Free Trade Agreements

​​​​​​​​​​UNITED KINGDOM​​​​​​​​​​​​​​​​​​​​​

The Hon Dan Tehan MP, Minister for Trade, Tourism and Investment and the Rt Hon Anne-Marie Trevelyan MP, Secretary of State for International Trade virtually signed the Free Trade Agreement between Australia and the United Kingdom of Great Britain and Northern Ireland (A‑UKFTA) on 17 December 2021.

The implementing legislation received the Royal Assent on 23 November 2022 and entered into force on 31 May 2023.​

Read the A‑UKFTA at Australia-UK FTA official text.​​​​

Associated guides

The Australian Border Force guide Australia‑United Kingdom Free Trade Agreement (A‑UKFTA) Rules of Origin assists importers understand whether goods are eligible to claim preferential rates of customs duty under A‑UKFTA.

The Department of Foreign Affairs and Trade has published the Guide to using the A-UKFTA to export and import goods (2MB PDF)


Product specific rules of origin

Annex 4B (Product-Specific Rules) contains the product-specific rules of origin in HS 2017 nomenclature. These can be used to work out if goods produced using non‑originating materials are eligible for preferential rates of customs duty under A‑UKFTA.


Integrated Cargo System - claiming preferential rates of customs duty

To claim preferential rates of customs duty under A-UKFTA, the following codes must be used in the Integrated Cargo System.

Preference scheme type​​​
​​​​Type Description of preference scheme
UKTA Free Trade Agreement between Australia and the United Kingdom of Great Britain and Northern Ireland
Preference rule types​​​
​​​​Rule type Description of Origin Criteria
WO Wholly obtained goods
PE Product exclusively from origination materials
PSR Product specific rule of origin
Preference origin country
Code Origin Country
GB United Kingdom

​For more information, see Claiming preference in ICS.


Claiming preferential rates of customs duty under A-UKFTA

To claim preferential rates of customs duty under A‑UKFTA, the provisions in Division 1P of Part VIII of the Customs Act require the importer to have either a declaration of origin (DOO) or a copy of one completed by the exporter or producer or the importer's knowledge that a good is originating when their goods are entered for home consumption.

Declaration of Origin

The A-UKFTA declaration of origin needs to meet the requirements of Article 4.18 of the agreement. A declaration of origin must contain the data elements listed in Annex 4A (Data Requirements). An A-UKFTA declaration of origin remains valid for 12 months from when it is completed. It can be completed at any time.

There are no requirements for the A-UKFTA declaration of origin to follow a fixed format. Page 16 of the DFAT Guide to using the A‑UKFTA shows a sample declaration that may help importers in using A-UKFTA.

Importer’s Knowledge

An importer may make a claim for preferential rates of customs duty without a DOO, if they possess importer’s knowledge that the goods are originating.

Paragraph 4.19.3 of the Agreement sets out that where a claim for preferential rates of customs duty is on the basis of the importer's knowledge that the good is originating, the claim is made on the basis of either:

  • the importer having documentation that the good is originating, or
  • reasonable reliance on supporting documentation provided by the exporter or producer that the good is originating.

The type of information that can be used to obtain an Origin Advice Ruling is set out in Origin advice – information requirements. Importers should consider getting this type of information if seeking to rely on importer’s knowledge. The ABF is not prescriptive on how this is achieved.

The type of documents to retain should be considered on a case-by-case basis.


Claiming a refund under the A-UKFTA

To claim a refund under section 23 of the Customs (International Obligations) Regulation 2015 the importer must have either:

  • a valid declaration of origin for the goods
  • a copy of a valid declaration of origin for the goods
  • other documentation supporting that the goods are originating.

Section 23 of the Customs (International Obligations) Regulation 2015 sets out refund reasons for the A-UKFTA under item 19 and 20. The ICS refund reason code for both items is 23A19.

Item Class of Goods Circumstances
19 UK origination goods Duty has been paid on the goods.
20 Goods that would have been UK originating goods if, at the time the goods were imported, the importer held:
(a) a declaration of origin (within the meaning of subsection 153ZRB(1) of the Customs Act 1901), or a copy of one, for the goods; or
(b) other documentation to support that the goods are originating
Duty has been paid on the goods and, at the time of making the application for the refund, the importer holds:
(a) a declaration of origin (within the meaning of subsection 153ZRB(1) of the Customs Act 1901), or a copy of one, for the goods; or
(b) other documentation to support that the goods are originating.
 

