Everyone who imports or exports out of Australia knows that the regulations regarding customs clearance in Australia are relatively strict. To help you with the complicated process, we’ve gathered the most important information about customs clearance in Australia.
A customs broker comes in handy if you import to Australia since the process is not easy. You need to obtain documents (certificates, permits, licenses) and comply with regulations and quarantine rules. A customs broker is an intermediary between the importer and the customs authority. A licensed customs broker and agent will assist you to:
Determine the tariff classification
Speed up the clearance process
Calculate import costs
Meet your legal obligations
Pay duties and taxes
Lodge declaration and other documentation
Place your cargo at a facility after clearance.
If you import into Australia, you need at least:
A commercial invoice. The CI includes information such as:
date of issue
invoice number
the country of origin
the port of entry
tariff classification code
total invoice value and currency of payment
the unit value (given in a specific currency)
the unit of measure: goods’ net and gross weight
name and address of both the exporter and importer
product name and quantity
means of transport
Incoterms delivery terms.
Customs Entry or Informal Clearance Document (ICD)
Bill of Lading (B/L, BOL) in sea freight; Air Waybill (AWB) in case of air freight. Data included in the transport document:
shipper’s data
consignee’s data
conditions
details of the company/person to be notified of the cargo arrival
container number
quantity, type, and weight of goods.
Other documents relating to the importation.
You must keep all relevant commercial documents relating to the importation for five years from the day of entry.
Generally, importers do not have to hold an import license to import goods into Australia.
Sea cargo reports must be lodged at least
12 hours before arrival in the first Australian port, if the voyage is less than 24 hours
24 hours before arrival in the first Australian port, if the voyage is less than 48 hours
48 hours before arrival in the first Australian port, if the voyage is more than 48 hours
Air cargo electronic reports must be lodged at least two hours before the estimated arrival time specified in the impending arrival report.
a consignee or consignor name or address,
goods description that provides the ABF with minimal or no information about the cargo for 48 hours risk assessment.
When the cargo has already arrived, it must be reported before Certificate of Clearance is issued o within:
24 hours after arrival for sea cargo
3 hours after arrival for air cargo.
Before importing any goods into Australia, you have to provide your Australian Business Number (ABN) to the Australian Border Force and be registered for GST purposes to claim input tax credits (more below).
All goods imported into Australia must be declared and assigned a customs value (in AUD). Therefore, importers (or licensed customs brokers) must self-assess their goods. For current Australia’s tariff classification, check the official website. Most customs duty is 5%.
If there are no substitutable goods in Australia, imports of such goods are exempted from tariffs. Tariffs are also lifted if there is a trade agreement between Australia and the country of origin/target market. Tobacco products and alcohol are subject to additional taxes at the border.
Apart from customs duties, the importer is responsible for applicable GST payments (Goods and Services Tax). The GST is 10% of the value of the taxable importation consisting of:
the customs value of the goods
any duties or WET payable
the value of transport & insurance for the imported goods.
Non-Australian businesses must register for GST if the annual turnover of their supplies connected with Australia is AUD 50,000 and more. Goods valued at AUD 1,000 or less are free of duty and GST, except tobacco, tobacco products, and alcoholic beverages. Still, the 10% is charged on the price of products under a value of AUD 1,000 like jewelry, books, electronic devices, sports equipment, cosmetics, or clothing. There are other exemptions from the GST.
Import declaration (N10 form) must be made if the consignment’s value is over AUD 1,000 and the goods are cleared into home consumption.
If the cargo is valued under AUD 1,000, the importer must make a Self-Assessed Clearance (SAC).
If the consignment valued at more than AUD 1,000 is to be stored in a warehouse before clearing customs, the Warehouse Declaration (N20) is obligatory.
Australia import declaration for air or sea cargo (B650)
Australia import declaration for international mail (B374)
If you import into Australia, you must keep in mind that Australia’s quarantine measures cover:
Fresh food
Animals
Farm products
Mining and construction machinery (all machinery imported into Australia must be free from contamination such as seeds, soil, plant, and animal materials)
Some packaged foods.
Make sure your goods adhere to labeling regulations.
Sometimes you must register goods before they are brought into Australia, such as:
Industrial chemicals (solvents, cosmetics, adhesives, household cleaning products, and toiletries)
Therapeutic goods (medicine and medical devices)
Chemicals used in the agricultural or veterinary sectors.
The entry procedure step-by-step:
Imported goods reach their destination port, and they enter Customs control.
Goods are released if ABF is satisfied the goods are reported and declared correctly (providing a commercial invoice, bill of lading, packing list), any required permits are produced, and all duty and tax liabilities are paid. If you are an importer and registered for GST, you can defer the GST payment by participating in the Deferred GST Scheme.
The ABF issues an Authority to Deal (ATD) that provides permission to deal with goods in the Australian market.
Before exporting goods out of Australia, you must complete all mandatory fields on the Export Declaration and report it to the Australian Border Force. You can lodge the declaration up to six months (one per consignment) before the date the goods are being exported:
electronically through the Integrated Cargo System (ICS)
at one of our counters using the Export Declaration (B957 Form)
need an export permit (regardless of their value)
has a value of more than AUD 2,000
consists of dutiable or excisable goods where the duty or excise duty is unpaid where duty drawback is being claimed.
