Goods that are manufactured on or after 1st December 2018 may be exempt from the seasonal measures providing they meet the following requirements:
- The goods are manufactured on or after 1st December 2018
- The goods are classed as new machinery, vehicles, vessels and/or new complex parts and equipment. This includes goods classified under the following tariff chapters only: 82, 84, 85, 86, 87, 88 and 89.
- Evidence can be provided to show that the goods are manufactured on or after 1st December 2018. (Evidence can be in various forms such as a manufacturer’s declaration, commercial invoice)
- A declaration can be provided stating the goods are new, unused and not field tested.
- The goods can be verified they have been manufactured on or after 1st December 2018 (Evidence can be supported by labelling on the goods)
BMSB measures will not apply if all the above conditions can be met. The Department of Agriculture and Water Resources has applied this policy for previous BMSB seasonal measures. The general policy for this requirement is that ‘a good is only considered to be manufactured on or after 1st December 2018 if all its large, complex components have also been manufactured after 1st December 2018′. This means that any goods that require a significant period to manufacture are not in scope to be exempt from the BMSB measures
For example, a Car classified to Chapter 87, would have to have all the components that go to make up the finished product made on or after 1st December 2018 to be eligible for exemption. Similarly, machinery classified to Chapter 84, would have to have all components made on or after 1st December 2018 to be eligible for exemption.