|
Worldwide Vehicle Shipping Specialists
Unit 62 Tanners Drive - Milton
Keynes - Bucks - MK14 5BP
Importing into Australia
There are several steps to importing a road vehicle:
-
Obtain a Vehicle
Import Approval (VIA) from
the Vehicle Safety Standards Branch of the Department of Infrastructure,
Transport, Regional Development and Local Government (Infrastructure).
Phone: 1800 815 272 (Australia only) or +61 2 6274 7506, Fax +61 2 6274
6013, email Vimports@infrastructure.gov.au.
Further information can be obtained by downloading the Importing
Vehicles to Australia (VSB10)
brochure from the Department
of Infrastructure, Transport, Regional Development and Local Government
-
Pay customs duty, Goods and
Services Tax (GST) and luxury car tax (LCT) where applicable and obtain
customs clearance at the port of entry.
-
Obtain quarantine clearance
from the Australian Quarantine and Inspection Service (AQIS) after the
road vehicle has arrived at the port of entry. For more information
visit the AQIS website onhttp://www.aqis.gov.au/
A road vehicle as defined in
the Motor Vehicle Standards Act 1989 (MVSA) is a road motor vehicle being a
motor vehicle designed solely and principally for the transport of people,
animals or goods, a road trailer, or a partly completed road motor vehicle.
For detailed information on partly completed road motor vehicles refer to
Australian Customs Notice (ACN) 2001/06 Guidelines
for Entry of Partially Dismantled Vehicles.
To gain Customs clearance for an imported road vehicle you
must hold a valid VIA for that road vehicle. It is an offence under the
MVSA to import, sell or present new or used imported road vehicles to the
Australian market for the first time unless those road vehicles meet the
National Standards.
What
to do
You may make arrangements to transport your road vehicle to
Australia after you
are issued with a valid VIA. Once you have initiated transport of your road
vehicle to Australia you may lodge an import declaration with Customs
either:
-
electronically; or
-
by document at a Customs
counter; or
-
you may use the services of
a licensed customs broker to deal with Customs requirements on your
behalf.
Your road vehicle may be entered into:
-
home consumption; or
-
a licensed warehouse.
Duty/GST and other charges must
be paid when your road vehicle is entered for home consumption. LCT must be
paid or deferred if your road vehicle has a customs value above the LCT
threshold or the fuel efficient LCT threshold, unless an exemption applies.
Information relating to GST and LCT can be found at the Australian Taxation
Office website: http://www.ato.gov.au/
If your road vehicle has a value below the import entry
threshold (AUD1000) it may be cleared by Customs by lodging a self-assessed
clearance (SAC) declaration. A VIA
is required regardless of the value of the road vehicle.
Once all duty, taxes and other charges are paid (if
applicable), and Customs and AQIS requirements are met, an authority to deal
(ATD) will be issued for your road vehicle to be delivered into home
consumption. All ATDs for road vehicles are issued subject to the condition
that you have a valid VIA to take delivery of your road vehicle into home
consumption.
Prior to making a decision to import a road vehicle you
should take into account the likely costs you may incur during the
importation process such as:
-
freight and insurance (for
the transport of the goods to Australia);
-
customs duties, GST and
LCT, if applicable;
-
storage and delivery
charges;
-
logistic services
providers' charges;
-
customs brokers' charges;
-
entry processing charges;
-
steam cleaning for
quarantine purposes;
-
other wharf and transport
charges; and
-
any costs involved in
having your road vehicle meet State or Territory registration and
insurance requirements.
Delivery of your road vehicle into home consumption
will only be authorised where Customs and AQIS clearance requirements are
met.
What
not to do
As it may take up to three weeks before a VIA is issued by
Infrastructure, it is important that you do not initiate importation of your
road vehicle until after a
VIA is issued to you. Without a valid VIA you shouldNOT make
arrangements to transport your road vehicle to Australia.
If your road vehicle is shipped to Australia before you have
received a VIA, and/or your road vehicle arrives before your application is
processed, you may incur significant storage costs and other charges (not
Customs charges) until Customs clears your road vehicle.
Customs will only issue an ATD when you have a valid VIA for
your road vehicle. The owner of any imported road vehicle that is not or
will not be issued with a VIA may incur significant storage costs until the
owner makes arrangements for the road vehicle to be:
-
exported at the owner's
expense; or
-
destroyed at the owner's
expense.
Destruction will take place under Customs supervision.
Pre-charged Equipment
Road vehicles equipped with an
air conditioner or a refrigerant system (known as pre-charged equipment) may
be subject to the provisions of the Ozone
Protection and Synthetic Greenhouse Gas Management Act 1989 (OPSGGM
Act). Specific requirements have been established by the Department of the
Environment, Water, Heritage and the Arts. Further details can be obtained
atwww.environment.gov.au/atmosphere/ozone
Customs cannot allow road
vehicles with pre-charged equipment to be delivered into home consumption
unless the owner holds a Pre-charged Equipment Licence (Refer to Customs
(Prohibited Imports) Regulations 1956).
