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Australia: New Information on the Temporary Import of Goods on Smallcraft

By Lynda Lim — last modified Dec 29, 2018 06:31 AM

Published: 2018-12-27 11:10:00
Countries: Australia

Posted 28th December 2018

This latest information has been received from

Drew Sarhen
Cargo Control NT
Northern Command | Border Patrol and Coordination Command
Australian Border Force 
ntclientservices@abf.gov.au

If the spare parts are less than $1,000 AUD the goods can be imported and can be cleared on a Self Assessed Clearance (SAC) with no duty/ GST payable. If the spare parts are over $1,000 AUD they can be imported via a few methods (imported and duty/ GST paid, under carnet/ under security) with Security being the recommended method in this instance

Section 162 of the Customs Act allows for the temporary importation of certain classes of goods including:

  • the property of a tourist or temporary resident
  • specialised equipment or tools to be used in exploration, production, manufacture, repair or modifications that are covered by an intergovernmental agreement (convention)
  • goods imported for use at a public exhibition or entertainment
  • testing or evaluation equipment (goods that will be used to test and evaluate the operation of other goods)
  • goods that require testing and/or evaluation within Australia.

Temporary importation conditions

Importers bringing goods to Australia as a temporary importation must:

  • export the goods within the time limit approved (initially 12 months)
  • not sell, loan, mortgage, hire, give away, dispose of or alter in anyway without permission from us.
  • If you do not meet the above conditions, you must pay an amount equal to the duty and taxes that would have been payable if the goods had not been treated as temporary imports.

Securities

Securities can be used for the temporary importation of goods. A risk based revenue threshold applies to the security or undertaking that might be required.

For more information, see Australian Customs Cargo Advice 2012/01 (671KB PDF) - https://www.abf.gov.au/help-and-support-subsite/CargoAdvices/2012-01.pdf

To temporarily import goods using a security, you will also need to lodge an import declaration. Copies of normal commercial import documents such as invoices, packing lists, bills of lading or air waybills, biosecurity certificates and other documents that verify eligibility should be lodged with the application. Any permits that would normally be required for these goods must also be obtained.

If your goods qualify and if an acceptable security or undertaking has been given to us, we will grant permission for the goods to be delivered.

You must also contact us before arranging export of the goods to verify export and acquit the security.

To discuss eligibility for entry under security you can contact the National Temporary Imports and Securities (NTIS) at NTIS@abf.gov.au

Temporary Import Security Applications (Form 46 or B46AA)

You can lodge a temporary import security application (Form 46 or B46AA) by any of the following ways:

  • By email to ntis@customs.gov.au (preferred method)
  • By facsimile to 07 3835 3494, or
  • By post to

Australian Border Force
GPO Box 1464
BRISBANE QLD 4001

If a security or undertaking is required, there are different application forms to be completed depending on the relevant legislation.

For eligible goods temporarily imported under Section 162 of the Customs Act 1901:

For eligible goods temporarily imported under Section 162A of the Customs Act 1901:

There is also provision for the temporary import of goods under security so they can be brought into Australia for repair or alteration and then exported.

Lynda Lim
Lynda Lim says:
Dec 28, 2018 07:12 AM

The following information is the latest received from Australian Border Force in relation to the Temporary Import of Goods on Smallcraft:

If the spare parts are less than $1,000 AUD the goods can be imported and can be cleared on a Self Assessed Clearance (SAC) with no duty/ GST payable. If the spare parts are over $1,000 AUD they can be imported via a few methods (imported and duty/ GST paid, under carnet/ under security) with Security being the recommended method in this instance

Section 162 of the Customs Act allows for the temporary importation of certain classes of goods including:
· the property of a tourist or temporary resident
· specialised equipment or tools to be used in exploration, production, manufacture, repair or modifications that are covered by an intergovernmental agreement (convention)
· goods imported for use at a public exhibition or entertainment
· testing or evaluation equipment (goods that will be used to test and evaluate the operation of other goods)
· goods that require testing and/or evaluation within Australia.

Temporary importation conditions
Importers bringing goods to Australia as a temporary importation must:
· export the goods within the time limit approved (initially 12 months)
· not sell, loan, mortgage, hire, give away, dispose of or alter in anyway without permission from us.
· If you do not meet the above conditions, you must pay an amount equal to the duty and taxes that would have been payable if the goods had not been treated as temporary imports.

Securities
Securities can be used for the temporary importation of goods. A risk based revenue threshold applies to the security or undertaking that might be required. For more information, see Australian Customs Cargo Advice 2012/01 (671KB PDF) - https://www.abf.gov.au/help-and-support-subsite/CargoAdvices/2012-01.pdf

To temporarily import goods using a security, you will also need to lodge an import declaration. Copies of normal commercial import documents such as invoices, packing lists, bills of lading or air waybills, biosecurity certificates and other documents that verify eligibility should be lodged with the application. Any permits that would normally be required for these goods must also be obtained.

If your goods qualify and if an acceptable security or undertaking has been given to us, we will grant permission for the goods to be delivered.
You must also contact us before arranging export of the goods to verify export and acquit the security.

To discuss eligibility for entry under security you can contact the National Temporary Imports and Securities (NTIS) at NTIS@abf.gov.au


Temporary Import Security Applications (Form 46 or B46AA)
You can lodge a temporary import security application (Form 46 or B46AA) by any of the following ways:
· By email to ntis@customs.gov.au (preferred method)
· By facsimile to 07 3835 3494, or
· By post to;
· Australian Border Force
GPO Box 1464
BRISBANE QLD 4001


If a security or undertaking is required, there are different application forms to be completed depending on the relevant legislation.
For eligible goods temporarily imported under Section 162 of the Customs Act 1901:
Form 46 - Application for Permission to Take Delivery of Goods Upon Giving a Security or an Undertaking for the Payment of Duty, Goods and Services Tax (GST) and Luxury Car Tax (LCT) – Section 162 (307KB PDF)

(https://www.abf.gov.au/form-listing/forms/46.pdf)

and

Form 1483 - Undertaking to Department of Immigration and Border Protection - Section 162 Goods (59KB PDF) (if applicable)
For eligible goods temporarily imported under Section 162A of the Customs Act 1901:

(https://www.abf.gov.au/form-listing/forms/1483.pdf)

There is also provision for the temporary import of goods under security so they can be brought into Australia for repair or alteration and then exported.

Form B46AA - Application for Permission to Take Delivery of Goods Upon Giving a Security or an Undertaking for the Payment of Duty, Goods and Services Tax (GST) and Luxury Car Tax (LCT) – Section 162A (326KB PDF)

(https://www.abf.gov.au/form-listing/forms/b46aa.pdf)

and

Form 1484 Undertaking to Department of Immigration and Border Protection - Section 162A Goods (59KB PDF) (if applicable).

(https://www.abf.gov.au/form-listing/forms/1484.pdf)