Loading

Australian Trusted Trader

Australian Trusted Trader (ATT) is a partnership with Australian businesses to streamline legitimate trade. Become an accredited Trusted Trader and save your business time and money.

​​Duty Deferral Plus

The Duty Deferral Plus benefit allows Trusted Traders who defer Goods and Services Tax (GST) to defer the payment of duty and other taxes and charges to a consolidated monthly payment. The consolidated payment is to be paid on the 21st day of the month following the month in which the goods are imported. For example, duty on all applicable goods imported in March will need to be debited from your account on 21 April or the next bank working day.

The charges Trusted Traders can defer under Duty Deferral Plus are:

  • Customs Duty

  • Anti-Dumping and Countervailing Duty

  • Wine Equalisation Tax (WET)

  • Luxury Car Tax (LCT)

  • Import Processing Charge (IPC)

  • The Wood Levy

  • Department of Agriculture, Water and the Environment processing charges for full import declarations (air/sea).

This benefit is available to Trusted Trader importers who defer payment of GST via the Australian Taxation Office's Deferred Goods and Services Tax Scheme. Some charges will continue to be paid at the time of import, including any fee-for-service charges that may be applied to an importation. Duty Deferral Plus is not available on Excise Equivalent Goods or for excise equivalent customs duties.