Byline: Andrew Hudson

Many of those in industry will remember the controversy associated with the introduction of Goods and Services Tax (GST) on “low-value import transactions” (LVT) on consignments three years ago.

This article was first published in July 2021 by DCN.

Andrew Hudson takes us on a deep dive into the Australia-UK Free Trade Agreement (AUKFTA), examining what it means for Aussie importers and exporters.

This article was first published on 5 August 2021 by DCN.

Only a Customs & Trade lawyer nerd who also happens to be a sports tragic would start to think about whether customs duty or Goods and Services Tax is payable on Olympic medals when brought into Australia. It would be unfortunate for the winners of the medals to try and establish the value of the medals and then whether customs duty is payable.

This article was first published in July 2021 by The Daily Cargo News.

Customs & Trade law specialist Andrew Hudson offers some thoughts on the compliance focus of some of Australia’s border agencies.

This article was first published in June 2021 by Thomson Reuters Canada.

Despite the optimism surfacing in some quarters that the world and its economy are recovering from the COVID-19 Pandemic, recovery is far from complete and the consequences will continue to affect the world for many years. This article provides some insight into how Australia’s trade has coped and the shape of its recovery – with a little help from its friends.

This article was first published on 22 June 2021 by Daily Cargo News.

Concerns for human rights have manifested themselves in many ways over the course of many years and led to a range of responses over that time, whether by unilateral national action or collective international action through such bodies as the United Nations Human Rights Council.

Following a flurry of negotiations and carefully worded press releases, Australia and the United Kingdom (UK) have finally confirmed the outline of their agreement on a Free Trade Agreement (FTAs) between the two nations.

This article was first published in June 2021 by Daily Cargo News.

Customs & Trade law expert Andrew Hudson takes a close look at the latest Federal budget, with a focus on how it will affect industry.

This article was first published on 20 May 2021 by Daily Cargo News.

Against the background of concerns on the Federal Government’s trade facilitation agenda, the last two Federal budgets have allocated funding towards work on a “Simplified Trade System” (STS) to operate across Government agencies involved in the import and export of goods.

This article was first published in May 2021 by Daily Cargo News.

Trade law expert Andrew Hudson argues that free-trade agreements are increasingly not just about trade, they also address societal issues, and this is a good thing.

The COVID–19 Pandemic has created many unusual outcomes. One of those was the delay of the May 2020 Australian Federal Budget until October 2020 which included a series of measures aimed at management of the economy in the face of the Pandemic and forecasting future deficits.

This article was first published in April 2021 by Daily Cargo News.

The world continues to struggle with the practical consequences of congestion in the supply chain and governments are initiating reviews into supply chain vulnerabilities and how they may be addressed. However, it remains important that we do not overlook other initiatives to facilitate trade which may have been stalled by the focus on the more immediate problems of the global pandemic.

This article was first published in March 2021 by Daily Cargo News.

The tariff classification of goods is a crucial part of the international supply chain, as it applies to goods at the point of import and export and can affect a number of vital issues such as whether goods are allowed to be imported or exported at all, the duty payable at the point of import and whether dumping or countervailing duty is payable.

The release of the “Interim Government Response” (Response) to the independent review of the Victorian Ports System Review (Review) on 26 February 2021 comes at a time when there is ongoing attention on the state, national and international supply chains.

On 19 February 2021, the Federal Treasurer requested the Productivity Commission (Commission) undertake an independent review (Review) “into supply chain vulnerabilities and risks” to “ensure that the Australian economy is prepared for “possible supply chain disruptions”.

This article was first published in February 2021 by Daily Cargo News.

Even as the world struggles with the health issues from the pandemic, those relying on the supply chain are facing a variety of problems, which collectively are creating additional delays, cost and uncertainty. None of these factors will assist with economic recovery, or the distribution of vaccines and other medical products being used to deal with the pandemic. Further, the economic benefits of a reduction in tariffs through Free Trade Agreements and other trade facilitation measures are being eroded by problems and costs in the supply chain.

This article was first published in January 2021 by Daily Cargo News.

Back in October 2020, the federal government released its proposed budget for the 2020/2021 financial year. As usual, most of the details had been formally announced or “leaked” but it is worth paying attention to a few issues.

This article was first published in December 2020 by Daily Cargo News.

Just when we thought that the most complex thing affecting our trade relationship with the European Union (EU) was how Brexit was going to be effected and how the free trade agreement was going to be completed, other developments are quickly coming into play which may make the position even more complicated.

On 3 December 2020, the Government introduced a new Bill into the Federal Parliament known as the Customs Tariff Amendment (Incorporation of Proposals and Other Measures) Bill 2020 (Bill).

This article was first published in November 2020 by Daily Cargo News.

