Customs Duty

Sven

I was recently looking at the import declaration form from a Heritage auctions daybill purchase.

HA use tariff code 49911.81.00 (49119100 you will find on the import declaration form - Fedex email this once you have paid import fees)
49118100 is described as Pictures, Designs and Photographs (see Schedule 3 https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3, Section XVIII). This attracts a 5% duty fee.

I then start searching other sections of schedule 3 and find this category. 

XXI	97	Works of art, collectors' pieces and antiques

https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xviii/chapter-90

and find this specific tariff code which is DUTY FREE

9702.00.00			ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS	Free

I would have thought a daybill lithograph would be a collector piece and lithograph, and thus be customs duty free.


So either one could ask HA to use 97020000 Tarriff code which is customs duty free

OR

seek a customs duty refund via
https://www.abf.gov.au/importing-exporting-and-manufacturing/importing/cost-of-importing-goods/refund


If anyone has made a recent purchase at HA it would be worth asking or applying for a refund.

I will try next time and let you know how I go!
 

John

I think this happens when items are shipped though Fedex. They clear it through Customs themselves so you don't have control over what is being charged. If you arrange to clear it yourself you can use the correct codes for duty.

Sven

Thanks John