Fact Sheet 17 - Questions 1 to 4

What are the main advantages to importers?
What charges can be deferred?
What charges cannot be deferred?
How long can payment be deferred?

What are the main advantages to importers?

 

• Deferral of the payment of customs charges for up to seven weeks, with a minimum period of three weeks.
• No requirement to pay cash on each Customs import entry. Instead, importers have an account with Customs and settle one month’s transactions with a single payment.

back to top

What charges can be deferred?

All charges that are accounted for on Customs import entries can be deferred:
 

• Customs Duty.
• GST.
• HERA Levy.
• ALAC Levy.
• Import Transaction Fee.
• MAF Biosecurity Risk Screening Levy.

back to top

What charges cannot be deferred?

You cannot use this facility to defer payment for charges relating to:
 

• Simplified Import Entries, unless an importer code is used.
• Assessment Notices.
• Temporary Import Entries.
• Sight Entries.
• Additional Duty Notices.

back to top

How long can payment be deferred?

The DPS operates on the basis of one accounting period. A statement is issued at the end of the month, with payment due by the 20th of the following month. The charges deferred during any one accounting period must be paid in full by the payment due date.

back to top

Back to Fact Sheet 17