THE AUSTRALIAN CUSTOMS SERVICE

The Australian Customs Service (ACS) for both barrier surveillance and commercial compliance. Along with a range of obligations associated with goods procured from overseas, an Australian importer is subject to import duty liability at a rate directly linked with the tariff classification of the goods. These may vary depending on the nature of the goods. However, in accordance with our GATT responsibilities, Australia (by virtue of successive Governments) has moved through a phasing downwards of all tariff rates in the last 25 to 30 years. Some industry sectors (such as the motor vehicle and textile clothing and footwear) are given higher protection through tariffs than other industries.

Nevertheless, Australia has a much lower tariff regime than was the case 30 years ago and because of our direct involvement with regional affairs and other multilateral or bilateral arrangements with selected countries, our tariffs are being lowered even further. Indeed, the Asia Pacific Economic Co-operation (APEC) agreement, which includes countries that are also GATT members, has a primary objective to reduce tariffs to NIL by 2010, for all contracting countries.

Australia already has many tariff classifications (product categories) that are duty free (zero rated) or, if not duty free in own right, most manufactured items imported from overseas will only have a maximum of 5% levied on the export value or "free on board" cost (FOB). The FOB being the basis, applying to Australia, with certain additions or deductions, from which one compiles the Customs Value in arriving at the applicable duty. Irrespective of the nature of the imports, all goods having a New Zealand 'origin' are duty free due to the Australia and New Zealand Closer Economic Relations Trade Agreement (ANZCERTA).