What is Certain Inputs to Manufacture?

The Certain Inputs to Manufacture (CIM) helps reduce importing costs for Australian manufacturers of eligible goods. If you intend to import an eligible good and can show that your imported good has a performance advantage in producing the specific end product over a local input produced in Australia, you may be eligible for an import concession.

 

Background

If you’re a manufacturing business looking to import certain types of goods, you may be eligible to claim duty-free entry. This can help to reduce your business costs. In order to do this, you’ll need to show that the goods will perform better than similar types of goods already produced in Australia.

As part of your application, you need to show that the imported goods perform better in your manufactured product than a locally-sourced alternative. You must demonstrate this with an independent technical assessment that quantifies the performance advantage.

 

Eligible Goods

There are two types of eligible goods:

  • Chemical, plastics and paper goods (Item 46 goods)
    • Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
    • Organic chemicals
    • Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
    • Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster
    • Albuminoidal substances; modified starches; glues; enzymes
    • Photographic or cinematographic goods
    • Miscellaneous chemical products
    • Plastics and related articles
    • Paper and paperboard; articles of paper pulp, of paper or of paperboard
    • Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of 5902
  • Metal materials and goods used in food packaging (Item 47 goods)
    • Iron and steel
    • Articles of iron or steel
    • Copper and articles thereof
    • Nickel and articles thereof
    • Aluminium and articles thereof
    • Lead and articles thereof
    • Zinc and articles thereof
    • Tin and articles thereof
    • Other base metals, cermets, articles thereof
    • Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

 

Eligible Applicants

You are eligible for this concession, if you:

  • intend to import an eligible good to produce a specific end product
  • can demonstrate that the imported good performs better than a locally-sourced alternative
  • submit an application before you import the goods

For a concession under Item 46, you must show that the goods you want to import:

  • Are raw materials or intermediate goods classified under one of the relevant Item 46 chapters of Schedule 3 of the Customs Tariff
  • Are used in the production of a specific end product.
  • Offer a substantial and demonstrable performance advantage over substitutable goods produced in Australia.

For a concession under Item 47, you must show that the goods you want to import:

  • Are metal materials or metal goods classified under one of the relevant Item 47 chapters of Schedule 3 of the Customs Tariff.
  • Are used in the packaging of food.
  • Offer a substantial and demonstrable performance advantage in the packaging of food over materials and goods currently available in Australia.

 

Timing

Applications open on an ongoing basis.

 

More Information