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A year-end adjustment, may require more adjusting than you think

It’s time to determine what payments should be included in the customs value of imported goods.

As our December year-end clients focus on ensuring all of the Australian Taxation Office’s strict deadlines are met, it is also important to meet any legislative requirements under the Australian Customs laws.The Department of Home Affairs, through its enforcement agency, Australian Border Force (Customs), has recently re-issued its guidance on the voluntary disclosure of post-importation adjustments.  Importantly, Customs has reiterated that an obligation arises on an importer to disclo...

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Authors: Leonie Ferretter, Melissa McCosker

Published Date: 23 October 2019

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