Use the correct relief route
Specified medicines, therapeutic products and Class 2 cell, tissue or gene therapy products and placebos may receive Customs import relief for regulated trials, re-export or compliant destruction. The materials must meet the restrictions on legal trading and private consumption. Qualifying active-pharmaceutical-ingredient contract manufacturers can apply for ACMT; benefits are conditional and do not extend automatically to local clients or ordinary GST-registered overseas clients.
Analyse grants and research services
An unconditional grant without a direct return benefit is generally outside GST. IP ownership, rights to use results or income-sharing can instead create consideration for a supply. Distinguish grant-monitoring reports from benefits actually consumed by the funder. Overseas R&D zero-rating requires the contractual recipient, direct beneficiary and connection-to-local-goods or land tests; overseas payment alone is insufficient. Retain grant agreements, service flows and import records before determining output tax and eligible input recovery.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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