Customs Duty Concessions

How to apply for a Duty ConcessionDuty Rate Concessions

The tariff duty concession system removes the duty payable for certain goods that an importer would otherwise pay under the customs import tariff.

 This concession system enables the duty-free entry of  imported goods which are not locally manufactured or produced within Australia.

The Import duty would be reduced (usually from 5% to 0%) should the duty concession be granted.

 A successful application for a tariff concession will make the imported products more competitive in the import market, & they support, Customs Policy that no duty should be imposed on goods where there is no Australian industry to protect.

Concessions are made on application by importers however before making your application you will need to undertake thorough research into whether local manufacturers of ‘substitutable goods’ exist.

Substitutable goods are defined in the Customs Act 1901 as ‘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 Tariff Concession will only be approved by Australia Customs once the importer proves that goods are not produced in Australia in the ordinary course of business. 

How to apply

In order to claim a TCO in accordance with the Australian law, your imported goods must:

  • firstly, be classifiable to the tariff classification to which the concession applies AND
  • precisely meet the description given to the tariff concession order

There are currently 15,000 existing Tariff Concessions

If you import goods, and claim a revenue concession through a TCO, you need to be aware that penalties may apply if your goods do not precisely match the TCO wording description and/or its tariff classification.

It is important to provide all information and relevant attachments required on the form. If you fail to meet all the requirements outlined in the form your application may be delayed or rejected.

Click here to down load the application form