Quarantine
Prior to a road vehicle being released from Customs control,
AQIS inspects all road vehicles for cleanliness on arrival in Australia.
If you are importing a used
road vehicle you are required to lodge a Quarantine Entry at an AQIS
regional office. You should also contact the AQIS regional office in the
port at which your road vehicle will be arriving, to arrange an inspection.
You are responsible for all AQIS charges. Further information can be found
at http://www.aqis.gov.au/
Valuation
For information on how the
customs value of imported goods is determined please refer to Customs
Valuation of Imported Goods Fact
Sheet.
For additional information on
how the customs value of your imported road vehicle is determined please
refer to Customs
valuation of imported road vehicles
Customs
duty, GST, LCT
Duty rates payable are determined by the tariff
classification for your goods. The Customs
Tariff Act 1995(the Tariff) provides the tariff classifications, duty
rates, interpretive rules and information on preference schemes, other
concessions and exemptions that may apply to your goods. Duty is payable on
the customs value of the goods.
GST applies to most imported goods. There are a few
exemptions from the GST, one being road vehicles for disabled persons,
subject to certain conditions. If no exemptions apply, GST is applied at
10% of the value of the taxable importation (VoTI).
For imported road vehicles the VoTI is the sum of:
-
the customs value (CV);
-
any duty payable; and
-
the amount paid or payable
to transport the goods to Australia and to insure the goods for the
transport (T&I).
LCT applies to road vehicles (except motor cycles or similar
vehicles) that are:
-
designed to carry a load of
less than two tonnes and fewer than nine passengers; and
-
above a certain value.
The definition of a road vehicle for LCT purposes includes
limousines regardless of the passenger carrying capacity. The value above
which the LCT becomes payable is the LCT threshold. The LCT threshold is a
GST inclusive value which, for the 2008/2009 financial year, is set at
$57,180. (NB: Customs Value can be an amount
less than the LCT threshold figure, as shown in the example below).
The LCT rate is 33 % (commencing 1 July 2008, prior to that
date the rate was 25%). While the LCT threshold is GST-inclusive, LCT is
only payable on the GST-exclusive amount which exceeds the threshold value.
An example of how the LCT is applied is shown below:
|
Imported new Luxury Car
|
Calculation
|
Amount
|
|
Customs Value
|
|
$50,000.00
|
|
Customs Duty = 10% x CV
|
= 0.10 x 50,000
|
$5,000.00
|
|
T&I
|
|
$4,500.00
|
|
VoTI (CV+Duty+T&I)
|
= 50,000+5,000+4,500
|
$59,500.00
|
|
GST = 10% x VoTI
|
= 0.10 x 59,500
|
$5,950.00
|
|
Sub Total = GST + VoTI
|
= 5,950 + 59,500
|
$65,450.00
|
|
Remainder = Sub Total - LCT Threshold
|
= 65,450 - 57,180
|
$8,270.00
|
|
LCT Payable = Remainder x 10/11 x 0.33
|
= 8,270 x 10/11 x 0.33
|
$2,481.00
|
|
TOTAL PAYABLE (Duty + GST + LCT)
|
5,000 +5,950 + 2,481.00
|
$13,431.00
|
Fuel efficient luxury
cars with a luxury car
value (VoTI plus GST) under the Fuel Efficient Vehicle (FEV) limit of
$75,000 for the 2009-10 financial year are not subject to LCT. Further
information can be found by accessing Australian Customs Notice 2009/35 Luxury
Car Tax in the Integrated Cargo System - Update.
Please note: You do
not need to make any calculations regarding duty, GST or LCT (if applicable)
liabilities. When your import declaration is processed Customs will provide
you with an Outstanding Payment Advice. This Advice will show all amounts
payable to Customs relating to your imported goods.
Tourists
and Temporary Residents
Section 162 - Import Declaration Required/VIA
Required
As a tourist or temporary resident, you may bring a road
vehicle to Australia for a period of up to 12 months without payment of duty
and taxes, provided a VIA
is obtained prior to your importation. Your road vehicle must be
subsequently exported from Australia within the approved time limit. All
fittings and accessories imported with the road vehicle must also be
exported with the same road vehicle.
Approval for temporary imports is granted under Section
162 of the
Customs Act 1901 (the
Act). Goods that qualify as temporary imports can be imported under:
-
a security or undertaking,
equal to the amount of duty and GST and if applicable, LCT that would be
payable on importation. The security may be in the form of cash or a
bank guarantee.
Under provisions set out in the Act, on application, the
Chief Executive Officer (CEO) of Customs may extend the period of temporary
importation. Applications to extend this period must be made prior to the
expiry of the temporary importation period.
