Customs Regulation 2015

1

The cost of inspection and testing of materials and goods.

2

The cost of insurance of the following kinds:

(a) insurance of plant, equipment and materials used in the production of the goods;

(b) insurance of work in progress and finished goods;

(c) liability insurance;

(d) accident compensation insurance;

(e) insurance against consequential loss from accident to plant and equipment.

3

The cost of dies, moulds, tooling and the depreciation, maintenance and repair of plant and equipment.

Note: See subclause (2).

4

The cost of interest payments for plant and equipment.

5

The cost of research, development, design and engineering.

6

The cost of the following items in relation to real property used in the production of the goods:

(a) insurance;

(b) rent and leasing;

(c) mortgage interest;

(d) depreciation on buildings;

(e) maintenance and repair;

(f) rates and taxes.

Note: See subclause (2).

7

The cost of leasing of plant and equipment.

8

The cost of energy, fuel, water, lighting, lubricants, rags and other materials and supplies not directly incorporated in manufactured goods.

9

The cost of storage of goods at a factory.

10

The cost of royalties or licences in relation to patented machines or processes used in the manufacture of the goods or in relation to the right to manufacture the goods.

11

The cost of subscriptions to standards institutions and industry and research associations.

12

The cost of the provision of medical care, cleaning services, cleaning materials and equipment, training materials and safety and protective clothing and equipment.

13

The cost of the disposal of non‑recyclable waste.

14

The cost of subsidisation of a factory cafeteria to the extent not recovered by returns.

15

The cost of factory security.

16

The cost of computer facilities allocated to the process of manufacture of the goods.

17

The cost of contracting out part of the manufacturing process within Australia or New Zealand.

18

The cost of employee transport.

19

The cost of vehicle expenses.

20

The cost of any tax in the nature of a fringe benefits tax.

1

Any cost or expense relating to the general expense of doing business, including any cost or expense relating to insurance or to executive, financial, sales, advertising, marketing, accounting or legal services.

2

The cost of telephone, mail and other means of communication.

3

The cost of international travel expenses, including fares and accommodation.

4

The cost of the following items in relation to real property used by persons carrying out administrative functions:

(a) insurance;

(b) rent and leasing;

(c) mortgage interest;

(d) depreciation on buildings;

(e) maintenance and repair;

(f) rates and taxes.

5

The cost of conveying, insuring or shipping the goods after manufacture.

6

The cost of shipping containers or packing the goods into shipping containers.

7

The cost of any royalty payment relating to a licensing agreement to distribute or sell the goods.

8

The manufacturer’s profit and the profit or remuneration of any trader, agent, broker or other person dealing in the goods after manufacture.

9

Any other cost incurred after the completion of manufacture of the goods.