7.3 Claims

7.3.1 Customs duty exemption

Claims for customs duty exemptions on imported vehicles should be submitted as to Protocol Branch early as possible before the vehicle is imported.

7.3.2 Refunds of GST and LCT

All claims for refunds of GST and, if applicable, LCT, including on Australian-manufactures and second-hand vehicles, should be made following delivery of the vehicle using ATO form
NAT 3155 Motor Vehicle Claim: Application for refund under Indirect Tax Concession Scheme. A claim must be accompanied by a copy of the Application for the Purchase of a Motor Vehicle Under Privilege form approved by Protocol Branch and the Australian Border Force (ABF) and the original tax invoice, and submitted to:

ITCS Claims Processing Team
Australian Taxation Office
GPO Box 9977
BRISBANE   QLD   4001
Email: itcs@ato.gov.au

Last Updated: 8 November 2017