I was invited by the American Bar Association (ABA) to prepare a chapter on the Australian sanctions regime for inclusion in an ABA publication on comparative sanctions regimes. As I provide advice on sanctions to clients and have an interest in my capacity as a director of the Export Council of Australia, it was a pleasure to accept and spend some time trying to reduce the complex issues both in Australia and overseas.

This article was first published in November 2020 by Daily Cargo News.

Recent news on the international trade stage has been less than optimistic – especially for those Australian exporters who are held up by ongoing Chinese trade bans on some of our primary products and resources.

It appears to be a direct consequence of some diplomatic disagreements but, to date, falls short of a full trade war.

According to most officials, we appear to have a winner in the United States (US) election with the announcement of the success of the Biden/Harris ticket.

This article was first published in October 2020 by Daily Cargo News.

For many years, disputes on trade have led to actual warfare. “Send a gunboat”, was often cited as part of British foreign policy when trade was at risk. Think of the British and French Opium Wars with the Chinese Qing Dynasty which led to the opening of additional European jurisdiction over Chinese ports including Guangzhou and Shanghai and the concession over Hong Kong in favour of the British.

On Tuesday 6 October 2020, the Federal Government released its proposed budget for 2020-21, together with forward estimates of future receipts and expenses. As usual, most of the details had previously been formally announced or “leaked” previously but it is worth paying attention to a few issues. In doing so I have borrowed shamelessly from the exact words from the relevant budget text to ensure accuracy and only added additional commentary when the issue warrants that additional attention.

This article was first published in September 2020 by Daily Cargo News.

It seems counterintuitive but even as Australia struggles out of recession and pandemic, a number of lines have determined that the state of services through Port Botany, Sydney, require the imposition of an additional ‘congestion charge’ for a variety of reasons including the lack of overtime resulting from legally protected industrial action by stevedore employees at Port Botany.

This article was first published in September 2020 by Daily Cargo News.

One of the stories from the COVID–19 pandemic has been the surging numbers of goods being moved through e-commerce. The forced levels of isolation have caused consumers and corporates to resort to purchasing even more goods than ever online seeking urgent delivery.

This article was first published in August 2020 by Daily Cargo News.

The Australian Commonwealth Constitution (the Commonwealth) has an interesting history including its development through a series of Constitutional Conventions between the representative of state governments and other interested parties.

This article was first published in August 2020 by The Daily Cargo News.

In many countries, some participants in the private supply chain are licensed by government to undertake their roles.

This article was first published in August 2020 by AMT Magazine.

During the current pandemic, the focus of many has been on the manufacture of medical equipment required for the treatment of COVID-19 and their urgent movement through the international supply chain.

As an island nation, Australia has always relied heavily on its ports, their wharves and other facilities as well as the associated land–side infrastructure including rail and road access, stevedore operations and empty container parks. Much of the national and international supply chain relies on the efficient operation of the sector.

This article was first published in July 2020 by The Daily Cargo News.

The Indonesia–Australia Comprehensive Economic Partnership Agreement is a positive development for the global free trade agenda writes Customs and Trade Partner, Andrew Hudson.

On 24 June, we delivered a webinar to members of the CBFCA (now IFCBAA) which addressed, in part, the terms of the Indonesia Australia – Closer Economic Partnership Agreement (IA – CEPA) which is to commence on 5 July 2020, as well as the outcomes from the Australian Border Force (ABF) Goods Compliance Update from April 2020.

This article was first published in June 2020 by Thompson Reuters.

One of the fundamental roles of governments during the COVID–19 Pandemic has been to assist the movement of goods through the international and domestic supply chain as well as to support those providing services in that supply chain. While there has been an understandable focus on movement of Personal Protective Equipment (PPE) and related equipment and medication needed to assist in treatment of those affected by the Pandemic, that focus has not excluded the adoption of measures to assist trade in other goods adversely affected by the significant reduction in air and sea cargo options.

This article was first published on 12 May 2020 by Daily Cargo News.

I have previously written the effects of COVID-19 in the international supply chain as well as having presented at meetings and webinars. This included a recent webinar with the Customs Brokers and Forwarders Council of Australia, which was attended by more than 300 members.

One of the major tasks for government’s around the world are to adopt measures which may assist business to recover and thrive as they plan to move out of COVID– 9 restrictions. As much as national governments have committed to generally keep borders open, there remains the need to actively take action to ensure that commitments are met and that new initiatives are adopted to support further enhancements to the trade environment.

During the current pandemic, the focus of many has been on the manufacture of the medical equipment required for the treatment of COVID -19 and their urgent movement through the international supply chain.

This article was first published on 6 April 2020 by Daily Cargo News.

At last, the UK has finally started its process to depart the European Union (EU). However, there is still some real uncertainty about what will remain at the end of the departure process.

