For purposes of customs duty assessment, they must also be accompanied by an invoice documenting the transaction value.

Cost-increasing barriers include customs formalities like VAT and excise duty assessments, verification of technical regulations, and also costs incurred by companies in adhering to different technical regulations.

You may be liable to a penalty if your return is inaccurate and, as a result, you do not pay enough duty or if you do not notify us that a duty assessment we have sent you is too low.

Fisher and Labor continued to implement promised peacetime legislation, including the River Murray Waters Act 1915, the Freight Arrangements Act 1915, the Sugar Purchase Act 1915, the Estate Duty Assessment and the Estate Duty acts in 1914.