Customs Regulation 2015

PART 12 - THE DUTIES  

Division 1A - Goods imported by certain trusted traders  

SECTION 94A   PAYMENT OF IMPORT DUTY ON GOODS IMPORTED BY CERTAIN TRUSTED TRADERS  

94A(1)    
For the purposes of item 2 of the table in subsection 132AA(1) of the Act, goods are prescribed if:

(a)    

at the time an entity enters the goods for home consumption, all the following apply:

(i) the goods had not been entered for warehousing at any time before that time;

(ia) the goods are not excise-equivalent goods;

(ii) a trusted trader agreement is in force, and not suspended, between the Comptroller-General of Customs and the entity;

(iii) the trusted trader agreement provides that the payment of import duty on the goods may be deferred by the entity;

(iv) the entity is approved under Division 33 of the A New Tax System (Goods and Services Tax) Regulations 2019 to make deferred payments of assessed GST on the goods; and

(v) (Repealed by FRLI No F2021L00832)

(b)    

the goods are goods in relation to which import duty is payable.

94A(2)    
(Repealed by FRLI No F2021L00832)

94A(3)    

For the purposes of item 2 of the table in subsection 132AA(1) of the Act, import duty on the goods must be paid on or before the 21st day after the end of the month in which the goods were entered for home consumption.