EES Shipping have received The Customs and AusCheck Legislation Amendment (Organised Crime and Other Measures) Act 2013.
We would like to remind all Importers of the following details in order to comply with Customs and Border Protection:
As an importer or exporter, you are legally responsible for the accuracy of information supplied to Customs and Border Protection, even if you use a broker, freight forwarder or service provider to prepare your documents. For your own protection, ensure you examine and retain all documents supplied to Customs and Border Protection, check them for accuracy, and advise your broker or freight forwarder of any errors.
Failure to retain adequate records
- All relevant commercial documents must be retained for five years from the date of entry.
Imports incorrectly entered
- All imported goods must be entered in accordance with the approved form, classified correctly and any surplus goods reported. Items not ordered, samples and promotional merchandise must also be entered.
- If merchandise is received but not included in the Customs entry, an amending entry should be made immediately. Voluntary payments of additional duty will not be penalised. In a self-assessment environment, importers could be subject to penalties if errors are detected during an audit.
- If duty has been paid on merchandise which is not received, you may be eligible to apply for a refund of duty.
- Customs and Border Protection provides a tariff advice service for importers who are in doubt as to the correct classification or concession. Applications accompanied by supporting evidence should be lodged with Customs and Border Protection. You may apply for a tariff concession on imported goods that do not compete in the market place with goods of Australian manufacture.
Customs value does not include all associated costs
- All costs associated with the goods are legally required to be considered when determining the Customs value. These may include costs relating to advertising, assists, commissions, credits, escalation charges, indirect payments, rebates, research and development or royalties.
- Customs and Border Protection provides a valuation advice service for importers. Applications accompanied by supporting evidence should be lodged with Customs and Border Protection.
Origin incorrectly identified
- Confirmation of country of origin is required in order to claim preferential rates of duty.
Failure to disclose related transactions
- The value of goods can be influenced by related party transactions. An adjustment for the value may be needed.
Incomplete information passed to broker or consultant
- Errors may occur if all relevant information is not passed on to the person selected to assist in clearing your goods.
Incorrect GST exemption
- Ensure the correct GST exemption has been claimed or that the correct amount of GST has been paid.
Incorrectly quoting Wine Equalisation Tax (WET) or Luxury Car Tax (LCT)
- Importers may quote for WET and LCT if they have an ABN and they have valid quoting grounds.
Misuse of an ABN
- If an importer has an ABN it should be linked to a current Customs owner code and used on all import entries for that entity.
Trade mark infringements
- Trade mark laws provide for the registration of trade marks and the proprietors and users of those trade marks.
If you have any issues regarding the above, please kindly contact us today.