On 1 April 2020, the Australian Federal Government announced a new financial package to support exports of seafood to overseas markets as well as to increase funding of the Export Market Development Grant scheme (EMDG). This is one of a series of financial support packages released as part of Australia’s response to the effects of the COVID-19 pandemic.

Andrew Hudson has recently co-authored a white paper with the Customs Brokers and Forwarders Council of Australia, alongside Scott Carson and Gerardo D’Angelo, with additional contributions from Adam Butler, Tim Gray and Taras Lubczyk.

I had previously published an article on 28 January 2020 with some early thoughts on the possible impacts of the coronavirus. However, as matters have progressed, I thought that it warranted an update.

This article was first published by AirCargo Magazine.

Well, it finally happened. 1,317 days, two elections and a number of pieces of legislation after the UK referendum voted to leave the European Union (EU), the departure procedures commenced.

This article was first published by Daily Cargo News.

As I write these words (8 January 2020), we are swaying on the precipice of escalation of warfare between the US and Iran. We are also stunned by the ongoing bushfire disaster which is taking the lives of animals and people as well as destroying properties and countryside.

The High Court decision on the tariff classification of ‘Vita gummies’ and ‘Garcinia weight-loss preparation’. 

We have previously written at length on decisions of the Administrative Appeals Tribunal (AAT), or State or Federal Courts on the classification of goods for customs purposes. The classification of goods is a vital process as many things follow from that classification including rates of customs duty, the need to pay dumping or countervailing duty and whether the goods are prohibited or need permits or licences.

This article was first published by Daily Cargo News.

As I write this article, news of the spread of the ‘coronavirus’ becomes worse on a regular basis. According to today’s media, nearly 60 million people in China’s largest cities are in lockdown, there are 2700 confirmed cases and 80 people have died.

This article was first published by Daily Cargo News.

Only the beginning of the end of tension?

In much the same way that Australia welcomed rain this week, the release of ‘Phase One’ of the US and China Agreement had led to some degree of relief and confidence in the commercial and financial world.

The Australia – Hong Kong Free Trade Agreement (A – HKFTA) starts today, 17 January 2020. This will include preferential rates of customs duty for certain classifications of goods along with more opportunities for investment and trade in services.

This article was first published by Daily Cargo News.

While much debate surrounds the operation of our anti-dumping legislation in practice, it may be a surprise to some that we did not create the regime unilaterally. Our regime takes its origin from Article VI of the General Agreement on Tariffs and Trade 1994 (GATT).

This article was first published by Daily Cargo News.

I have been in the fortunate position of being involved with the Customs Brokers and Forwarders Council of Australia (CBFCA) for a number of years.

The decision of the Victorian County Court in Technology Swiss Pty Ltd and Ecology SRL v Famous Pacific Shipping Pty Ltd which was delivered on 30 September 2019 and published on 13 November 2019 has already received some attention and commentary within industry.

This article was first published by Daily Cargo News.

The Australian Trusted Trader Programme (ATTP) is one of the lead offerings of the Australian Border Force (ABF) and represents an example of how industry and government can work closely together to co-develop a program which has largely delivered on its intended outcomes and is actively supported by industry.

This article was first published by Daily Cargo News.

As much of Australia’s focus was taken by the Melbourne Cup carnival, the leaders of 15 of the 16 nations negotiating the Regional Comprehensive Economic Partnership (RCEP) announced the conclusion of ‘text-based’ negotiations with formal signing now expected in 2020.

This article was first published by Daily Cargo News.

I wrote an earlier article on Brexit for this publication and thought it may be a good time to review the situation and whether there was any further clarity on the position.

This article was first published by AirCargo magazine.

Now that the 46th Federal Parliament has resumed and the commencement formalities have been completed, it is a good time to review the status of our Free Trade Agreement (FTA) agenda along with other new initiatives aimed at facilitating trade.

This article was first published by Daily Cargo News.

Even with the current political pressures around global trade and the supply chain, there seems to be little prospect that there will be no reduction in goods being moved through the international supply chain.

This article was first published by Daily Cargo News.

The start of a new financial year is often used by the business community to launch new initiatives into the market. However, in this case, by media release on 1 July 2019, the Australian Border Force (ABF) as a division within the Department of Home Affairs (DHA) provided details of the establishment of a new ‘Customs Group’ within the ABF.

The term seems to have first arisen in the early 1990s with reference to an ‘open distributed ledger that can record transactions between two parties efficiently and in a verifiable and permanent way’ and was developed to serve as a ‘public transaction ledger’ for the bitcoin cryptocurrency.

