In our Update of 21 August we referred to the revocation of Australian Customs Notice 2000 / 30 effected by the issue of a new Australian Customs and Border Protection Notice 2014 / 36.

The revocation of the earlier Notice was of some significance given that it had been in place for 14 years and that there was no forewarning that there were problems with the Notice which necessitated its revocation.

Our Update set out our views on the effect of the revocation of the earlier Notice and the reasons given by the Australian Customs and Border Protection Service ("Customs") for the revocation.

It now appears that the revocation led to concerns from a number of other parties in industry and Customs has now issued a further Notice No 2014 / 43 which refers to numerous enquiries on one aspect of that Notice, as to who is the importer in DDP transactions for GST purposes.  As a result, Customs has indicated that it would shortly issue an update Notice addressing that aspect.

While such further Notice would be welcomed, there is some concern as to when such further Notice will be issued by Customs, whether there will be engagement on the proposed Notice and the extent to which it will incorporate the position of the ATO.

We look forward to the receipt of the new Notice but would reiterate the comments in our earlier Update of 21 August 2014, the majority of which comments are not addressed in the new Notice and apparently will not be addressed in the further promised Notice.