Part 1
//
© 2026 Zoe. All rights reserved.
Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.
Commonwealth legislation
These regulations impose a small customs charge on imported "emissions‑controlled" products once an importer’s cumulative product value in a financial year exceeds $44,000. Each item's product value is capped at $10,000; imports before the threshold incur no charge, while imports after the threshold are charged at product value × 0.0033 (amounts rounded to the nearest cent). The rule applies to importers of emissions‑controlled goods and requires them to track annual cumulative product values.
Want the full deep dive?
Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.
Direct links to the current provisions in Product Emissions Standards (Customs) Charges Regulations 2018.
This instrument is the Product Emissions Standards (Customs) Charges Regulations 2018.
This instrument is made under the Product Emissions Standards (Customs) Charges Act 2017.
Note: A number of expressions used in this instrument are defined in the Act, including emissions‑controlled product.
In this instrument:
Act means the Product Emissions Standards (Customs) Charges Act 2017.
customs value has the meaning given by subsection 154(1) of the Customs Act 1901.
overseas freight has the meaning given by subsection 154(1) of the Customs Act 1901.
overseas insurance has the meaning given by subsection 154(1) of the Customs Act 1901.
passes the importation threshold: see subsection 5(5).
product value of an emissions‑controlled product means:
(a) if the total declared value of the product is less than $10,000—that value; or
(b) otherwise—$10,000.
total declared value of an emissions‑controlled product means the sum of the following amounts:
(a) the customs value of the product;
(b) the amount paid or payable for overseas freight and overseas insurance in relation to the product.
(1) This section is made for the purposes of section 6 of the Act. Person has not passed the importation threshold (2) If: (a) a person imports an emissions‑controlled product at a particular time in a financial year; and (b) at that time, the person has not passed the importation threshold for the financial year; the amount of the charge imposed on the importation of the product is nil. Person passes the importation threshold (3) If: (a) a person imports an emissions‑controlled product at a particular time in a financial year; and (b) at that time, the person passes the importation threshold for the financial year; the amount of the charge imposed on the importation of the product is to be worked out using the following formula: Start formula total production value times 0.0033 end formula where:
total product value means the sum of the product values of each emissions‑controlled product that the person has imported at the time the person passes the importation threshold for the financial year.
Person has already passed the importation threshold (4) If: (a) a person imports an emissions‑controlled product at a particular time in a financial year; and (b) at that time, the person has already passed the importation threshold for the financial year; the amount of the charge imposed on the importation of the product is to be worked out by multiplying the product value of the product by 0.0033. Passes the importation threshold (5) A person who imports an emissions‑controlled product at a particular time in a financial year passes the importation threshold for the financial year if the sum of the following amounts is more than $44,000: (a) the product value of the product; (b) the sum of the product values of any other emissions‑controlled products previously imported by the person in the financial year. Rounding (6) An amount worked out under subsection (3) or (4) is to be rounded to the nearest cent (rounding 0.5 cents upwards).
The amendments made by the Product Emissions Standards (Customs) Charges Amendment Regulations 2021 apply in relation to emissions‑controlled products that are imported on or after 1 July 2021.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This instrument is the Product Emissions Standards (Customs) Charges Regulations 2018.
This instrument is made under the Product Emissions Standards (Customs) Charges Act 2017.
Note: A number of expressions used in this instrument are defined in the Act, including emissions‑controlled product.
In this instrument:
Act means the Product Emissions Standards (Customs) Charges Act 2017.
customs value has the meaning given by subsection 154(1) of the Customs Act 1901.
overseas freight has the meaning given by subsection 154(1) of the Customs Act 1901.
overseas insurance has the meaning given by subsection 154(1) of the Customs Act 1901.
passes the importation threshold: see subsection 5(5).
product value of an emissions‑controlled product means:
(a) if the total declared value of the product is less than $10,000—that value; or
(b) otherwise—$10,000.
total declared value of an emissions‑controlled product means the sum of the following amounts:
(a) the customs value of the product;
(b) the amount paid or payable for overseas freight and overseas insurance in relation to the product.
(1) This section is made for the purposes of section 6 of the Act. Person has not passed the importation threshold (2) If: (a) a person imports an emissions‑controlled product at a particular time in a financial year; and (b) at that time, the person has not passed the importation threshold for the financial year; the amount of the charge imposed on the importation of the product is nil. Person passes the importation threshold (3) If: (a) a person imports an emissions‑controlled product at a particular time in a financial year; and (b) at that time, the person passes the importation threshold for the financial year; the amount of the charge imposed on the importation of the product is to be worked out using the following formula: where:
total product value means the sum of the product values of each emissions‑controlled product that the person has imported at the time the person passes the importation threshold for the financial year.
Person has already passed the importation threshold (4) If: (a) a person imports an emissions‑controlled product at a particular time in a financial year; and (b) at that time, the person has already passed the importation threshold for the financial year; the amount of the charge imposed on the importation of the product is to be worked out by multiplying the product value of the product by 0.0033. Passes the importation threshold (5) A person who imports an emissions‑controlled product at a particular time in a financial year passes the importation threshold for the financial year if the sum of the following amounts is more than $44,000: (a) the product value of the product; (b) the sum of the product values of any other emissions‑controlled products previously imported by the person in the financial year. Rounding (6) An amount worked out under subsection (3) or (4) is to be rounded to the nearest cent (rounding 0.5 cents upwards).
The amendments made by the Product Emissions Standards (Customs) Charges Amendment Regulations 2021 apply in relation to emissions‑controlled products that are imported on or after 1 July 2021.