Exports of goods from Australia are generally free of Goods and Services Tax (GST) if they meet certain conditions or specific rules.
Some goods cannot enter Australia or can be imported with a permit. In most cases, the permission must be produced to the Australian Border Force at or before the time of import. If you import such an item without a relevant document, it will be held by customs.
Drugs, medicines, and therapeutic substances
New psychoactive substances and serious drug alternatives
Tobacco
Therapeutic drugs, substances, and goods
Growth hormones and substances of human or animal origin
Drugs and narcotics
Anabolic or androgenic substances
Intellectual property and cultural items
Goods bearing an image of an Australian state or territory flag, coat of arms or seal; Australian Arms, Flag or Seal of the Commonwealth
Cultural heritage goods
ANZAC
Hazardous goods
Polychlorinated Biphenyls, Terphenyls, and Polyphenyls – Chemicals
Pesticides and other hazardous chemicals
Ozone-depleting substances/synthetic greenhouse gases
Mercury
Hazardous waste
Explosives, plastic
Asbestos
Weapons
Warfare Goods and other Weapons
Knives and daggers
Electromagnetic Weapons
Chemical weapons
Body armor and extendable batons
Firearms
Soft air (BB) firearms
Paintball markers
Imitation firearms
Firearms and firearms parts, accessories, and ammunition
Animals and plants
Tobacco – unmanufactured leaf and tobacco refuse
Toothfish
Fish
Endangered animal and plant species – CITES
Dangerous dog breeds
Cat and dog fur products
Consumer products
Toys – toxic materials
Pencils or paintbrushes – toxic materials
Tobacco – Chewing and oral snuff
Money boxes, novelty – toxic materials
Lighters
Laser pointers
Incandescent lamps
Electronic fly swatters/mosquito bats
Erasers, novelty – toxic materials
Dog collars with protrusions
Counterfeit credit, debit, and charge cards
Cosmetics – toxic materials
Glucomannan, certain seat accessories and sun visors, certain toys, certain water ski releases, and candles/candlewicks containing leads
Ceramicware – glazed
Miscellaneous
Woolpacks
Viable material derived from human embryo clones
Signal jammers/signal jamming devices
Sanctioned countries/entities
Pornography and objectionable material
Pepper and OC spray
Kava
Ice Pipes
Suicide devices
Rough diamonds – Kimberley Process
Defense and Strategic goods
Security Sensitive Ammonium Nitrate (SSAN)
Radioactive substances
Just like there are some restrictions on imports, exporting some goods is also restricted, and permission is needed:
Animals and plants
Toothfish
Endangered animal and plant species – CITES
Cat and dog fur products
Australian native animals and plant species
Firearms: Firearms and firearms parts, accessories, and ammunition
Defense and Strategic goods:
Security Sensitive Ammonium Nitrate (SSAN)
Radioactive substances
Nuclear Material
Certain chemical compounds
Biological agents
Weapons: Electromagnetic Weapons
Consumer goods: Counterfeit credit, debit, and charge cards
Intellectual property and cultural items: Cultural heritage goods
Hazardous goods
Pesticides and other hazardous chemicals
Ozone-depleting substances/synthetic greenhouse gases
Mercury
Hazardous waste
Miscellaneous
Wine and brandy
Viable material derived from human embryo clones
Tablet Presses and Encapsulators
Suicide devices
Sanctioned countries/entities
Pornography and objectionable material
Human body fluids, organs, and other tissue
Rough diamonds – Kimberley Process
Drugs, medicines, and therapeutic substances
Prescription medicines
Precursor substances
Products imported into Australia must comply with relevant regulations. Australia’s national standards body is Standards Australia. The organization represents Australia on the ISO (International Organization for Standardization), PASC (Pacific Area Standards Congress), and IEC (International Electrotechnical Commission).
Foods are under the Australia New Zealand Food Standards Code and the Department of Agriculture, Water and the Environment (DAWE).
The Australian Communication and Media Authority (ACMA) regulates customer equipment, customer cabling, and other devices (the C-Tick mark).
The Department of Infrastructure, Transport, Regional Development, and Communications sets the Australian Design Rules and Australian automotive standards for vehicles.
Original Equipment has to comply with Quality System QS9000.
Permits for medical devices and health-related products are issued by the Therapeutic Goods Administration (TGA).
For importing specific product groups, check the official guides.
If you submit incorrectly prepared documentation, you may be imposed heavy penalties and bear shipping line charges for customs delays.
If you import/export prohibited goods without relevant permission or license, your goods can be seized. Moreover, you can face penalties such as 10 years of imprisonment or/and up to 2,500 penalty points.
If you report your imported cargo late, you can be fined AUD 8,100 (for a business, for an individual – AUD 2,700).
The information is provided for reference only and is subject to change.
Contact: Bryant
E-mail: sales@max-tapes.com
Add: 24/F, Fu Fai Comm 27 Hillier St. Sheung Wan Hong Kong
