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Australian Customs Notice No. 2023/29

This release was originally published via aucustomsclearance.com.au.


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Extension of the temporary duty reduction for goods from Ukraine


The Australian Government has extended the temporary duty reduction on goods that are the produce or manufacture of Ukraine for twelve months. These goods will continue to have a “Free” rate of customs duty.


The original measure applied the duty reduction to eligible goods that entered home consumption in Australia on or after 4 July 2022. It applied for a period of twelve months and was due to end at the end of 3 July 2023. The measure has been extended for a period of twelve months to the end of 3 July 2024. This arrangement is established by Notice of Intention to Propose Customs Tariff Alterations (No.2) 2023 (Attachment A), signed on 29 June 2023.


Rules of Origin


Goods are determined to be the produce or manufacture of Ukraine, if they meet the requirements under Division 1A of Part VIII of the Customs Act 1901 as it applies to Developing Countries. For the purposes of determining originating status for goods from Ukraine, inputs from other Developing Countries can be included as originating in the qualifying region.


For the purposes of determining originating status for goods from other Developing Countries, inputs from Ukraine cannot be included as originating in the qualifying region.


To ensure that a ‘Free’ rate of customs duty is accessible to goods that may be the produce or manufacture of Ukraine, goods containing inputs from Russia and Belarus can still be considered originating provided they meet the rules of origin requirements.


Integrated Cargo System


The temporary rates for Ukraine are available in the Integrated Cargo System (ICS) and commenced on 4 July 2022.


To declare these goods, record the following details on the import declaration (Nature 10, Nature 30 or Nature 10/20):


  1. Enter the two-digit United Nations country code UA in the Origin Country Code field.

  2. Enter the country code UA in the Preference Origin Country Code field.

  3. Click on the drop down button and select DCU (Developing Country – Ukraine) in the Preference Scheme Type field.

  4. In the Preference Rule Type field, click on the drop down button and select one of the following options representing the preferential rule of origin that the good meets:

  • P50 (Partly manufactured goods with a minimum 50% local content – no accumulation)

  • URP (Unmanufactured raw product)


Concessional Tariff Treatment


Goods that are the produce or manufacture of Ukraine can claim Schedule 4 concessions where appropriate. Arrangements for goods valued at, or less than, AUD1,000 are not impacted by this change.


Excise-equivalent goods


Excise-equivalent customs duties applied under Chapters 22, 24, 27, 29, 34 and 38 of Schedule 3 to the Customs Tariff Act 1995 will continue to apply to goods that are the produce or manufacture of Ukraine.


Customs Tariff Working


Pages and the Online Tariff The footnotes added as part of the original measure will be retained.


The following text has been added to the footnote section of all chapters except Chapters 22, 24, 27, 29, 34 and 38.


From 4 July 2022, goods of Ukraine, in accordance with proposed section 18B of the Customs Tariff Act 1995, are Free.


The following text has been added to the footnote section of Chapters 22, 24, 27, 29, 34 and 38.


From 4 July 2022, for goods of Ukraine, in accordance with proposed section 18B of the Customs Tariff Act 1995, if a DC rate is shown, then the DC rate applies, if no DC rate shown Free rate applies.


The Online Tariff has been updated to reflect the new footnotes. No Customs Tariff Working Pages will be issued in relation to these changes due to the comprehensive nature of the changes.


Restrictions on importing goods from certain locations


The Autonomous Sanctions Regulations 2011 bans the importation of goods from specified regions of the Ukraine. These arrangements are administered by the Department of Foreign Affairs and Trade, further information is available at Specified Ukraine regions sanctions regime | Australian Government Department of Foreign Affairs and Trade (dfat.gov.au). The temporary duty reduction on goods from Ukraine does not alter the operation of the sanctions.


Any queries related to this issue can be directed to tradepolicy1@abf.gov.au.

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