| The Australian Border Force (ABF) has published Australian Customs Notice (ACN) 2026/05, advising of a new customs duty concession under Item 59 to Schedule 4 of the Customs Tariff Act 1995 for goods imported for use in connection with the AFC Women's Asian Cup 2026. The key points are as follows: - A new customs by-law (No. 2696732) provides a 'Free' rate of customs duty for eligible goods imported by the Asian Football Confederation and related entities for use in connection with the AFC Women's Asian Cup 2026.
- The by-law has retrospective effect from 1 July 2025, allowing eligible importers to seek refunds of customs duty paid on qualifying goods imported from that date.
- Importers seeking to utilise Item 59 must record treatment code 759 on the import declaration (or self-assessed clearance for goods valued at $1,000 or less).
- Use of Item 59 does not affect other taxes or charges that may be payable, and all goods must meet the conditions set out in the by-law.
- Refunds may be available for eligible goods already imported, subject to meeting the legislative requirements. Applications should be submitted using refund code EB.
The full text of the by-law, including eligibility criteria and qualifying entities, is contained in Attachment A to the notice. To view the complete ACN, please click HERE. |