Tradex Scheme

At a glance

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Provides exporters with an up-front exemption from Customs duty and GST for goods imported into Australia and then exported within one year. For the benefits, you must hold a Tradex order before you import your goods.

Who can apply:

At a minimum, you must:

  • be an individual, incorporated company, partnership, incorporated association or other kind of body corporate
  • export the nominated goods, or combine them into other goods that are then exported
  • export the nominated goods within one year.

Other eligibility requirements may apply.

Deadline to apply:

Applications for a Tradex order may be made at any time.

Contact information:

13 28 46

business.gov.au/contact

Overview

The Tradex Scheme provides an upfront exemption from Customs duty and GST for eligible goods imported to Australia that are then exported within one year or other approved period. This provides a cash-flow benefit to the importer.

The goods may be:

  • exported in the same condition as imported
  • processed or treated then exported, or
  • incorporated in other goods which are exported.

Export may be carried out by the importer or a third party. The goods must be exported within one year although approval can be sought to extend this period.

The Tradex Scheme is an alternative to the duty drawback arrangements under the Customs Act 1901. Duty drawback allows the importer to claim back Customs duty paid on goods that are then exported.

Eligibility criteria

To be eligible, you must:

  • intend to import nominated goods that are to be subsequently exported or incorporated in other goods that are exported
  • meet the requirements of the Tradex Regulations in relation to the nominated goods
  • export the nominated goods within one year after entry into Australia, unless an extension of time is approved
  • have sufficient record-keeping and accounting systems in place to track the nominated goods until they are exported. These records must be retained in accordance with the Act.

You can’t apply for or hold a Tradex order if you are:

  • an unincorporated entities
  • an individual who is an insolvent under administration
  • an externally-administered body corporate
  • a partnership where any of the partners is an insolvent under administration or an externally-administered body corporate.

All Tradex order holders, including overseas entities, must keep and maintain records covering their Tradex usage in Australia.

Nominated goods

The goods nominated in your application that you intend to import can be any goods except:

  • goods intended for sale in a “duty free” shop or establishment
  • goods that, if produced in Australia, would be subject to duties of excise. For example, most forms of alcohol, cigarettes and other tobacco products, a wide range of petroleum products.

There is no limit to the number of goods you can nominate.

How to apply

To get the benefits, you must hold a Tradex order before you import your goods. Once you've got a Tradex order, you don't need to apply for separate or new orders for any future shipments of goods shown on the order.

To apply for a Tradex order, download and complete the application form:

Application For Tradex Order Form

You need to submit your completed application form to TradexNSW@industry.gov.au.

For assistance with the application form contact us.

For information about Customs Tariff Classifications contact the Department of Immigration and Border Protection to make an enquiry or call 131 881.

More information about the application process is available in the Customer Information Guide.

If your application is successful

Once we receive your application, we will process it within a few days.

You will receive written notification about whether your application is successful or not.

If you are successful, you will be sent a notice which includes:

  • your Tradex order number
  • the instrument number to be used on Customs Import Declarations
  • the date on which your Tradex order comes into force
  • a description of the nominated goods and associated Tariff chapter heading number that are covered by your Tradex order
  • conditions of use for your Tradex order.

If you are unsuccessful, you can ask for a review of the initial decision.

Key documents

  • Customer information guide
  • Application for Tradex order form
  • Factsheet
  • Frequently asked questions
  • Duty and liability payment form
  • Application for variation of a Tradex order to include or exclude particular goods
  • Guide to completing the application for a Tradex order form
  • GST and Tradex scheme information sheet
  • Application for reconsideration of certain decisions made by the Secretary

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