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The TCS allows duty free entry for certain goods where there is no local industry that produces those goods. Certain classes of goods such as foodstuffs, clothing and passenger motor vehicles are ineligible.


Under the TCS, a Tariff Concession Order (TCO) will be granted on imported goods if substitutable goods are not produced in Australia. Importantly. substitutable goods are defined to be not identical Australian made goods, but Australian made goods which have a use corresponding to a use of the imported goods. In other words, the Australian made goods do not have to compete with the imported goods in any particular market.


Obviously, where a TCO has been granted by the Australian Border Force, an Australian manufacturer may object to that TCO and can request it be revoked.


Trade Consultants would be happy to assist with any TCS matter.


To return to Current Importer, click on link below.

Australian Customs and International Trade Advice for Importers and Exporters


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