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Cost of importing goods

 

​​​​​Dumping and countervailing duties

The Australian Government charges dumping and countervailing duties (additional duties for dumped or subsidised goods) for certain imported goods. These duties are in addition to customs duty and indirect taxes. In some cases duty payable may be more than the value of the goods.

Dumping and countervailing duties still apply to goods imported from countries with which Australia has free trade agreements.

Anti-dumping and countervailing measures are imposed where Australian manufacturers are being materially injured by dumped or subsidised imports.

Dumping is when goods exported to Australia are at a lower price than charged in the manufacturing country.

Subsidisation is a financial benefit an exporter receives from a government. A subsidy may allow the exporter to sell goods to Australia at a lower price.

The Anti-Dumping Commission administers Australia's anti-dumping system.

Goods subject to dumping and countervailing duties 

When importing goods into Australia, you must:​

  1. Self-assess the goods for duty and tax liabilities
  2. Determine if they are subject to anti-dumping measures, then:
    1. ​lodge an import declaration, and
    2. pay the effective rate of duty (if a specific rate applies to your exporter) or the rate for the exporting country as outlined on the Anti-Dumping Commission's Dumping Commodity Register (DCR)

The DCR provides information that you need to lodge an import declaration if goods are subject to anti-dumping measures.

If goods leave the export country for Australia before publication of a duty notice but enter Australia after publication, the duty rate is the rate that applied on the date of export. You must provide evidence of that date.

The Anti-Dumping Commission may provide bona fide importers with confidential information relevant to a nominated exporter/supplier. For this information, contact the Commission on 13 28 46 or at clientsupport@adcommission.gov.au

Goods subject to securities

During dumping and countervailing investigations you may have to pay securities for imported goods.

For ongoing investigations check the DCR to assess whether goods are subject to dumping and/or countervailing securities and the applicable duty rate.

If goods are subject to a dumping or countervailing security, you must:

  • obtain a Security ID, by contacting ntis@abf.gov.au
  • quote your Security ID when lodging an import declaration

Following completion of an investigation, the security may be converted to interim dumping and/or countervailing duty.

The Australian Border Force (ABF) will contact each affected importer/broker with relevant cancellation and/or conversion instructions for each consignment subject to securities.

Claiming an exemption from dumping and countervailing duties

You may claim an exemption from dumping and/or countervailing duty if imported goods are:

  • not the goods subject to measures (DTX = GOODS)
  • from an exempt exporter (DTX = SUPPLIER)
  • not from a country subject to measures (DTX = COUNTRY)

To claim an exemption listed in the DCR, you or your broker must quote the applicable exemption type (DTX) when lodging an import declaration through the Integrated Cargo System.

Requesting a change to the amount of dumping and countervailing duties

The amount of duty can change through reviews and inquiries by the Anti-Dumping Commission.  Australian industry members, importers and exporters can apply for a review or exemption of dumping or countervailing duties.

The Anti-Dumping Commission's current cases is listed on the Electronic Public Register.

You may also apply to the Anti-Dumping Commission for a final duty assessment within a specific timeframe. Dumping and countervailing duties are initially imposed as interim duties.

You can apply for a final duty assessment if you consider that you overpaid duty on imports into Australia and wish to obtain a refund of the amount overpaid. The final duty payable may differ from the interim duty payable where an exporter's dumping or subsidy margin has changed since interim duty rates were last established.

Compliance

You are responsible for ensuring your goods are compliant with customs reporting requirements.

Making false or misleading statements to the ABF is an offence.

If fraudulent activity is detected, the ABF will take compliance action.  See Trade and Goods Compliance webpage.

The Anti-Dumping Commission and the ABF monitor the use of duty exemptions. Report any suspicious activities or suspected non-compliance via Border Watch.

Further information getting help with international trade remedies

Small or medium enterprises can seek help from the International Trade Remedies Advisory Service. This service operates independently from the Anti-Dumping Commission.