Biosecurity Imports Levy In terms of collecting the $10.02 per TEU, the position from Freight & Trade Alliance (FTA) remains that alternate modelling is required rather than the DAWR proposal of collecting from stevedores. It is anticipated that stevedores will look to recover this cost via the Vehicle Booking System (VBS) used by transport companies to book time slots for the collection of import containers.
If this were to occur, it is again anticipated that transport operators would look to recover this cost with an additional administrative fee to address operational costs and offset negative cash flow implications. Likewise this cost and recovery is likely to cascade down the supply chain with importers ultimately paying an inflated price with additional impost and complexity of GST payments. FTA recommends that the department consider two alternate models: Levy collection on the Full Import Declaration (FID) The FID is already a collection point for duty, GST, Import Processing Charges and other government imposed charges. It is recommended that the Integrated Cargo System (ICS) have code reinstated to calculate containers per FID to administer the new levy. The benefit of the FID is that costs are usually passed on from customs brokers to importers at a net rate as per costs displayed on the FID. Levy collection charged against shipping lines Charge the shipping line against manifested and confirmed discharged containers. Unlike the above FID proposal, this would capture both full and empty container to meet the intent of the budget announcement. On a commercial basis, shipping lines would most likely pass this onto customers (freight forwarders / importers) along with existing port service charges.
FTA also sought further information as to the rationale for the tax burden being focused on containerised and bulk sea cargo import consignments - the DAWR response is available HERE (FTA/APSA MEMBER LOGIN REQUIRED) Further background information is available HERE
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