Published by Thomson Reuters’ Practical Law, this Practice Note authored by Andrew Hudson, Partner in our Customs & Trade practice, provides a general overview of key substantive issues to consider when importing goods into Australia, including requirements enforced by the Australian Border Force (ABF) under the Customs Act 1901 (Cth) and related legislation and by the Department of Agriculture, Fisheries, and Forestry (DAFF) under the Biosecurity Act 2015 (Cth) and related legislation.
This Note covers, among other topics, requirements regarding the tariff classification, valuation (appraisement), and country of origin marking of imported merchandise, rules of origin, duty minimisation and deferral mechanisms to consider, record keeping obligations, penalties for noncompliance, and the framework for challenging decisions of the ABF, DAFF, and other agencies operating at the Australian border.
You can read the full version of this Note by clicking here, alternatively you can visit the Practical Law website.
Reproduced from Practical Law with the permission of the publishers. For further information, visit www.practicallaw.com or call +44 (0)20 7542 6664.
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