Private ruling: goods and services tax (GST) and importation of goods
Published: December 2011
Date scheme commenced: You will import goods.

Ruling: Q1: Will GST by payable on your importation of the goods? | A1: Whether GST is payable on your importation of the goods will hinge on whether it is goods covered by certain items in Schedule 4 to the Customs Tariff Act 1995 . Customs will need to determine whether GST is payable on the importation. The Australian Taxation Office (ATO) cannot determine in this case whether GST is payable on the importation.

Relevant facts and circumstances: You will import goods. You will enter the goods for home consumption.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 13-5 | A New Tax System (Goods and Services Tax) Act 1999 section 13-10 | A New Tax System (Goods and Services Tax) Act 1999 subsection 13-15(1) | A New Tax System (Goods and Services Tax) Act 1999 Division 38 | A New Tax System (Goods and Services Tax) Act 1999 Division 40 | A New Tax System (Goods and Services Tax) Act 1999 Part 3-2

Reasons for decision: Summary: As the issue of whether GST is payable on your importation of the goods hinges on whether these goods are covered by certain items in a schedule to the Customs Tariff Act 1995 and only Customs administers the Customs Tariff Act 1995 , Customs will need to determine whether GST is payable on the importation. The ATO does not administer the Customs Tariff Act 1995 , so it cannot advise whether GST is payable on the importation. | Detailed Reasoning - Detailed reasoning: You must pay the GST payable on any taxable importation that you make. Subsection 13-5(1) of the GST Act provides that you make a taxable importation if: § goods are imported; and § you enter the goods for home consumption However, the importation is not a taxable importation to the extent that it is a non-taxable importation. The goods in your case will be imported and you will enter them for home consumption. Section 13-10 of the GST Act provides that an importation is a non-taxable importation if § it is a non-taxable importation under Part 3-2 of the GST Act; or § it would have been a supply that was GST-free or input tax credit if it had been a supply. Your importation would not have been a GST-free or input taxed supply if it had been a supply. Therefore, your importation will only be a non-taxable importation if it is a non-taxable importation under Part 3-2 of the GST Act. An importation of goods is a non-taxable importation under Part 3-2 of the GST Act if: § the goods are covered by item 4, 8, 15, 18A, 18B, 18C, 21, 21A, 23A, 23B, 24, 25A, 25B, 25C, 32A, 32B, 33A or 64 in Schedule 4 to the Customs Tariff Act 1995 ; or § the goods are covered by item 1A, 1B, 1C, 1D, 1E, 5, 6, 9 or 16 in Schedule 4 to the Customs Tariff Act 1995 and regulations made for the purposes of this subsection. An importation may also be a non-taxable importation under Part 3-2 of the GST Act in certain other circumstances. These circumstances are not present in your case. As the issue of whether GST is payable on your importation of the goods hinges on whether these goods are covered by certain items in a schedule to the Customs Tariff Act 1995 and only Customs administers the Customs Tariff Act 1995 , Customs will need to determine whether GST is payable on the importation. The ATO does not administer the Customs Tariff Act 1995 , so it cannot advise whether GST is payable on the importation.

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