Import declaration

Integrated Cargo System

The Integrated Cargo System (ICS) is the only method of electronically reporting the legitimate movement of goods across Australia's borders.

For first time users of ICS, please refer to the following link within the Australian Customs and Border Protection Service website.

What to do when completing an import declaration when dumping/countervailing duty applies

When a declaration is submitted, Customs and Border Protection’s Integrated Cargo System (ICS) checks to see if the commodities are subject to any form of dumping or countervailing measures. If the goods are subject to measures, Customs and Border Protection creates an electronic ‘flag’ in ICS to alert the importer that a certain good may be subject to measures.

If the goods are subject to measures, the importer, when alerted, will be required to input data (see below) that will cause an automatic calculation of any dumping duty payable. The importer also has an option to declare that the goods being imported are exempt from dumping duties (Dumping Exemption Type = DXT) if they are:

  • not the goods subject to measures - DXT = GOODS;

  • the imported goods are from an exempt exporter – DXT = SUPPLIER; or

  • not from the country subject to measures – DXT = COUNTRY.

The import details are entered into ICS by the importer (or licensed broker acting on their behalf) via a full import declaration (FID).

Dumping duties are paid by the importer.  Dumping duties are collected from the importer (or licensed broker acting on their behalf) before the goods can be released by Customs and Border Protection.  Dumping duties are calculated in any currency, collected in Australian dollars and are subject to General Service Tax (GST).

As importers must complete a FID to enter commercial quantities of goods into Australia, the onus is on the preparer of the FID to correctly enter the shipment details.  Where goods are subject to dumping duties, the importer must declare additional items into ICS compared to those fields found on an FID entry where no dumping duty is paid.

These additional fields are as follows:

  • Dumping Export Price (DXP) - The DXP is usually the Free on Board (FOB) cost of the goods, and will often match the declared FOB value of the goods.  However, in calculating a DXP, the importer may need to take account of additional costs such as credit terms, Incoterms or forward exchange cover.  These adjustments may need to be made if the actual invoice terms vary from the terms stated within the DCR.

  • Dumping Specification Number (DSN) - The DSN links the tariff item and statistical key of the goods to a particular country, exporter (for exporter specific measures) or to a particular model/grade of goods.  The DSN’s are detailed in the DCR .

  • Quantity – If dumping applies, the quantity must be included even if the tariff normally does not require a quantity to be entered. The unit of quantity must match the unit of quantity shown in the DCR pages.

When the importer has completed the FID, he/she will authorise the payment of dumping duty, customs duty, quarantine charges, entry charges and GST.  The importer will not be able to take possession of the goods until he/she is received of a receipt from Customs and Border Protection.

Dumping commodities register

The Anti-Dumping Commission (the Commission) publishes details of all commodities subject to dumping/countervailing measures in the Dumping Commodity Register (DCR). The DCR includes all non-confidential dumping/countervailing information required by customs brokers/importers to lodge an entry for goods subject to dumping/countervailing measures.

Release of confidential information to bona fide importers

Although the confidential information is not required to clear goods subject to dumping/countervailing measures, bona fide importers of the goods may be provided with the confidential information relevant to a nominated exporter/supplier if an importer is able to prove their bona fides by providing evidence of either:

  • A previous trading history with a nominated exporter/supplier of the goods from a country subject to dumping/countervailing measures. Evidence of a trading history would take the form of at least commercial invoices, packing list and bills of lading from previous shipments. The Commission may also request additional documentation as proof of an importer’s bona fides; or

  • In the absence of a trading history, an offer or a quotation from an exporter/supplier of goods subject to dumping/countervailing measures. The offer or quotation must be on the exporter/supplier’s company letterhead – emails will not generally be accepted.

If an importer is able to successfully demonstrate a trading history or supply the required documentation to, the confidential information surrounding that exporter/supplier may be provided.

Please note that the Commission will only provide Importers with as much of the confidential information as is necessary to enter the goods.

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