If your road vehicle is not exported within the approved time
limit, you will forfeit the security. This also applies where the road
vehicle is lost or stolen and therefore unable to be exported when required.
If you remain in Australia and you decide to keep your road
vehicle with you, you may apply to have your import declaration amended.
This will create a duty and tax liability which you are required to pay to
finalise your importation. To organise a refund of the security you will
need to advise Customs that you have amended your import declaration and
paid the duty and GST.
Section 162A - Import Declaration Not Required/VIA Not Required
Under section 162A of the Act commercial samples,
professional equipment, scientific equipment and goods for display or use at
exhibitions, fairs, meetings or similar events can be imported under:
-
an ATA carnet (Admission
Temporaire/Temporary Admission) issued by Chambers of Commerce under the
ATA Convention or the Convention on Temporary Admission (otherwise known
as the Istanbul Convention).
Section 162A also
provides for a private road vehicle to be imported under:
-
a CPD (Carnet de Passages
En Douanes) carnet issued by an overseas organisation which has a
reciprocal arrangement with the Australian Automobile Association (AAA);
and for
-
the specified period.
A CPD carnet allows for the temporary admission of your road
vehicle without the payment of duties or taxes and without the requirement
for a VIA. For a CPD carnet, approval is required from:
-
the Australian guaranteeing
body (AAA);
-
Customs; and
-
the carnet issuing body
overseas.
You may extend the period of importation provided under a CPD
carnet by submitting an application to the relevant Guarantee Association. An
extension must be approved by the CEO of Customs prior to the expiry of the
original approval.
Importing
a Second-hand Road Vehicle - Import Declaration and VIA is Required
Provided you obtain a VIA prior to importing a second-hand
road vehicle, you may make use of the available concessional treatment under
Item 59 Schedule 4 to the Tariff which exempts an importer from the special
duty of $12,000 that is applied to second-hand road vehicles. However, your
road vehicle may still be subject to an ad valorem rate of duty.
Returned
Australian goods - Import Declaration and VIA is Required
A VIA is required for all returning Australian road vehicles
including road vehicles that have been modified.
You may make use of the available concessional treatment
under Items 17 and
20A to Schedule 4 of the Tariff as returned Australian goods provided a VIA
is obtained and your road vehicle meets one of the Customs By-laws
associated with Item 17 or Item 20A
Item 17 may
be used for unaltered road vehicles returning to Australia.
Item 20A may be
used for repaired or renovated road vehicles returning to Australia.
A VIA is required where:
-
a road vehicle was exported
from Australia and is being imported;
-
a road vehicle is returning
to Australia that was previously registered in Australia;
-
a road vehicle was
purchased overseas and has an Australian compliance plate fitted; and
-
a road vehicle was
manufactured in Australia.
Road
Vehicle Kits including Disassembled or Partly Disassembled
RoadVehicles - Import Declaration and VIA is Required
Importations of road vehicle kits including disassembled or
partly disassembled road vehicles are subject to an assessment made by
Infrastructure.
If you wish to import a road vehicle kit, you must submit a
full application to Infrastructure with all the relevant information.
Infrastructure will assess the application and determine if a VIA is
required. If a VIA is not required for your road vehicle kit,
Infrastructure will advise you in writing.
It is important to note that State and Territory registration
authorities may not register a reassembled road vehicle or a road vehicle
kit for use on public roads without a valid VIA.
Road
Vehicle Parts
Road vehicle parts do not require a VIA from Infrastructure.
However, for both Customs
Tariff purposes and for the purposes of obtaining a VIA, a road vehicle is
not considered to be parts just because it is unassembled, dismantled or
incomplete. Australian Customs Notice (ACN) 2001/06 Guidelines
for Entry of Partially Dismantled Vehicles determines
the point at which an unassembled, dismantled or incomplete road vehicle is
no longer considered to be a road vehicle but rather is considered to be
parts.
Where a road vehicle purchased overseas is cut in two halves
or more (to be assembled in Australia) for importation on separate shipments
to Australia, the importer may be in breach of the Act for non-compliance of
entry of the goods. This is because the purchased road vehicle may form
part of a bulk order. It is strongly recommended that if you do intend to
import an unassembled, dismantled or incomplete road vehicle you seek advice
from Customs and Infrastructure prior to arranging importation.
While the guidelines determine a point at which a
disassembled road vehicle is to be considered road vehicle parts, the
importer should also consider the intended use of the parts. If the road
vehicle assembly or component being imported bears a road vehicle
identification chassis number and is to be reassembled for use on public
roads, then a VIA is still required. It is important to note that State and
Territory registration authorities may not register a reassembled road
vehicle for use on public roads without a valid VIA.
Road Vehicle Registration
Customs has no control or authority over the registration and
insurance requirements for road vehicles in Australia.
|
