As part of Saving Point’s proprietary Import File Auditing™ Service we provide Duty Drawback service. The Duty Drawback rules have now changed.
Changes to Customs duty drawback
The changes relate to the provisions for duty drawback of customs duty on imported, duty paid, tobacco and
tobacco products. These changes come into effect from 9 November 2012.
The changes require owners of tobacco and tobacco products for export to provide Customs
and Border Protection with a notice in writing, in a reasonable time before exportation, of their
intention to claim duty drawback on the exportation.
Upon receipt of such a notice, Customs and Border Protection may then require the goods to be
produced for examination before exportation and/or require the goods to be repackaged
according to the Regulations.
A further change to duty drawback applications for tobacco or tobacco products is that claims
must be lodged within 12 months after the day on which the goods were exported. For all other
products there is no change to the claim period; that is, duty drawback claims can be made up
to four years after the day on which those goods were exported.
The default customs duty rates for tobacco and tobacco products that Customs and Border
Protection will use to calculate duty drawbacks will continue to be the rate in effect six months
prior to the receipt of the duty drawback application. However, if there is sufficient evidence
provided by the applicant that the goods that were customs duty paid from the current rate
period, Customs and Border Protection will calculate using that rate.