This article was published in the July print edition of Daily Cargo News and updated for recent events

In the week leading to the recent Federal election, the Minister for Industry Science and Technology (Minister) released her decisions as to the imposition of interim dumping and countervailing duties on steel pallet racking and PVC covered electrical cabling

Australia depends heavily on sea cargo and the efficient movement of goods through the supply chain both for exports and imports. The benefits of the proliferation of free trade agreements (FTAs) and other initiatives aimed at facilitating trade and reducing barriers and costs, can be compromised when access to the infrastructure is limited, delayed or made more expensive, especially where there is little recourse against those practices.

When most goods enter the country, the completion of customs formalities usually includes the payment of customs and excise duty. However in a number of cases, the duties are not paid on import and the goods are moved under “customs control” to “licensed premises” which are secured facilities, whether bonds or warehouses where goods are held pending payment of the duties and release into “home consumption” for wider use, often for retail sale.

Those operating premises licensed for the handling and retention of goods ‘under customs control’ face a number of significant challenges:

This article was originally published by Daily Cargo News.

There has been significant commentary on the proposal for the introduction of a processing charge on certain low-value import transactions (LVT) which are transacted through a Self-Assessed Clearance Declaration (SAC).

This article was first published by Daily Cargo News.

After several months of uncertainty and speculation, President Trump has finally announced his intention for the US to introduce additional tariffs on steel and aluminium imported into the US. To adapt a famous comment from former US Secretary of Defence, Donald Rumsfeld, it’s time to work out what we know we know, what we think we know and what we know we would like to know.

This article was first published on the 20 February 2018 in Air Cargo Asia-Pacific Magazine. and has been updated on 22 February 2018 to reflect the release of the CPTPP text.

The Trans-Pacific Partnership (TPP) was an ambitious 12 nation free trade agreement (FTA) which was entered into some time ago but had never been formally implemented even though its entry into force had been approved by New Zealand and Australia.

Many of you would be aware of the tradition from Papal elections where white smoke from the Vatican indicates the election of a new Pope.

This article was first published by Daily Cargo News.

On 17 January 2018 a series of media stories announced that Australia had initiated the World Trade Organisation (WTO) ‘disputes’ process against Canada in relation to measures maintained by the Canadian Government and a number of Canadian provinces governing the retail sale of wine.

Those within the customs and international trade industry have been following ongoing narration on the imposition of the Goods and Services Tax (GST) on low-value transactions (LVT) closely.

A decision of the NSW District Court delivered on 16 October 2017 has created massive levels of concern in the freight forwarding industry as it led to an order for significant damages against a freight forwarding company based on bills of lading (BL) which it had issued but were used for purposes other than originally intended.

This article was first published by Air Cargo Asia-Pacific Magazine.

To misquote someone, the free trade agenda is a ‘many-splendored thing’.

To adapt one of the literary world’s great quotes it would appear that ‘the news of the death of the TPP had been greatly exaggerated.’

This update was first published by CBFCA Australia.

On 12 October 2017, the Australian Border Force (ABF) released the September 2017 edition of the ABF Goods Compliance Update (Update).

This article was first published by Daily Cargo News.

A previously reported, the Bill to impose GST on low value imported goods (LVTs) has recently passed through our Federal Parliament. However, by no means have all the issues associated with the Bill been resolved with certainty.

This article was first published by New Zealand Trade and Enterpriseon 3 July 2017..

Australia is introducing new goods and services tax (GST) legislation relating to ‘low value’ imported goods and services.

This article first published in Air Cargo Asia Pacific magazine: Issue 247, March 2017.

For many years, Australian consumers buying goods online from overseas have not been obliged to pay either customs duty or GST on ‘low value transaction’ (LVT) imports where the value of the consignment being purchased was less than $1,000.

This article was originally published by the Customs Brokers and Forwarders Council of Australia and Australian Federation of International Forwarders.

The decision of the AAT in Zaps Transport (Aust) Pty Ltd, Domenic Zappia and John Zappia ats the Comptroller – General of Customs continues the long line of judgments holding those operating licensed warehouse liable for amounts equivalent to customs duty.

This article was written by Rigby Cooke Lawyers Trade and Customs Partner Andrew Hudson, and was originally published by Lloyd’s list Australia on 6 February 2017. For further information, please contact Andrew Hudson

The first week of the Trump administration delivered a number of the outcomes promised during the election campaign and put to rest the theories that the outcomes were only rhetoric.

This article first published in Air Cargo Asia Pacific magazine: Issue 246, January 2017

With the inauguration of the new US President in the rear view mirror and the first run of executive orders signed, sealed and delivered, it is looking likely that we may see a new world order focussed on ‘local interests’.

This article first published in Air Cargo Asia Pacific magazine: Issue 245, November 2016

As we edge inexorably towards 2017, it is worth considering some of the developments which are already in place for those in the supply chain and which will have an immediate impact from the start of 2017.