Taxes on international trade (TC 43)

A1A.407.

Taxes on international trade (TC 43) consists of taxes that become payable when goods cross the national or customs frontiers of the economic territory, or when transactions in services exchange between residents and non-residents. This category is further classified into:

• customs duties on imports (TC 431);
• customs duties on exports (TC 432);
• agricultural produce export taxes (TC 433); and
• taxes on international trade not elsewhere classified (TC 439).

A1A.408.

Customs duties on imports (TC 431) consists of all levies and duties payable on goods of a particular kind because they are entering the country or services because they are delivered by non-residents to residents. The duties may be determined on a specific or ad valorem basis but they must be restricted by law to imported products. The various charges and exemptions which apply are based on country of origin, type of goods and value or quantity of goods.

Includes: Duties levied under the customs tariff schedule and its annexes; surtaxes that are based on the customs tariff schedule; consular fees; tonnage charges; statistical taxes; fiscal duties; surtaxes not based on the customs tariff schedule.

Excludes: Taxes collected on imports as part of a general tax on goods (classified to goods and services tax (GST) (TC 412)); excises applicable to both imported and domestically produced goods (classified to the appropriate category within excises (TC 42)).

A1A.409.

Customs duties on exports (TC 432) consists of levies that become payable on goods that are transported out of the country or services that are provided to non-residents by residents.

Excludes: Agricultural produce export taxes (classified to agricultural produce export taxes (TC 433)).

A1A.410.

Agricultural produce export taxes (TC 433) consists of taxes payable on specified agricultural produce exported from Australia. The tax rate is usually based on the quantity of products exported.

A1A.411.

Taxes on international trade not elsewhere classified (TC 439) consists of taxes on international trade that cannot be classified to customs duties on imports (TC 431), customs duties on exports (TC 432) or agricultural produce export taxes (TC 433).