A short-payment permit is required to account for the short-fall in duty and/or GST paid for goods that had been imported and declared previously. This may include but not limited to the following scenarios:

• Overlanded goods in excess of the quantity stated in the bill of lading or Air Waybill; or
• Under-declaration or omission of cost, insurance, freight and all other charges incidental to the sale and delivery of the goods; or
• Wrong invoice (with a lower value than invoice value) or currency type used in the declaration of payment permit; or
• Samples, gifts, free-of-charge items provided by overseas supplier not declared in the payment permit.

You should obtain the correct short payment permit:

• In-Payment (GST including duty exemption) permit if only GST is short-paid or
• In-Payment (Duty) permit if only duty is short-paid or
• In-Payment (Duty and GST) permit if both duty and GST are short-paid.