Import Procedures
Australia does not require a general licence for importing. However, depending on the nature of the goods and regardless of value, importers might need to obtain permits to clear certain imported goods from customs control. Importers need to verify:
- what import permits, quarantine permits and treatments apply to the specific category and type of imported goods
- whether imported goods are subject to mandatory safety or information standards.
All goods whose value is over AUD 1,000 must enter the country via a Self-Assessed Clearance (SAC) declaration. If importers are clearing goods directly into home consumption and the goods have a value of more than AUD1,000 they will need to make an Import Declaration (N10 Form), and pay the duties, taxes and charges that apply. These declarations can be done by Internet, via the Integrated Cargo System (ICS). An alternative option for lodging Import Declarations is in documentary (paper) form, through: The Import Declaration (N10) (Form B650) if the goods are arriving by sea or air cargo The Import Declaration (N10) – Post (Form B374) if the goods are arriving by international mail.
It is advisable for new importers to use the services of a Customs broker, who over and above filling out the Import Declaration document, can take charge of a certain number of tasks concerning the import process on the importer's behalf. He will have better tariffs for the Customs procedures, but will bill you for his services.
You can also take charge of the procedure yourself and get help from the Customs services. You will find all the necessary information in the Documentary Import Declaration Comprehensive Guide.
Specific Import Procedures
Special restrictions could apply to certain goods while some may be prohibited. Traders involved in the import of industrial chemicals or products containing industrial chemicals (e.g. cosmetics, paint, glue, printing ink and cleaning products) need to register with the National Industrial Chemicals Notification and Assessment Scheme (NICNAS). Registration involves an annual fee.
An importing permit is required for goods that are subject to quarantine regulations. The Department of Agriculture and Water Resources will need to inspect and/or treat products for pests or diseases. From 1 July 2019, new laws apply to the import of tobacco products. Importers must be allowed to import tobacco products.
Consult the Customs website for the list of products whose import is prohibited or restricted.
Importing Samples
The ATA carnet can be used for the import, export or re-export of commercial samples. It must be written on the product that it is a free sample and cannot be sold.
People traveling for business and carrying goods or samples for business purposes may need special authorizations for their goods according to their nature and irrespective of their sale value.
Customs Duties and Taxes on Imports
Customs threshold (from which tariffs are required)
USD 1,000
Average Customs Duty (Excluding Agricultural Products)
On most products imported into Australia, customs duty is 5% of the value of the goods converted to Australian dollars, but this is dependent on the type of goods. For more information, click here.
Products Having a Higher Customs Tariff
Automobile, textiles and shoes (17.5% on average and up to 25%).
Preferential Rates
Australia has a number of trade arrangements with other countries. Under those arrangements, Australia may have agreed to provide some or all goods that originate in those countries preferential tariff rates. The Australia - New Zealand Closer Economic Relations Trade Agreement (known as ANZCERTA or the CER Agreement) is one of the most comprehensive bilateral free trade agreements in existence.
Customs Classification
Australia applies the Harmonized Customs System.
Method of Calculation of Duties
Customs duties are calculated Ad Valorem on the basis of the FOB value of the product.
Method of Payment of Customs Duties
The Customs tax base is usually the Customs valuation of the imported goods. Tax is payable as soon as the goods have cleared Customs. The settlement of duties is managed by a Customs broker. Duties are payable in cash ( in euros, by cheque, by cash money order, by bank transfer); an extension of the time limit for payment may be granted through systems of collection credit or duty credit.