Facilitation and concession schemes
The Australian Border Force administers a number of schemes for local manufacturers that includes allowing the importation of goods at free or concessional rates and the deferment of duty payment.
Tariff Concession System
The Tariff Concession System supports Australia’s domestic manufacturing industry. The System is a mechanism for granting Tariff Concession Orders (TCOs) to allow concessional entry of imported goods where there are no known Australian manufacturers of the same goods.
For more information on the Tariff Concession System and how to apply for a TCO, see
Tariff Concession Order.
Customs Warehouses - Deferment of Duty
Customs Warehouses provide industry with a duty deferral facility whereby owners of imported goods on which duty has not been paid may store those goods underbond in licensed warehouses until such time as they are ready to pay the duty and enter the goods into home consumption in Australia. Goods so stored may be exported or moved, with permission, to another licensed warehouse without incurring duty liability.
For more information, see
Customs Warehouses - Deferment of Duty Factsheet.
Certain Inputs to Manufacture
The Certain Inputs to Manufacture (CIM) Program provides import duty concessions on certain imported raw materials, intermediate goods, as well as prescribed metal materials and goods. An importer may be eligible for an import concession if the imported goods have a performance advantage in producing the specific end product over a local input produced in Australia.
This Program is administered by the Department of Industry, Science and Resources. For more information, see CIM Program.
Tradex
The Tradex Scheme provides an up-front exemption from customs duty and goods and services tax on imported goods intended for re-export or to be used as inputs to exported goods. The Scheme removes the need to claim for drawback duty after export, providing cash flow advantages for businesses.
The Tradex Scheme is administered by the Department of Industry, Science and Resources. For more information, see
Tradex Scheme.
Cheese and Curd Quota
The Cheese and Curd Quota Scheme allows qualifying importers to import certain types of cheese and curd products at a concessional rate subject to their annual quota allocations. The Australian Border Force administers the scheme on behalf of the Department of Agriculture, Fisheries and Forestry.
For Cheese and Curd Quota Scheme Allocations, see the Australian Customs Notices webpage.
