Customs Delivers Duty Pain with New Notice

The Australian Customs and Border Protection Service (“Customs“) published an Australian Customs and Border Protection Notice (“ACN“), ACN 2014/36, on or about 14 August 2014, but dated 31 July 2014, advising of the revocation of ACN 2000/30.  ACN 2000/30 represented Customs’ view from the year 2000 on the interaction between the relevant Incoterms and liability for customs duty.  Specifically, ACN 2000/30 clarified the previous position of Customs as to who the owner of imported goods was for Customs entry purposes, and who the importer was for Goods and Services Tax (“GST”) purposes in regards to Delivery Duty Paid (“DDP“) and Delivery Duty Unpaid (“DDU“) transactions.   More…