Quote:
Originally Posted by gary
Hi Raki,
In schedule 4 of the Customs Tariff Act of 1995, goods returned to Australia
after repair or replacement that were either repaired under warranty
or were supplied as part of a safety recall, are free of GST on importation.
Repairs outside of warranty, if below AUD1000, are below the low value
imported threshold and also not subject to GST at the moment. |
You will also need to show documentation that the items were exported by you for repair and the repairer will need to specify that the items are " customer items being returned after repairs" and the cost of the repairs.