The Enhanced Project By-law Scheme (EPBS) allows Australian industry to access tariff duty concessions on eligible goods for significant projects in certain industries, under specific conditions. The scheme allows eligible goods to be imported in separate shipments and from multiple locations. However, a complete application must be lodged before eligible goods are imported. Once applicants have satisfied all requirements of the application process, AusIndustry will issue a determination to allow duty concessions on eligible goods not made in Australia or that are technologically more advanced, more efficient or more productive than Australian made goods.
Eligible goods include:
- EPBS Functional Units consisting of one or more pieces of machinery integrally connected to perform a discrete function;
- components of an EPBS Functional Unit;
- procurement or equipment packages which consist of a quantity of the same type of machinery, equipment or their components to be used across the project;
- Pipes, pipelines, conveyors, power transmission lines, flexible flow lines, etc integral to the project and used to convey gas, liquids, minerals, electricity or other materials or goods;
- articles auxiliary to and designed to be permanently attached to goods identified above; and
- stainless steel materials to be directly incorporated into the goods identified above.
In applying for EPBS concessions, projects must satisfy each of the following criteria:
- fall within one of the following eligible industries:
- resource processing;
- food processing;
- food packaging;
- gas supply;
- power supply;
- water supply.
- meet the capital goods expenditure threshold of $A10 million or more;
- demonstrate eligible goods for the project fall within those permitted under the EPBS Policy and Administrative Guidelines;
- demonstrate eligible goods are not produced in Australia in the ordinary course of business or are technologically more advanced, more efficient or more productive than all goods currently available from Australian production; and
- develop and implement an AusIndustry Delegate approved Australian Industry Participation plan (AIP plan) which provides Australian industry full, fair and reasonable opportunity to participate in all aspects across the entire project.