Fremantle Customs Brokers can offer Tariff consultancy and Valuation consultancy in relation to applying for Tariff Concession Orders and Duty Refunds.
Tariff Concession Order Applications
A Tariff Concession Order can be used by importers to save duty payable for goods where they can prove to the customs department that there is no manufacture in Australia who can produce substitutable goods and are prepared to take an order to produce them.
- Substitutable goods – means goods produced in Australia that are put, or are capable of being put, to a use that corresponds with a use (including a design use) to which the goods the subject of the application or of the TCO can be put.
- The ordinary course of business – substitutable goods in relation to goods the subject of a TCO application are taken to be produced in Australia in the ordinary course of business if: (a) they have been produced in Australia in the 2 years before the application was lodged; or (b) they have been produced, and are held in stock, in Australia; or (c) they are produced in Australia on an intermittent basis and have been so produced in the 5 years before the application was lodged; and a producer in Australia is prepared to accept an order to supply them.
- made-to-order capital equipment; are taken to be produced in Australia in the ordinary course of business if: (a) a producer in Australia:(i) has made goods requiring the same labor skills, technology and design expertise as the substitutable goods in the 2 years before the application was lodged; and (b) could produce the substitutable goods with existing facilities; and (c) the producer is prepared to accept an order to supply the substitutable goods.
We have successfully lodged Tariff Concession Order applications with customs for many customers. We have a firm understanding of the requirements, and will save you money by providing you with the correct information and our thoughts on your initial eligibility in meeting the core criteria. For more information on Tariff Concession Orders please phone Steve on 08 9430 5744
At Fremantle Custom Brokers we can also process duty refunds that you are entitled to. A refund application is lodged by amending the electronic import declaration under which your goods were cleared. If you imported goods and paid the duty on or after 12 October 2005, you may lodge a refund application within 4 years after the date the duty was paid. In circumstances where your goods have deteriorated, damaged, lost or stolen or goods that were not consigned, a refund application with 14 days after the goods were released from Customs or Quarantine. Customs aims to process refund applications within 30 calendar days upon receipt of all necessary information. For information click here to be taken to Customs fact sheet on refunds of import duty, or call us on 08 9430 5744