Item 19 of Section 23 of the Customs (International Obligations) Regulation 2015

Where an importer pays customs duty on UK originating goods while holding a valid declaration of origin for the goods, a copy of one or other documentation supporting that the goods are originating, when the goods were entered for home consumption, the importer may claim a refund of the customs duty paid.

Item 19 applies to goods that are UK originating goods when entered for home consumption, and the importer did not claim preferential rates of customs duty when the goods were entered for home consumption. Item 19 requires the importer to hold a valid declaration of origin for the goods, or a copy of one, or other documentation supporting that the goods are originating, when the goods were entered for home consumption. All legislative requirements must be met to allow A-UKFTA preferential rates of customs duty to be claimed.

Item 19 can be used for refunds for up to four years from the date the duty for the goods was paid. There is no requirement that the declaration of origin be valid when a refund is sought.

Item 19 cannot be used where the importer was not in possession of a declaration of origin for the goods, or a copy of one, or other documentation supporting that the goods are originating, when the goods were entered for home consumption.

Item 20 of Section 23 of the Customs (International Obligations) Regulation 2015

Where an importer pays customs duty on UK originating goods and a valid declaration of origin for the goods, a copy of one or other documentation supporting that the goods are originating, was not available when the goods were entered for home consumption, the importer may claim a refund of the customs duty paid.

Item 20 applies to goods that would have been UK originating goods, if when the goods were entered for home consumption, the importer held a valid declaration of origin for the goods, a copy of one or other documentation supporting that the goods are originating. This item is used when the duty has been paid on the goods and the importer obtains a valid declaration of origin for the goods, a copy of one or other documentation supporting that the goods are originating after the goods were entered for home consumption.

While Item 20 can be used for refunds up to four years from when the duty for the goods was paid, where this is done on the basis of a declaration of origin, this item can only be used while the declaration of origin remains valid.

Under Chapter 4 of the Agreement, a declaration of origin shall remain valid for a period of up to one year after the date the declaration of origin was completed. Any refund is limited to this timeframe.

There is no time limit on when a declaration of origin can be completed.

Where an importer has paid duty on goods that were later understood to be UK originating goods, they may be able to apply for a refund of customs duty paid without the need for a declaration of origin, where they have other documentation supporting that the goods are originating. The importer may still be required to provide evidence on the origin of the goods to support a refund, such as commercial documentation, statements of manufacture or a valid declaration of origin if requested by the ABF.

These conditions are similar to the Australia Trusted Trader Origin Waiver Benefit. This applies to all importers. There will not be a separate Origin Waiver Benefit provided under A-UKFTA.


Applying for an origin advice ruling

The ABF will give written advice, upon request, for determining whether goods are eligible for claiming preferential rates of customs duty under A UKFTA. The Origin Advice Guide will help importers understand the requirements to get an origin advice. The Application for Origin Advice Ruling (Origin) - Form B659 is used to make an application for origin advice. 

 


Safeguard goods of Chapter 72 and 73

Section 16A of the Customs Tariff Act 1995 (Tariff Act) further provides that despite the preferential rates of customs duty specified in paragraph 16(1)(u) of the Tariff Act, the Minister by notice, may specify a period where the general rate of customs duty applies to safeguard goods where the United Kingdom maintains a global safeguard on Australian originating goods of Chapter 72 or 73 of the Harmonized System.

Safeguard goods for the purpose of Section 16A of the Tariff Act means UK originating goods that are classified to a heading or subheading in Schedule 3 that is specified in column 2 of any of items 150 to 238 in the table in Schedule 15.

Goods where preferential rates of custom duty have been suspended from 24 December 2024 are set out Customs Tariff (Suspension of Preferential Tariffs for Certain UK Originating Goods) Notice 2024.

Goods where preferential rates of custom duty have been suspended from 31 May 2023 through to 30 June 2024 are set out in the Customs Tariff (Suspension of Preferential Tariff for Certain UK Originating Goods) Notice 2023.

These are also set out in Schedule 15, ACN 2024/44 and ACN 2023/21.


Related Australian Customs Notices


Relevant legislation

The following Acts and Regulations relate to A-UKFTA: