Refund of Customs Duty for Short-Shipped Goods

The Australian Border Force (ABF) has created a new refund code published under ACN 2024/05 allowing importers to recover customs duties paid on goods listed on the manifest but never actually received (known as "short-shipped" goods).

Importers can now apply for refunds using code SS if they paid customs duties on short-shipped goods.

Providing shipment records confirming the short shipping will support refund applications.

Per Customs Regulation 2015 Section 109(2) Item 2, importers must apply for short-ship refunds within 14 days of the goods being released from customs control. However, ABF may extend this deadline if:

• Information validating the refund claim came into ABF's possession before customs release.

• Reasonable grounds exist to extend the deadline

An extension may be requested by sending an email to nationalrefunds@abf.gov.au including the full import declaration number, the reason for the extension, and any documentation that can be provided to support the reason for extension.

If you have any questions regarding the above notice, please do not hesitate to contact us via email at info@imageinternational.com.au