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Gary Dutton

Gary Dutton

Partner, Australia, PwC Asia Pacific Customs and Trade


Gary is a Principal with over 20 years experience in customs and excise duties and international trade. Assignments have been conducted on behalf of major multinational corporations, Australian companies and Government in various industry sectors including power and energy, mining, infrastructure, transportation and manufacturing sectors. Assignments have involved representation with all levels of various Government Departments, including the Australian Taxation Office, Australian Customs Service, Australian Trade Commission and Department of Industry and International Customs Authorities.

Relevant experience

  • Successful implementation of the Enhanced Project By-law Scheme for mining, agriculture, manufacturing and power and water supply clients
  • Customs duty savings across a range of clients through the Tariff Concession System
  • Advice to clients across a range of industries to maximise opportunities for preferential rates of duty under Free Trade Agreements
  • Identification and implementation of customs valuation reduction strategies.
  • Prudential Audits of importers and exporters
  • Customs and excise dispute resolution
  • Internal procurement/contract reviews and systems implementation to identify duty saving opportunities
  • Advice and systems implementation relevant to export controls
  • Advice and assistance with excise and associated claims under the Fuel Tax Credit system.

Qualifications & memberships

  1. Licensed Customs Broker with Australian Customs Service
  2. Registered BAS Agent with Australian Taxation Office
  3. Indirect Taxation - Bachelor of Taxation (University of NSW)
  4. Member - Export Institute of Australia
  5. Member – Institute of Chartered Accountants Australia.
  6. Member – Law Council of Australia (Customs and International Trade Committee)

Contact details

Tel: +61 (7) 3257 8783