Enhanced project by-law scheme (EPBS)


Enhanced Project By-Law Scheme (EPBS)

Major projects, major savings

If you’re undertaking a project worth more than $10 million, chances are you’ll import goods and pay customs duty.

Under the EPBS, you could obtain customs duty concessions and save up to 5% of the cost of imported capital equipment.

What's the opportunity?
  • You're purchasing goods for your project overseas, because no-one makes them in Australia
  • You will pay customs duty for goods you import directly, or it will be embedded in the price you pay to local suppliers
  • An EPBS duty concession provides all importers of goods (not just the project proponent) with customs duty relief for all goods imported for that project
  • Our specialist team can help you prepare all the necessary documentation to meet the requirements of the EPBS concession.
Deloitte insights | 2 pages

Contact us

Jon Graham

Jon Graham

Partner, Indirect tax

Jon is the partner in charge of the Indirect Tax and Customs Practice in Deloitte Australia, a team of approximately 70 dedicated indirect tax specialists. Jon has 24 years' experience advising on glo... More