export statistics. Export statistics provide government with essential information about Australia's international trading position. They provide a vital basis for international trade negotiations and the formulation and monitoring of Australian trade policy initiatives. For businesses engaged in exporting or importing, these statistics can provide valuable assistance in decision-making. This information is intended as a guide. If you need more information or you are not sure of the requirements that apply to you, email information@customs.gov.au. You can also contact a Customs Information Centre on 1300 363 263 from anywhere in Australia or +61 2 6275 6666 from outside Australia March 2002
Examination of export cargo and documents Goods intended for export and related documents may be examined by authorised officers at premises other than a place of export, only with the consent of the occupier of the premises and prior to the goods coming under Customs’ control. Cargo received for export is subject to Customs control and may be examined for various reasons including: • verification of the goods against entry details • inspection of trade descriptions • detection of prohibited exports • prevention of diversion of goods resulting in revenue loss to government through nonpayment of duties or GST Customs may also undertake other compliance activities on behalf of other permit issuing agencies. Our compliance activity is based on our regulatory philosophy, which is in response to identified client or cargo risk. Our primary goal is to improve compliance levels through cooperative arrangements with industry. Retention and production of documents and records The owner of the goods, or those who hold themselves to be the owner of the goods, must keep all relevant commercial documents for a period of five years. If the owner of the goods lodges export entries or submanifests to Customs, then the owner must retain records verifying the contents of those communications for one year. Customs may require the owner to produce commercial documents or records for inspection. GST and exported goods The introduction of the GST and the Australian Business Number (ABN) in July 2000 has created a further need to verify export information. As the supply of goods for export is generally GST-free, the Australian Taxation Office (ATO) requires exporters to keep appropriate records to verify that goods have been exported. Such records include air waybills, bills of lading and export entries, on which ABNs must be included. The ATO will use this information when carrying out verification checks of GST-free amounts disclosed at label G2 on a Business Activity Statement. For further information regarding GST, please contact the ATO Business Tax Reform Info line on 13 24 78, or connect to www.taxreform.ato.gov.au. This information is intended as a guide. If you need more information or you are not sure of the requirements that apply to you, email information@customs.gov.au. You can also contact a Customs Information Centre on 1300 363 263 from anywhere in Australia or +61 2 6275 6666 from outside Australia March 2002
Page 1 and 2: CUSTOMS-IN-CONFIDENCE Australian Cu
Page 3 and 4: Exporters..........................
Page 5 and 6: Note: Trade Modernisation legislati
Page 7 and 8: Contact details for CIC’s are lis
Page 9 and 10: • Name and address of the buyer o
Page 11 and 12: already held on these computers to
Page 13 and 14: Indirect taxes - GST, WET, LCT Impo
Page 15 and 16: Total Payable (customs duty + GST +
Page 17 and 18: • in certain circumstances, inclu
Page 19 and 20: For goods without a carnet, copies
Page 21: Goods subject to export controls An
Page 25 and 26: Subsidisation occurs where governme
Page 27 and 28: • examination • leverage exerci
Page 29 and 30: • refusal of permission for under
Page 31 and 32: another overseas supplier by the im
Page 33 and 34: ABN If an exporter has an ABN, it s
Page 35 and 36: Other Customs contacts For more spe
Page 37 and 38: Australian Federation Of Internatio

Customs Guide to Importing and Exporting - Arts Queensland

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