This scheme aims to provide an up-front exemption from customs duty and GST for eligible imported goods that are to be subsequently exported.
The scheme offers an alternative to the duty drawback arrangements under the Customs Act 19013. It is intended to provide benefits for the same kinds of goods that are covered by the drawback arrangements.
The kinds of imported goods covered by Tradex include those that are:
- Exported without mixing with other goods (e.g. exported in the same condition as imported, or exported having undergone processing or treatment that does not involve any mixing with other goods).
- Mixed with other goods and subjected to a process or treatment, after importation, and then exported.
- Incorporated in other goods after importation and then exported.
- Otherwise mixed with other goods (e.g. simple assembly with other components or the incorporation of other goods in the imported goods) and then exported.
Export may be carried out by the importer or a third party, but must occur within 12 months of the time of import.
Eligible applicants include:
- Incorporated company
- Incorporated association
- Other kind of body corporate
Eligible applicants must:
- Intend to import nominated goods that are to be subsequently exported.
- Meet the requirements of the Tradex Regulations in relation to the nominated goods.
- Demonstrate that the nominated goods will be exported within one year after entry into home consumption, unless an extension of time is approved.
- Have adequate record-keeping and accounting systems in place in respect of the nominated goods to track them until they are exported (these records must be retained in accordance with the Act).
Unincorporated entities are not eligible to apply.
Please refer to the Guidelines for complete information on eligibility requirements.
Eligible (nominated) goods are the imported goods specified in the application for a Tradex order and can be any goods, with the following exceptions:
- Goods intended for sale in an establishment that offers goods for sale free of duties of Customs and other taxes.
- Goods which, if they were produced in Australia, would be subject to duties of excise or to another tax that is declared by the regulations to be a tax to which the legislation applies.
There is no limit to the number of nominated goods listed in the Tradex order.
- Research & Development
- Business Support
|Guide to Completing the Application for a Tradex Order Form||2017-12-08||Download|
|Application Form - Reconsideration of Certain Decisions||2017-12-08||Download|
|Application Form - Variation of a Tradex Order to Include or Exclude Particular Goods||2017-12-08||Download|
|Duty and Liability Payment Form||2017-12-08||Download|
|Customer Information Guide||2018-11-28||Download|
|Application Form - Tradex Order||2018-11-28||Download|
Use these documents as a guide only - always get the latest direct from the Administrator