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importing.com.au

7 min read · Updated October 2026

Illustration for the guide: Free Trade Agreements & Certificates of Origin

Key takeaways

  • FTAs cut most qualifying imports to 0% duty — but origin rules, not shipping origin, decide eligibility.
  • A valid Certificate of Origin must be presented at entry; retrospective claims are much harder.
  • Keep origin documents for 5 years — the ABF audits preference claims.

Free Trade Agreements & Certificates of Origin

Australia has free trade agreements in force with most of its major trading partners. For importers, FTAs mean one thing: duty-free (0%) entry for qualifying goods that would otherwise pay the 5% general rate.

Australia's major FTAs

Agreement Partners
ChAFTA China
JAEPA Japan
KAFTA South Korea
AANZFTA ASEAN nations (incl. Thailand, Vietnam, Malaysia, Singapore, Indonesia, Philippines)
IA-CEPA Indonesia (upgraded)
CPTPP Trans-Pacific bloc (incl. Japan, Canada, Mexico, Vietnam, Singapore, NZ, Chile, Peru, Malaysia, Brunei)
RCEP Regional bloc incl. China, Japan, Korea, ASEAN, NZ
Australia–UK FTA United Kingdom
Australia–India ECTA India
ANZCERTA New Zealand (closest integration)
Australia–US FTA United States
Australia–UAE CEPA United Arab Emirates

Coverage differs per agreement and per product — the Working Tariff shows the preferential rate for each tariff line under each agreement.

Rules of origin — the catch

FTA rates only apply to goods that originate in the partner country under that agreement's rules of origin. Shipping from China is not enough — the goods must be wholly obtained there or undergo sufficient transformation (typically a change in tariff classification and/or a regional value content threshold). Goods merely repacked or transhipped through an FTA country don't qualify.

How to claim

  1. Classify the goods (HS code) and look up the FTA rate for your agreement in the Working Tariff — see the HS codes guide.
  2. Confirm the rule of origin for that tariff line under the agreement (DFAT publishes the texts; your broker can check).
  3. Obtain proof of origin from the supplier/exporter: a Certificate of Origin issued by an authorised body, or a Declaration of Origin (many agreements accept exporter/producer declarations).
  4. Present it at entry — claim the preferential rate on the Import Declaration. Retrospective claims after clearance are possible but much harder.

What the certificate must show

Exact requirements vary by agreement, but typically: exporter and importer details, description and HS classification of the goods, the origin criterion met, quantity/invoice reference, and the issuing body's stamp or the exporter's signed declaration.

Practical tips

  • Make the origin document a purchase-order condition — suppliers arrange it far more easily before shipping than after.
  • Keep origin documents for 5 years — the ABF audits preference claims.
  • No valid document at entry? Pay the 5% and pursue a refund claim later, or hold goods in a bonded warehouse while the paperwork is sorted.
  • GST at 10% of VoTI applies regardless of FTA duty savings — model both in the landed cost calculator.

Frequently asked questions

How do I get 0% duty under a free trade agreement?

Three things must line up: your goods must meet the agreement's rules of origin, the tariff line must have a preferential rate under that agreement, and you must present a valid Certificate of Origin or Declaration of Origin at the time of entry.

Does shipping from an FTA country make my goods eligible?

No. Goods must originate there under the agreement's rules — typically wholly obtained or substantially transformed in the partner country. Goods merely transhipped or repacked through an FTA country do not qualify.

Can I claim the FTA rate after the goods have cleared?

Retrospective refund claims are possible but harder. It is far better to have the origin document at entry — or hold goods in a bonded warehouse while paperwork is arranged.