Customs Act 1901 — import declarations + duties
Goods imported >$1,000 require Import Declaration (N10) + duty payment.
Who must comply
Owners of goods imported into Australia (businesses and individuals) that are to be entered for home consumption by import declaration, and customs brokers lodging declarations on their behalf as agent of the owner.
What triggers it
Importing goods by sea, air or mail that are required to be entered, including goods held in a licensed warehouse being released for home consumption.
When due
Before the goods can be released from customs control into home consumption; if goods are not entered within the prescribed period, a Collector may move them to a warehouse at the owner's cost and, after a further period, sell or dispose of them (s 72).
Evidence required
Lodged import declaration and import entry advice; commercial invoice, freight and insurance documents supporting the customs value; tariff classification and origin evidence for any concession or free trade agreement claim; permits for restricted goods; duty and GST payment records; any amber statement or voluntary error notice lodged to correct a declaration.
Max penalty
Making a false or misleading statement in a declaration that reduces duty is a strict liability offence with a fine of up to the greater of 60 penalty units ($21,840) and the duty shortfall (Customs Act 1901 s 243T); where no duty is lost the fine is up to 60 penalty units per false or misleading statement (s 243U). The Act also provides for infringement notices (s 243X), and the offences do not apply where a written error notice is given voluntarily before the person receives a notice under s 214AD.
Who must comply with this? The applicability test by industry, business structure and size.
Summary
Section 71A of the Customs Act 1901 defines an import declaration (the N10) as the communication to the Department of Home Affairs of information about goods intended to be entered for home consumption. It is usually lodged electronically through the Integrated Cargo System, or on the approved paper forms B650 (sea or air cargo) and B374 (international mail), and covers the owner's details and identifier (ABN, ABN/CAC or CCID), transport details, and the customs value built up from invoice, freight, insurance and other costs, expressed in Australian dollars. Generally all imported goods attract customs duty and GST unless an exemption or concession applies, and some goods can be temporarily imported for up to 12 months without duty if conditions are met. An importer unsure whether a statement is accurate can attach an 'amber statement' explaining the uncertainty.
Enforced by
Source legislation
Topics
Related
- 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.
Reading
Frequently asked questions
- Who must comply with Customs Act 1901 — import declarations + duties?
- Owners of goods imported into Australia (businesses and individuals) that are to be entered for home consumption by import declaration, and customs brokers lodging declarations on their behalf as agent of the owner.
- What triggers Customs Act 1901 — import declarations + duties?
- Importing goods by sea, air or mail that are required to be entered, including goods held in a licensed warehouse being released for home consumption.
- When is Customs Act 1901 — import declarations + duties due?
- Before the goods can be released from customs control into home consumption; if goods are not entered within the prescribed period, a Collector may move them to a warehouse at the owner's cost and, after a further period, sell or dispose of them (s 72).
- What is the maximum penalty for Customs Act 1901 — import declarations + duties?
- Making a false or misleading statement in a declaration that reduces duty is a strict liability offence with a fine of up to the greater of 60 penalty units ($21,840) and the duty shortfall (Customs Act 1901 s 243T); where no duty is lost the fine is up to 60 penalty units per false or misleading statement (s 243U). The Act also provides for infringement notices (s 243X), and the offences do not apply where a written error notice is given voluntarily before the person receives a notice under s 214AD.
- What evidence is required for Customs Act 1901 — import declarations + duties?
- Lodged import declaration and import entry advice; commercial invoice, freight and insurance documents supporting the customs value; tariff classification and origin evidence for any concession or free trade agreement claim; permits for restricted goods; duty and GST payment records; any amber statement or voluntary error notice lodged to correct a declaration.
Source: https://www.abf.gov.au/importing-exporting-and-manufacturing/importing/how-to-import. Rules Mate is not a law firm. Always verify against the live regulator source before acting.