Refund of customs import duty

Today we’re discussing the refund of customs import duty – or duty refunds as they are commonly referred to.

Under certain circumstances you might be entitled to a refund of some, or all, of the Customs duty that you have paid on imported goods.

The National Refunds Centre is responsible for the management of refunds of Customs import duty and indirect taxes collected through the Integrated Cargo System (ICS) on a full import declaration (FID), self-assessed clearance (SAC), or periodic return (return).  The refund of customs import duty is just another service that our Customs Brokers can assist you with.

You are eligible to lodge a refund application if you:

  • are the owner of the goods (or an authorised agent acting on behalf of the owner)
  • paid the customs duty and assessed indirect tax at the time of entry into home consumption.

(Under A New Tax System (Goods and Services Tax) Act 1999, you are not entitled to a refund of Goods and Services Tax (GST) if you intend to or have already claimed GST as a credit on your Business Activity Statement (BAS).)

Some of the most common circumstances for lodging an application for a duty refund are as follow:

  • Obtaining a free trade agreement after the goods have been cleared through Customs
  • A Tariff Concession Order (TCO) was applied to the goods after the initial duty had been paid.

Do you have a question regarding duty refunds?  Contact Phil Gray, EES Customs Manager here.