Share with your friends

Hidden cost in imported tissues and other timber products

Hidden cost in imported timber products

Importers must take due diligence to ensure the products they are importing are not manufactured from illegally logged timber.

Leonie Ferretter

Partner, Regional ASPAC Leader – Trade & Customs

KPMG Australia


Also on

Pile of newspapers

A legislation package, introduced in 2012, was designed to combat global illegal logging practices, and to prohibit the importation of timber and timber products that have been illegally logged in contravention of local laws.

The relevant legislation here is the Illegal Logging Prohibition Act 2012 (Cth) (the Act) and the Illegal Logging Prohibition Regulation 2012 (Cth) (the Regulations).

What are regulated products?

The legislation does not only include timber, but extends to timber products such as wood, pulp and paper products – think furniture and toilet paper, paper napkins, tissues, packaging and other every day articles made from paper and pulp (“Regulated Product”).

It should be noted that bamboo, bark, rattan and similar vegetable products are not classified as timber products. Products that are 100 years old or greater are considered antiques and are also not regulated under this legislation.

Due diligence requirements

Importers of any Regulated Product must in all circumstances satisfy themselves that the products they are importing are not manufactured from illegally logged timber. It is not sufficient to simply obtain a declaration from the supplier to this effect.

Rather, a process of full due diligence is required to be established and documented and is, in fact, a legal requirement for the importation of Regulated Product.

To read more of this article, specifically on the basic principles that should be applied, please log in to KPMG Tax Now.

If you're yet to register for KPMG Tax Now, please do so. 

©2021 KPMG, an Australian partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organisation.

Liability limited by a scheme approved under Professional Standards Legislation.

For more detail about the structure of the KPMG global organisation please visit

Connect with us


Want to do business with KPMG?


loading image Request for proposal

Save, Curate and Share

Save what resonates, curate a library of information, and share content with your network of contacts.

Sign up today