GST and Tradex Scheme Guidelines
This document provides information about GST and imports of goods under Tradex.
Tradex Scheme Guidelines
The key objective of the Tradex Scheme is to provide exporters with an up-front exemption from Customs duties and other taxes (apart from excise taxes but including the Goods and Services Tax) on eligible imported goods. This largely removes the need to drawback these charges after export.
It is a requirement that you must intend subsequently to export the goods or incorporate them in other goods for export.
A guide to completing the Application for a Tradex Order Form is available for downloading.
Please note that the guidelines provide general guidance only. The guidelines are intended to help applicants understand the Tradex Scheme. The guidelines are not a substitute for the Act and applicants are strongly advised to also refer to the Act and Regulations in making their applications. A copy of the Act and Regulations can be found at www.comlaw.gov.au.
The guidelines are not exhaustive and are not legal or financial advice.
It is up to you and your advisers to manage your compliance with the Tradex Act and Regulations. The Act imposes important obligations on holders of Tradex orders and breaches can be offences under the Act.
It is recommended that program participants seek independent advice from a suitably experienced adviser about Tradex program requirements. The Commonwealth bears no responsibility or liability in respect of actions taken in reliance on these guidelines or on other information that it provides to program participants.
If you require further information, call the AusIndustry Hotline on 13 28 46 or visit www.ausindustry.gov.au.
Note: There may be links contained within this document which will transfer you from the AusIndustry website. AusIndustry does not have responsibility for these external websites nor does linking constitute any form of endorsement.
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