7月1号起澳大利亚ATO将开始对低货值的货物征收GST，而海关方面仍然坚持1000AUD以下的货物不需要征收关税。
对于低货值征收GST的要求将导致货物清关申报系统工作非常复杂，而相关公司也增加了较多的工作量。随着7月1号的临近，仍然没有足够的信息表明海关申报系统会经受考验，如果因为功能异常，可能会导致整个系统崩溃。大家仍然活生生的记得2005年引入有缺陷的海关申报系统时突然间让澳大利亚港口、机场陷入停顿的经历。
INDUSTRY OPINION: Uncertainty on importtax reforms as we near 1 July “go live”
April 10 2017 - 11:00:00 ON MARCH 23 2017, the Senate referred the provisions of the Treasury LawsAmendment (GST Low Value Goods) Bill 2017 to the Senate Economics LegislationCommittee for inquiry and report.
The Bill proposes to amend i) A New Tax System (Goods and Services Tax) Act1999 to ensure that goods and services tax is payable on certain supplies oflow value goods that are purchased by consumers and are imported intoAustralia; and ii) Taxation Administration Act 1953 (TAA) to broadenadministrative penalties for making false or misleading statements.
The Committee is due to report to the Senate by May 9, 2017.
Freight & Trade Alliance (FTA) accepted an invitation from the Committeeto provide feedback following our earlier engagement with the Department ofImmigration and Border Protection, the Australian Taxation Office and Treasury– below is a summary of the main points from our formal submission:
Submission scope The Bill brings with it considerable complexity for industry in managingseparate processes. Revenue collection at the border will remain for goods witha Value of Taxable Importation over $1,000 AUD using a Full Import Declarationvia the Integrated Cargo System (ICS).
If passed, the legislation will mean that “overseas vendors”, “electronicdistribution platforms” and “re-deliverers” will have to account for GST onsales of low value goods to consumers in Australia if they have GST turnover of$75,000 or more.
This hybrid model will force new cargo reporting and clearance requirementsassociated with the import of low value cargo on international freightforwarders, express carriers and licensed customs brokers.
Accordingly, the primary focus of the FTA submission submitted to Treasuryon December 2, 2016 and January 23, 2017 centred on the operational impactsaffecting these sectors of Australian commerce.
Compliance We understand from our consultation that the Australian Taxation Officeintends to take a considered and reasonable approach to compliance activity asindustry implements the low value imported goods reforms.
Whilst we support this approach, it is essential that a tough stance istaken on vendors deliberately avoiding GST payments and gaining a commercialadvantage over compliant entities. This threat is greater for goods arrivingvia post that is not subject to cargo reporting and Self Assessment Clearance(SAC) processing.
Recommendation 2. Informed compliance measures be introduced to deterfraudulent activity and to ensure that postal and cargo handling servicesoperate on a “level playing field”.
We note the introduction of Section 84-53 and the relevant penalty inSection 288-46 in Sch 1 to the TAA. Our understanding is that this penalty maybe imposed on “overseas vendors”, “electronic distribution platforms” and“re-deliverers” if reasonable steps are not taken to supply prescribedinformation to entities completing declarations at the border.
Recommendation 3. We seek further engagement with compliance enforcementagencies to gain an understanding of potential implications to entitiesresponsible for completing declarations at the border including internationalfreight forwarders, express carriers and licensed customs brokers.
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The Way I was--我的照片，我走过的路（三） (2005-5-13) moth 
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发表于 2017-3-31 08:34
