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
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.