Goods that are the produce or manufacture of Russia or Belarus and left for direct shipment to Australia from a place of manufacture or warehouse in a country from which the goods were exported between 25 April 2022 and 24 October 2022 and are entered for home consumption in Australia within this period are no longer eligible for the general rate of customs duty in Schedule 3 of the Customs Tariff Act 1995 (Customs Tariff Act).
In-transit goods and goods on the water Goods are for direct shipment to Australia if they do not enter the commerce of another country prior to entry for home consumption in Australia. Therefore, where goods that are the produce or manufacture of Russia or Belarus have left from a place of manufacture or warehouse in a country from where the goods are exported before 25 April 2022 and have not been imported into another country prior to being entered for home consumption or warehousing in Australia, the additional duty rate of 35% will not be payable if these goods are entered for home consumption between 25 April 2022 and 24 October 2022.
Attachment:
ACN 2022_21 – New rates of customs duty for Russian and Belarusian goods.pdf