Show download pdf controls
  • Scope of the scheme

    Deferral of GST on imported goods will extend to all importations that are entered for home consumption. (Nature 10 and Nature 30 entries). Goods imported under the TRADEX scheme that are diverted into home consumption are excluded from the scheme. Low value imports cleared on informal clearance documents will also be excluded.

      Last modified: 01 Sep 2015QC 16450