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Guidelines update

The Tradex Scheme Policy and Administrative Guidelines have been updated to clarify areas of the Tradex legislation that may not be clear. Key areas are:

Definition of ‘export’

The definition of export when used in the Tradex Scheme, and the interpretation of the term under the Customs Act 1901 used by the Australian Border Force (ABF).

Acceptable record keeping evidence

Clear guidance on what evidence is acceptable and not acceptable for record keeping purposes to comply with the Tradex Scheme Act 1999.

Updates to the guidelines came into effect on 10 July 2024.

Tradex Scheme

The Tradex Scheme provides a cash flow benefit for importers who subsequently export the goods. It will give you an upfront exemption from Customs duty and GST.
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Application detail:

You can apply for a Tradex order at any time.

What do you get?

Customs duty and goods and services tax (GST) exemption on goods that you import.

Who is this for?

Importers who will export identified goods within 12 months.

Overview

To secure the benefits of the Tradex scheme, you must hold a Tradex order before you import your goods. You can't use your Tradex order on imports you've already received.

You can use a Tradex exemption on any goods nominated on your Tradex order. You must export the goods within 12 months, unless you have approval from the department to extend this timeframe.

Your Tradex order does not expire. You can apply for additional goods to be added to your order.

Check if you can apply

To apply for a Tradex order, you must show that you are importing eligible goods and can maintain your records.

Eligible goods

You must import your nominated goods and then export them, either:

  • in the same condition you imported them
  • after you process or treat the goods
  • after you incorporate them into other goods.

Your nominated goods can be any goods, except those:

  • intended for sale in a ‘duty free’ shop or establishment
  • that, if produced in Australia, would be subject to duties of excise.

You must also export the nominated goods within 12 months of entry into Australia, unless you have obtained an approved time extension from the Tradex team.

Your nominated goods must not be intended for sale nor to be consumed or used in Australia.

Record keeping

You are required to have record-keeping and accounting systems that:

If you don't or can't comply with any of the above requirements, you will not be granted a Tradex order, or if you hold an order, it will be revoked.

Duties of excise goods are not eligible goods under a Tradex order. They include:

  • most forms of alcohol
  • cigarettes and other tobacco products
  • a wide range of petroleum products.

You can’t apply for or hold a Tradex order if you are:

  • an unincorporated entity
  • an individual who is an insolvent under administration
  • an externally-administered body corporate
  • a partnership where any of the partners is an insolvent under administration.

How to apply

To apply for a Tradex order:

If you need help completing the application, use the guide at the back of the application form.

Once you've got a Tradex order, you don't need to apply for separate or new orders. If you wish to add new goods to your order, you can apply for a variation to your Tradex order. The order will cover any future shipments of the nominated goods.

Submit your Tradex application now

Email your application

Once we receive your application, we'll contact you to discuss:

  • your business
  • your importing and exporting activities
  • your record keeping
  • how you intend to use your Tradex order against your imports.

If we approve your application, we’ll send you a notice which includes:

  • your Tradex order number
  • the instrument number you should use on Customs Import Declarations
  • the date on which your Tradex order comes into force
  • a description of the nominated goods and their associated Tariff chapter heading number
  • conditions of use for your Tradex order.

If your application is not successful, we will write to you informing you of the reasons why your application was refused. If you are not satisfied with the outcome, you can seek a review of the decision.

Contact

Need help?

Let us answer your question over the phone, email or live chat.

  • Phone:
    13 28 46
  • Open Hours:
    Monday – Friday, 8am – 8pm across Australia
  • Website:
    Contact us

Key documents

You need to comply with Tradex legislation:

Policy and Administrative Guidelines

pdf · 0.31 MB docx · 0.13 MB

Application form

docx · 0.13 MB

Tradex duty liability and payment form

pdf · 0.25 MB docx · 0.12 MB

Application for variation of a Tradex order

pdf · 0.37 MB docx · 0.13 MB

Reconsideration of Decision form

pdf · 0.26 MB docx · 0.06 MB

2024/25 Guidelines on importation of oak wine barrels

pdf · 0.09 MB docx · 0.04 MB

Other concession programs

Tradex isn’t the only program that can help you reduce your costs when you import and export goods. The following programs provide either an exemption or a refund of your customs duty or GST, if you meet eligibility requirements.

The programs listed below may be more suitable if you can't meet the record keeping requirements of the Tradex program.

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