Expansion of ATT Origin Waiver Benefit

The expansion of the Origin Waiver benefit for ATT was announced on 5 November 2020.  

Four trade agreements have been added:

  • Indonesia-Australia FTA (IA-CEPA)
  • Australia-Hong Kong FTA (AHKFTA)
  • Peru-Australia FTA (PAFTA)
  • Comprehensive & Progressive Agreement for Trans-Pacific Partnership (CPTPP)

Additional benefits for Periodic Payments

  • ATT can now pay ABF-collected import related fees and charges on a monthly basis (on the 21st of the month following the month goods were imported). This is likely to be in effect mid-2021.
  • Initially this will be available to ATT who defer payment of GST through the GST deferral scheme.
  • Also includes customs duty and anti-dumping duty.

The Australian Customs Notice 2020/43 & 2020/48

Expansion of the ATT Origin Waiver benefit to the Pacific Agreement on Closer Economic Relations (PACER) Plus

On 13 December Pacer Plus will enter force for:

  • Australia
  • Cook Islands
  • Kiribati
  • New Zealand
  • Niue
  • Samoa
  • Solomon Islands
  • Tonga


60 days after completion of ratification process Pacer Plus will enter force for:

  • Nauru
  • Tuvalu
  • Vanuatu

Further information will be provided to ATT in 2021

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