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Customs Treatment of Australian Post

Investigation report 5

This investigation report was released on 7 July 2000.

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Copyright, Contents, Competitive neutrality policy, Common terms used in the report

Chapter 1   The complaint
1.1   Nature of the complaint
1.2   The investigation

Chapter 2   Background
2.1   Customs clearance arrangements
2.2   Competition between postal services and express couriers

Chapter 3   Assessment of issues
3.1   Import and export thresholds
3.2   Cost recovery issues
3.3 Goods and Services Tax on transport services
3.4   Summary of recommendations


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