New Customs notice on Incoterms and customs duty
The Australian Customs and Border Protection Service ACN 2014/36 advised of the revocation of ACN 2000/30. ACN 2000/30 represented Customs’ view from the year 2000 on the interaction between the relevant Incoterms and liability for customs duty. Specifically, ACN 2000/30 clarified the previous position of Customs as to who the owner of imported goods was […]