Comply with self-assessed clearance + Integrated Cargo System (ICS)
Importers must accurately self-assess and lodge customs entries via ICS.
Who must comply
Importers + licensed customs brokers.
What triggers it
Importing goods into Australia.
When due
Before release from customs control.
Evidence required
ICS lodgement records; tariff classification analysis; valuation records.
Max penalty
Underpayment recovery + penalty; criminal liability for serious misclassification
Summary
Customs Act 1901 + Customs Tariff Act 1995 establish the import + duty regime. Importers (or licensed customs brokers) lodge import declarations via the Integrated Cargo System (ICS) before goods can be released. Self-assessed clearance places liability on the importer to classify, value + pay duty correctly.
Source legislation
Topics
Related obligations
- CWLTHCustoms Act 1901 — import declarations + dutiesGoods imported >$1,000 require Import Declaration (N10) + duty payment.
- 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 self-assessed clearance + Integrated Cargo System (ICS)?
- Importers + licensed customs brokers.
- What triggers self-assessed clearance + Integrated Cargo System (ICS)?
- Importing goods into Australia.
- When is self-assessed clearance + Integrated Cargo System (ICS) due?
- Before release from customs control.
- What is the maximum penalty for self-assessed clearance + Integrated Cargo System (ICS)?
- Underpayment recovery + penalty; criminal liability for serious misclassification
- What evidence is required for self-assessed clearance + Integrated Cargo System (ICS)?
- ICS lodgement records; tariff classification analysis; valuation records.
Source: https://abf.gov.au/importing-exporting-and-manufacturing/importing. Rules Mate is not a law firm. Always verify against the live regulator source before acting.