Claiming Preferential Treatment
The importer, not the exporter, is required to make a claim of preferential tariff treatment under the U.S.-Australian Free Trade Agreement (U.S.-Australia FTA) on the basis that the good is U.S. originating. It is the importer’s responsibility to declare in writing in the importation document that a good qualifies as originating. According to the Australian Customs Authority, when importing into Australia and claiming a preferential rate of customs duty for a U.S. originating good, the importer must use the preference code “U” in the preference indicator field on the import entry.
The Australian importer should work with the U.S. exporter to ensure that a U.S. good meets the relevant rule of origin under the U.S.-Australia FTA prior to making a claim. Click here for information on how to determine whether your good meets the rule of origin requirements under the U.S.-Australia FTA.
Certifying Origin
The U.S. exporter may be requested by the importer or the Australian Customs Service to provide information to support a claim of preferential treatment. The information required should confirm that the goods are:
Australian Customs officials may verify a claim of preferential treatment up to fives years after the date of importation. Therefore, it is recommended that exporters and importers maintain documents relating to the importation of the good and all supporting documentation (as noted above) for up to five years after importation, in case Australian Customs authorities seek to verify a claim. Records should also include information on:
Additional Resource
The Australian Customs Authority provides sample statements for U.S. exporters/producers reference when generating documentation in support of a claim of preferential treatment.