Source: ABF
The Australian Border Force is expanding the Australian Trusted Trader (ATT) Origin Waiver benefit to the Pacific Agreement on Closer Economic Relations (PACER) Plus from 13 December 2020.
This is an expansion of the existing ATT Origin Waiver benefit provisions, available in ACN no. 2019/23, ACN no. 2020/18 and ACN no. 2020/43.
The ATT Origin Waiver benefit waives the requirement for Declarations of Origin for Trusted Traders importing Pacific Island originating goods under PACER Plus covered by the benefit for importations from 13 December 2020.
Trusted Trader importers will still need to keep evidence (for at least five years from the day of importation) that imported goods comply with the relevant rules of origin, and present this if asked. Examples of evidence include commercial documentation and contracts, and statements about manufacturing process, materials and compliance with cost requirements from manufacturers.
The evidence will need to prove that the goods meet the requirements of Division 1GA of Part VIII of the Customs Act 1901 and rules of origin for PACER Plus. Trusted Trader importers may be able to meet a request for evidence of origin by obtaining a Declaration of Origin from the producer or exporter.
Where a Trusted Trader importer has paid duty on goods imported after the ATT Origin Waiver commencement date, they are able to apply for a refund of overpaid duties using the benefit. An application for a refund must include documentary evidence of origin, such as the commercial documentation and manufacturer's statements.
This waiver does not apply to exports made by Trusted Traders to parties to any trade agreement.
For more information, please refer to www.abf.gov.au/trustedtrader or email trustedtrader@homeaffairs.gov.au.
[Signed] Michael Outram
APM Commissioner,
Australian Border Force
30 November 2020