Customs Act 1901 — import declarations + duties
Goods imported >$1,000 require Import Declaration (N10) + duty payment.
highcurrentevent driven
Who must comply
Importers + customs brokers.
What triggers it
Importation of goods to AU.
When due
Prior to release of goods.
Evidence required
Import documents + tariff classification + valuation evidence + 5-year retention.
Max penalty
—
Summary
Customs Act 1901. Goods >$1,000 require Import Declaration via Integrated Cargo System. Duty + GST payable. Tariff Concession Orders + Free Trade Agreement claims.
Enforced by
Source legislation
Topics
tradeimportscustoms
Related obligations
- CWLTHComply with self-assessed clearance + Integrated Cargo System (ICS)Importers must accurately self-assess and lodge customs entries via ICS.
- CWLTHComply with anti-dumping + countervailing dutiesImporters of goods subject to anti-dumping measures must pay additional duty + lodge truthful declarations.
- CWLTHRegister + categorise industrial chemicals (Industrial Chemicals Act 2019)Importers + manufacturers of industrial chemicals must register with AICIS + categorise introductions.
- CWLTHDefence Trade Controls Act — export of controlled goods + techDefence + dual-use goods + technology export-controlled — permit required.
Frequently asked questions
- Who must comply with Customs Act 1901 — import declarations + duties?
- Importers + customs brokers.
- What triggers Customs Act 1901 — import declarations + duties?
- Importation of goods to AU.
- When is Customs Act 1901 — import declarations + duties due?
- Prior to release of goods.
- What evidence is required for Customs Act 1901 — import declarations + duties?
- Import documents + tariff classification + valuation evidence + 5-year retention.
Source: https://www.abf.gov.au/importing-exporting-and-manufacturing. Rules Mate is not a law firm. Always verify against the live regulator source before acting.