Australian Import Declarations Explained
Australia is a popular choice for international importers and exporters. Its strong economy, well-developed infrastructure, and favourable business climate make it an ideal trading partner for many countries worldwide. Additionally, Australia’s active participation in Free Trade Agreements (FTAs) and its Deferred GST Scheme enhance its appeal in global trade.
If you plan to import goods into Australia, understanding the import declaration process is crucial. MCC World International will cover everything you need about import declarations, including requirements, procedures, and common challenges.
What is an Import Declaration?
An import declaration is a legal document required by the Australian Border Force (ABF) for goods imported into Australia. It provides critical information about the goods, including:
- Value
- Origin
- Description
- Tariff classification
- Quantity
The import declaration helps customs authorities assess applicable duties, taxes, and charges. It also ensures that the goods comply with Australian laws, such as quarantine, health, and safety regulations.
Why You Need An Import Declaration to Bring in Goods to Australia
An import declaration ensures compliance with Australian laws and allows customs authorities to accurately assess duties, taxes, and charges. It’s required for goods valued over AUD 1,000 or for items like tobacco or alcohol, regardless of value.
Submitting a complete and accurate declaration helps avoid:
- Delays: Goods are held under customs control until all paperwork is in order.
- Fines and Penalties: Mistakes or omissions can result in costly consequences.
- Seizure of Goods: Non-compliance can lead to confiscation.
An accurate import declaration also allows you to claim duty concessions or exemptions, saving costs.
Who Can Submit an Import Declaration?
Import declarations in Australia can be submitted by:
The Importer (Owner of the Goods)
Importers can self-lodge their declarations through the Australian Border Force’s (ABF) Integrated Cargo System (ICS). However, this process requires owners thoroughly understand customs regulations, tariff classifications, and accurate documentation.
Licensed Customs Brokers
Customs brokers are professionals trained in customs regulations and procedures. They can act on behalf of importers to handle import declarations, ensuring accuracy and compliance with Australian laws.
While importers have the option to lodge declarations themselves, the process is complex, and errors or omissions can result in delays, penalties, or fines. For this reason, many choose to engage licensed customs brokers who have the necessary expertise and experience in customs clearance procedures.
Types of Import Declarations
1. Import Declaration (N10)
The Import Declaration (N10) is required for goods valued over AUD1,000 being imported into Australia for home consumption. It ensures the correct duties, taxes, and charges are assessed and paid before release. The declaration provides details about the goods, the importer, and the shipment.
- Required for goods over AUD1,000 and for home consumption.
- Completed by the importer or their agent (customs broker).
- Includes details on goods, importer, transport, and customs value.
- Submitted via ICS or at an ABF counter.
- B650 for air/sea cargo, B374 for international mail.
- Duties and taxes must be paid before release.
2. Self-Assessed Clearance (SAC) Declaration
Used for low-value goods under AUD 1,000, typically personal items or e-commerce orders. In many cases, a SAC declaration is not required unless duties apply. If goods require a permit, an Import Declaration (N10) or long-format SAC Declaration is necessary.
- For goods under AUD 1,000 arriving by air or sea cargo.
- Often unnecessary unless duties or regulations apply.
- Must be submitted via the Integrated Cargo System (ICS).
3. Warehouse Declaration
A Warehouse Declaration (N20) is required if you intend to store imported goods in a customs-licensed warehouse before they are cleared from customs control. This applies to goods with a value exceeding AUD 1,000. However, tobacco products cannot be entered into a warehouse under the Warehouse Declaration.
Users can then submit this declaraction in person or electronically through the Import Control System (ICS). Once lodged, goods entered under a Warehouse Declaration can be stored indefinitely in the customs-licensed warehouse without the payment of duties and taxes, until one of the following occurs:
- The goods are cleared for home consumption via an Import Declaration (N30), taking them out of the warehouse.
- The goods are exported.
This allows businesses to hold goods in a warehouse until they decide whether to clear the goods for domestic use or to re-export them, offering flexibility for handling imports.
4. Transhipment Declaration
This is for goods temporarily imported into Australia before being shipped to another destination. These goods are not intended for the Australian market.
- For goods in transit to another country.
- Includes details of origin, transit period, and destination.
- Ensures no duties are charged in Australia
5. Temporary Import Declaration
For goods that will be re-exported within a specified timeframe, such as items for exhibitions, repairs, or short-term projects.
- For temporarily imported goods.
- Includes purpose and intended duration in Australia.
- Avoids permanent duties and taxes.
6. Carnet (for Temporary Imports)
An internationally recognised customs document that allows temporary importation without paying duties or taxes.
- Used for professional equipment, trade show goods, or personal belongings.
- Acts as a passport for goods, ensuring re-export.
- Requires pre-approval from authorised organisations.
