ADDITIONAL DUTY COUNTRIES
Under Notice of Intention to Propose Customs Tariff Alterations (No. 7) 2022 and
Notice of Intention to Propose Customs Tariff Alterations (No. 4) 2022, Australia requires that an additional 35 per cent customs duty be levied on goods that are the produce or manufacture of the following countries:
This extends earlier Notice of Intention to Propose Customs Tariff Alterations (No. 7) 2022 and Notice of Intention to Propose Customs Tariff Alterations (No. 4) 2022 until 24 October 2025.
In accordance with proposed sections 18A of the
Customs Tariff Act 1995, goods are the produce or manufacture of Russia or Belarus if:
- the goods are unmanufactured raw products of Russia or Belarus within the meaning of the Customs Act 1901; or
- the last process in the manufacture of the goods was performed in Russia or Belarus.
Goods will continue to be the produce or manufacture of Russia or Belarus if the goods are exported to another country and undergo the following, or similar, processes:
- operations to preserve goods in good condition for the purposes of transport or storage
- changing of packaging or the breaking up or assembly of packages
- disassembly of goods
- placing goods in bottles, cases or boxes, fixing on cars or other simple packaging operations
- affixing of marks, labels or other similar distinguishing signs on goods or their packaging
- simple processes of sifting, screening, sorting or classifying or other similar simple processes.
The above list is not an exhaustive list of the processes that will be disregarded for the purposes of determining if goods are the produce or manufacture of Russia or Belarus.
The additional duty applies to goods entered for home consumption between 25 April 2022 and 24 October 2025 that left for direct shipment to Australia on or after 25 April 2022. It does not apply to goods that left for direct shipment to Australia from a place of manufacture, or a warehouse, in the country from which the goods are exported prior to 25 April 2022.
Goods that are the produce or manufacture of Russia or Belarus are not eligible for a concessional rate of customs duty, nor are they eligible for the GST exemptions provided for by most Schedule 4 concessional items. The only Schedule 4 concessional items that can be claimed for goods that are the produce or manufacture of Russia or Belarus are:
- Items 9, 10 and 14 – goods for international organisations, foreign governments and goods for use in the Eastern Greater Sunrise Offshore area
- Item 15 – goods of passengers, members of crews of ships or aircraft, and goods of the forces of certain countries
-
Items 16, 17, 18, 19 and 20 – goods exported for repair, exported and re-imported in an unaltered condition, and replaced goods
- Item 25 –goods that are trophies, decorations, medallions, certificates or prizes
Tariff Concession Orders (TCOs) are unable to be claimed for use with these goods.
The additional customs duty will not apply to goods that are originating under a Free Trade Agreement between Australia and another country.
The new duty rates will be payable in addition to any Interim Dumping Duty or Interim Countervailing Duty that applies to goods that are the produce of manufacture of Russia or Belarus.
The requirements associated with the Additional Duty Countries (ADC) are set out in Australian Customs Notice 2023/42, Australian Customs Notice 2022/21 and Australian Customs Notice 2022/45.
