Customs (International Obligations) Regulation 2015

This regulation sets out detailed rules for Australian customs operations related to international trade agreements and obligations. It covers several key areas:

Record-keeping for exports to free trade partners Australian businesses exporting goods to countries with free trade agreements (Singapore, Thailand, New Zealand, Chile, and others) must keep extensive records to prove their goods qualify for preferential tariffs. Producers and exporters must retain documents showing purchase records, payment evidence, material costs, production records, and certificates of origin for at least 5 years. These records can be kept anywhere in the world but must be convertible to English.

Refunds and rebates for originating goods Importers who paid duty on goods that should have qualified as "originating goods" under various free trade agreements can apply for refunds. The regulation lists 22 classes of goods (from Singaporean to UAE originating goods) and the circumstances for refunds, typically requiring the importer to hold a certificate or declaration of origin at the time of application.

Drawback of import duty Businesses can claim back import duty when they re-export goods that were imported and then manufactured into other products, or when imported goods are processed and then exported. Strict conditions apply, including that goods cannot be second-hand and must be available for customs examination.

Anti-dumping investigations The regulation provides detailed methodologies for the Minister to determine production costs, administrative costs, and profits when investigating whether foreign goods are being "dumped" (sold below normal value). It includes 11 factors to assess whether market conditions exist in exporting countries, particularly for economies in transition.