Comply with self-assessed clearance + Integrated Cargo System (ICS)
Importers must accurately self-assess and lodge customs entries via ICS.
Who must comply
The owner of imported goods (the importer of record), and any licensed customs broker or other person who makes or causes a statement to be made to an officer about the goods. Personal effects of travellers and low-value consignments excluded by section 68 are dealt with separately.
What triggers it
Importing goods into Australia, or goods intended for import being on board a ship or aircraft that has commenced its journey to Australia.
When due
The goods may be entered before the ship or aircraft first arrives at the discharge port or airport, and must be entered after arrival if not entered earlier; under section 71C an authority to take the goods into home consumption is generally given only once the goods are cleared and duty, assessed GST and the import declaration processing charge are paid (deferral schemes aside).
Evidence required
Import declarations (N10) or self-assessed clearance declarations and ICS lodgement records; commercial invoices, bills of lading or air waybills; tariff classification and valuation working papers; origin evidence for any preferential rate; import permits; broker authorities; records of any voluntary error notices and amended declarations.
Max penalty
False or misleading statement to an officer resulting in loss of duty (Customs Act 1901 s 243T, strict liability): a fine of the greater of 60 penalty units ($21,840) or the amount of duty underpaid. A false or misleading statement not resulting in loss of duty (s 243U): up to 60 penalty units ($21,840) for each false statement. Underpaid duty remains recoverable
Who must comply with this? The applicability test by industry, business structure and size.
Summary
Under section 68 of the Customs Act 1901, the owner of goods imported into Australia must enter them for home consumption or for warehousing. For goods to be cleared into the Australian market, that entry is made by an import declaration under section 71A, communicated to the Department of Home Affairs electronically through the Integrated Cargo System (ICS) or by document. Lower-value consignments below the thresholds in section 68 and the regulations are cleared instead through a self-assessed clearance declaration (sections 71AAAF onwards). The declaration is self-assessed: the owner, or the licensed customs broker acting for it, states the tariff classification, customs value (in Australian currency), origin and any permits, and calculates the duty, GST and other taxes payable. The Australian Border Force can verify the information, and an importer that discovers an error can lodge a voluntary error notice and pay any shortfall before an infringement notice or proceedings, which removes liability for the strict-liability false-statement offence.
Enforced by
Source legislation
Topics
Related
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Reading
Frequently asked questions
- Who must comply with self-assessed clearance + Integrated Cargo System (ICS)?
- The owner of imported goods (the importer of record), and any licensed customs broker or other person who makes or causes a statement to be made to an officer about the goods. Personal effects of travellers and low-value consignments excluded by section 68 are dealt with separately.
- What triggers self-assessed clearance + Integrated Cargo System (ICS)?
- Importing goods into Australia, or goods intended for import being on board a ship or aircraft that has commenced its journey to Australia.
- When is self-assessed clearance + Integrated Cargo System (ICS) due?
- The goods may be entered before the ship or aircraft first arrives at the discharge port or airport, and must be entered after arrival if not entered earlier; under section 71C an authority to take the goods into home consumption is generally given only once the goods are cleared and duty, assessed GST and the import declaration processing charge are paid (deferral schemes aside).
- What is the maximum penalty for self-assessed clearance + Integrated Cargo System (ICS)?
- False or misleading statement to an officer resulting in loss of duty (Customs Act 1901 s 243T, strict liability): a fine of the greater of 60 penalty units ($21,840) or the amount of duty underpaid. A false or misleading statement not resulting in loss of duty (s 243U): up to 60 penalty units ($21,840) for each false statement. Underpaid duty remains recoverable
- What evidence is required for self-assessed clearance + Integrated Cargo System (ICS)?
- Import declarations (N10) or self-assessed clearance declarations and ICS lodgement records; commercial invoices, bills of lading or air waybills; tariff classification and valuation working papers; origin evidence for any preferential rate; import permits; broker authorities; records of any voluntary error notices and amended declarations.
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.