Tradex Scheme


The Tradex Scheme provides a cash flow benefit for importers who subsequently export the goods. It will give you an upfront exemption from Customs duty and GST.
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Application detail:

You can apply for a Tradex order at any time.

 
What do you get?

Customs duty and Goods and services tax (GST) exemption on goods that you import.

Who is this for?

Importers who will export identified goods within 12 months.

Overview


To get the benefits of the Tradex scheme, you must hold a Tradex order before you import your goods. You can't use your Tradex order on imports you've already received.

You can use a Tradex exemption on any goods nominated on your Tradex order. You must export the goods within 12 months, unless you have approval from the Tradex team to extend this timeframe.

Your Tradex order does not expire. You can apply for additional goods to be added to your order.

Suite of concession programs


Tradex isn’t the only program that can help you reduce your costs when you import and export goods. The following programs provide either an exemption or a refund of your customs duty or GST, if you meet eligibility requirements.

The programs listed below may be more suitable if you can't meet the robust record keeping requirements of the Tradex program.

Eligibility


What are the eligibility criteria?

To be eligible, you must uphold the following criteria for the goods you intend to import under the Tradex order.

You must import your nominated goods and then export them, either:

  • in the same condition you imported them
  • after you process or treat the goods
  • after you incorporate them into other goods

Your nominated goods can be any goods, except those:

  • intended for sale in a ‘duty free’ shop or establishment
  • that, if produced in Australia, would be subject to duties of excise

You must also export the nominated goods within 12 months after entry into Australia, unless you have obtained an approved extension of time from the Tradex team.

Your nominated goods must not be intended for sale nor to be consumed or used in Australia.

You are required to have record-keeping and accounting systems that:

  • track the nominated goods from import until you export them
  • allow you to comply with the Tradex Scheme Act 1999 and Tradex Scheme Regulations 2008

If you don't or can't comply with any of the above stipulations, you will not be granted a Tradex order, or if you hold an order, it will be revoked.

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Applying


How do you apply?

To apply for a Tradex order:

If you need help completing the application form, use our guide.

Once you've got a Tradex order, you don't need to apply for separate or new orders. If you wish to add new goods to your order, you can apply for a variation to your Tradex  order. The order will cover any future shipments of the nominated goods.

Submit your Tradex application now

If you’re confident you meet the eligibility criteria and are ready to apply, you can start your application below. Make sure you’ve:

  • read the customer information guide
  • adequately described your goods
  • identified the Tariff Classification of your goods
  • completed the Application for Tradex order form

Need help?

Contact us for help with your application or to find out more.

Monday – Friday, 8am – 8pm across Australia

Your requirements to hold a Tradex order


Record keeping

To hold and maintain a Tradex order, you must ensure you have adequate record keeping and accounting systems to track your nominated goods from import through to export. It is your responsibility to ensure that appropriate records are available to you to trace the goods, even if a third party exports the goods.

Your records must contain the full particulars of the entry of the goods, as well as all subsequent dealings with, things done in respect to, and export of, the goods.

Your records must be in English, kept in Australia and retained for 5 years.

As part of our role to monitor compliance with the Tradex Scheme, Authorised Officers can require Tradex order holders to make available any documents, goods, reports, equipment or premises for inspection. If you provide false or misleading information to an Authorised officer, you may be fined or imprisoned.

Payable Tradex Duty

Tradex duty is the equivalent of the Customs duty you would have paid at the time of importation. Tradex duty becomes payable when something happens to the goods that isn't consistent with the requirements of the Tradex scheme.

Often this occurs when your goods are not exported within the required time period, or the goods are used or consumed in Australia. In certain situations, use in Australia may be allowed – make sure you notify your Tradex Officer if you think your consumption or use is permitted within the Regulations.

You are required to calculate your own Tradex duty liability and to pay it to AusIndustry. Failure to pay your duty is an offence under the Act. Even if you calculate that you do not need to pay Tradex duty, you are still required to periodically contact the Tradex team and provide a declaration that no duty is payable.

If you are liable for Tradex duty, other taxes, including GST, may also become payable. The tax would be payable to the particular agency responsible for its administration.  For example, GST would need to be accounted for, as required by the particular circumstances, in the holder's periodical Business Activity Statement sent to the Australian Tax Office. Further information is available in the GST and Tradex scheme information sheet.

Use of Tradex Information

AusIndustry will use the information provided by program applicants and participants for the purposes of discharging its functions under the program, and for related purposes or other legitimate departmental business.

Confidential information may be disclosed to external third parties and other government agencies for governmental, audit and compliance and law enforcement purposes or if otherwise required or permitted by law to do so. For more information view section 9 of the Customer Information Guide.

Key documents


These documents will help you decide if you’re eligible and if you want to apply.

Customer Information Guide

Application for Tradex order form

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 by the Secretary