Attorney-General’s
Customs duty — clarification of the time limit for recovery
| 2007-08 | 2008-09 | 2009-10 | 2010-11 | |
|---|---|---|---|---|
| Australian Customs Service | - | - | - | - |
The Government will place a four-year statutory time limit on customs duty recovery, other than in cases of fraud or evasion. The measure will have effect from the 28th day after the date of Royal Assent of the enabling legislation.
Currently, there is no time limit on the recovery of the short payment of customs duty or the overpayment of a refund, rebate or drawback of customs duty, where the short payment or overpayment is not the result of an error by the Australian Customs Service.
This measure will provide consistency with the timeframe for recovery of other indirect taxes and provide certainty for importers.
Expand the range of goods in inwards duty free stores
| 2007-08 | 2008-09 | 2009-10 | 2010-11 | |
|---|---|---|---|---|
| Australian Customs Service | .. | .. | .. | .. |
The Government will relax the current restrictions on the range of goods available for sale in inwards duty free stores. The type of goods available for sale will be limited by size, weight and the value of the duty free passenger concession. The changes will take effect from the date that the applicable customs regulation is amended.
The range of goods currently available for sale in inwards duty free stores is restricted. This measure will allow travellers, on arrival in Australia, to purchase a broader range of goods that are able to be carried as part of their hand luggage, up to a value of $900.
The measure will increase convenience for inward travellers purchasing duty free goods.
See also the related item titled Expand the range of goods in inwards duty free stores in Appendix C of Budget Paper No. 3.