Temporary Import Scheme

The Temporary Import/Export Scheme (TIS) is designed to allow traders to:

  • Temporarily import goods for approved purposes up to a maximum of 6 months, with suspension of Goods and Services Tax (GST) and duty (where applicable), or
  • Temporarily export GST and/or duty-paid goods for approved purposes and re-import the same goods without GST and duty (where applicable)

Temporary Import

Temporary Export

Alternatives to the Temporary Import Scheme

Errors and Offences

Traders may be penalised under the Customs Act if they do not comply with the requirements of the Temporary Import Scheme.

Best Practices

You are accountable as a trader or Declaring Agent for the goods imported under the TIS. You are encouraged to observe the following Dos and Don’ts to improve your compliance with regulatory requirements.