Temporary imports and carnets clearance
Temporary importations are goods that may be brought into Australia on a temporary basis for a period of up to 12 months without the payment of duty or taxes. The two main options for temporary importation. For a more detailed explanation of the different types of temporary importation and the use and limitation see base of page.
The benefits of these import arrangements are the significant reduction in the cots of importation as long as they are operated within the allowed conditions.
Costs
Atlas Fee $ 220 + GST
* regulatory charges will be passed on at cost
Quarantine fees
if your goods require Quarantine assessment there will be extra charges. These charges are dependent on the directions given by AQIS. They range from $49.00 for document assessment up to $145.00 onwards for visual examination and additional requirements such as fumigation and or destruction of the goods.
More Information
https://www.abf.gov.au/importing-exporting-and-manufacturing/importing/how-to-import/overview
Certain goods may be temporarily imported into Australia for a period of up to 12 months without the payment of duty or taxes provided certain conditions are met.
The nature of the goods, what they will be used for while they are in Australia and who is importing the goods will determine whether the goods will qualify.
Goods that qualify as temporary imports may be imported either:
There are two sections of the Customs Act 1901 (the Act) under which temporary importation may be granted.
Section 162 of the Act allows for the temporary importation of:
Section 162A of the Act allows for the temporary importation of goods in line with intergovernmental agreements and conventions to which Australia is a signatory. These goods include:
Importers bringing goods to Australia as a temporary importation must:
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.
Goods that qualify for temporary importation under section 162A of the Act may be imported using a carnet instead of an import declaration. A carnet is an international passport for goods under which the payment of duties and taxes is guaranteed by an overseas issuing body. The use of a carnet to cover the temporary importation of goods simplifies and speeds up the clearance process.
Carnet goods must be eligible under one of the international temporary import conventions to which Australia is a signatory. All carnets must be obtained before coming to Australia and are valid for 12 months from the date of issue. Your goods must be exported before the carnet expires.
There are two types of carnets:
Carnet issuing bodies are typically:
A CPD carnet is an internationally recognised document for the temporary importation of vehicles for touring purposes. CPD carnets may be used by tourists or temporary residents to temporarily import vehicles to tour Australia. Vehicles imported using a CPD carnet do not need a Vehicle Import Approval from the Department of Infrastructure, Transport, Regional Development and Communications.
If you plan for your vehicle to remain in Australia for more than 12 months, a CPD carnet may not be the right option for you and you may consider other import options. More information on the Vehicle Import Approval process can be found at the Department of Infrastructure, Transport, Regional Development and Communications website.
CPD carnets are accepted for certain types of vehicles including:
CPD carnets are not accepted for:
Vehicles temporarily imported into Australia using a CPD carnet must:
A CPD carnet can be obtained from automobile associations that are members of the Federation Internationale d’Automobile (FIA) or the Alliance Internationale de Tourisme (AIT). CPD carnets are issued for a fee by motoring associations in your home country. The National Guaranteeing Organisation (NGO) in your home country sets the applicable fee. In Australia, the NGO is the Australian Automobile Association (AAA).
On arrival, you will also be required to ensure registration and insurance requirements are met. Each Australian state and territory road traffic authority has specific registration and insurance requirements for vehicles. More information on registration and insurance requirements can be obtained from the AAA website.
An ATA carnet is an internationally recognised document for the temporary importation of eligible goods.
An ATA carnet may be used by a person or organisation specified in line with the relevant convention under which your goods are being temporarily imported. Carnet goods must be eligible under one of the international temporary import conventions to which Australia is a signatory.
Eligible goods and/or goods imported for specific purposes that are accepted by an ATA carnet include:
Goods temporarily imported into Australia using an ATA carnet must:
Vehicles that are to be used as means of transport (including cars, buses and trucks) cannot be imported using an ATA carnet.
An ATA carnet can be obtained from a Chamber of Commerce that is a member of the World Chambers Federation in your home country for a fee. The National Guaranteeing Organisation (NGO) in your home country sets the applicable fee.
In Australia, the NGO is the Victorian Chamber of Commerce and Industry.
There are two methods for clearing a carnet with us:
You must present your carnet on arrival into and on departure from Australia. We will often examine goods on both import and export and therefore we must be contacted at importation and before arranging exportation from Australia.
Any permits that would normally be needed for the goods must also be obtained.
In addition to the valid carnet, the following documents must also be provided to us:
Department of Agriculture, Water and the Environment biosecurity clearance requirements must also be met before your goods can be released to you.
More information can be found in Fact Sheet – Import Carnet Processing for Industry (116KB PDF)
If a carnet is not appropriate to your circumstances or you do not qualify for these provisions, then temporary importation under a security might be another option.
Securities can also be used for the temporary importation of goods. The ABF requires a security for goods above a threshold amount ($50,000). The ABF may require a security for goods valued below this threshold. For more information, see Australian Customs Cargo Advice 2012/01 (124KB PDF).
Goods subject to security that are above the revenue threshold amount will need a documentary security application. One of our officers with the appropriate delegation will decide if the intended use and ownership of the goods satisfies the temporary import requirements. When lodging a security, we might accept an undertaking from a suitable Australian client, usually the importer. In some circumstances, we might require a security in the form of cash or a bank guarantee. The security is an amount equal to the duty and taxes that would have been payable at the time of importation.
Goods that can be imported under security include any goods that might be accepted under section 162 or section 162A of the Act.
If the ABF requires you to provide a security or undertaking, you will need to complete a form. The type of form will depend on the legislation that applies to your goods.
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:
In certain circumstances, you may be eligible to import goods on a temporary basis under a by-law. For more information, see Schedule 4 of the Customs Tariff Act 1995.
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 us.
Initial approval for a temporary import can only be granted for a maximum of 12 months and in the case of a carnet no later than the carnet expiry date. Applications might be made to extend this period but any extensions must be approved before the expiry of the initial approval.
For a security, the Form B257 – Application for Extension of Period of Temporary Importation (687KB PDF) should be sent to National Temporary Imports and Securities (NTIS) at [email protected]
For a carnet, approval is required from:
Applications for carnet extensions (including replacement carnets) need to be made to the Australian guaranteeing body on the Form B257 and they will forward their approval to NTIS for consideration. Approval must be obtained from NTIS before expiry of the original carnet. Once a replacement carnet has been received from the issuing body you need to present both the original and replacement carnets and the endorsed B257 to one of our Cargo Clearance counters.
In the case of an extension to a CPD carnet, when the details of the extension have been completed by the guaranteeing body it then needs to be endorsed by one of our officers at a Client Services counter. An extension or a replacement carnet is not valid until it has been endorsed by us at a Client Services counter.
If the conditions of the temporary importation are not complied with, for example if the goods are not exported within the approved timeframes or are to remain in Australia permanently, then the total amount of the duty and taxes that would have been payable at the time of importation must be paid.
If the conditions of a carnet are not complied with, we will lodge a claim with the Australian carnet guaranteeing body who will claim from the overseas body who issued the carnet. Ultimately the carnet holder will pay.
Carnets can also be used to export eligible Australian goods. Enquiries on the temporary export of eligible Australian goods should be made to the Australian Automobile Association (AAA) or one of their state representatives (NRMA, RACV, etc.) for private motor vehicles or to the Victorian Chamber of Commerce and Industry for other goods.
For goods that leave Australia under an Australian issued carnet, we might need export declarations as for other exported goods. When those goods return to Australia, we might need import declarations.
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