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
Bunkers remaining on a fully-imported ship that has completed its international voyage are subject to the following GST, customs and excise duty implications:
- bunker fuel on board on 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 requirements.
Different rules apply to transactions involving a resident agent.