Bunker fuel and commercial shipping

Fully imported ship

A non-resident ship is fully imported when it terminates or indefinitely suspends an international voyage with the intention of remaining and working within Australian waters.

Duty payable for a fully imported ship

Having ceased its international purpose, bunkers on a fully imported ship are subject to the following GST, customs and excise duty implications:

• bunker fuel on board upon importation of the ship is liable for customs duty and GST
• bunkers subsequently acquired for domestic use are subject to payment of excise duty and GST
• fuel tax credits and input tax credits may be claimed on duty-paid bunkers in accordance with rules on agency and other eligibility arrangements.

Different rules apply to the availability of fuel tax credits and GST input tax credits on transactions conducted between a resident agent and either the resident or non-resident shipping operator. See Agency rules for non-resident shipping operators.

Sections within Voyage types and duty requirements

• Overseas ship
• Overseas ships on international voyages
• Overseas ships and domestic cargo
• Duty payable on bunkers during international voyages
• Domestic legs of an international voyage
• Short-term voyage disconnection
• Long-term voyage disconnection
• Fully imported ship