AAT finds DDP purchaser of goods liable for duty

AAT (Administrative Appeals Tribunal) finds DDP (delivery duty paid) purchaser of goods liable for duty.

In a decision handed down on 28 May 2015, the AAT ( Administrative Appeals Tribunal ) has found that the “purchaser” of goods on a DDP basis ( Delivered Duty Paid where the purchaser leaves all arrangements regarding shipping and importation issues , including the payment of any Customs duties and GST , to the overseas supplier) was liable for underpaid duty.

For more technical information on this issue please read here.