To import goods into Australia, several requirements must be met. An import declaration form must be lodged with goods, providing details of the owner, transport method, goods description, value, and applicable taxes. Some goods are prohibited, restricted, or subject to quarantine inspection and treatment. Labeling may also be required. The process takes at least one business day to clear goods once a complete, accurate form is submitted. Importers can use customs brokers and must obtain necessary registrations like an Australian Business Number. Various guides exist for specific import requirements and regulations.

1. Alliott Group 2012 Asia Pacific Conference
Alliott Group 2012 Asia Pacific Conference – Importing Goods
Importing Goods into Australia – Peter Australia
into Maletz

2. Customs Requirements
• All goods imported must be cleared by Customs
• Depending on type and value of goods various
taxes and duties are involved
Alliott Group 2012 Asia Pacific Conference – Importing Goods into Australia

3. What to do
Import Declaration Form (N10) must be lodged with goods .
This can be lodged electronically. Form requires details of:
 Owner of goods/Importer
 How goods transported
 Type of goods
 Where the goods originated and where they are to be
delivered
 Value of goods and method of calculation
 Tariff and taxes to be paid
Alliott Group 2012 Asia Pacific Conference – Importing Goods into Australia

4. Prohibited & Restricted Goods
• Goods can be completely prohibited or restricted where
you need a permit, licence or written permission to import
• General list and list of contacts provided on Customs
website
• Customs recommend you seek further detailed information
before attempting to import
Alliott Group 2012 Asia Pacific Conference – Importing Goods into Australia

5. Quarantine Requirements
• Some goods are subject to quarantine and are required to
be inspected and/or treated for pests and diseases e.g.
Plant, animal, mineral or human products
• Database of goods provided on Australian Quarantine and
Inspection Service (AQIS) website
• If quarantine required an import permit is required
• Fees and charges apply
Alliott Group 2012 Asia Pacific Conference – Importing Goods into Australia

6. Labelling
Goods may need to be labelled a certain way
– Trade descriptions for a variety of good and associated
guidelines available from Customs
– Country of origin labelling details available from
Australian Competition and Consumer Commission
(ACCC)
Alliott Group 2012 Asia Pacific Conference – Importing Goods into Australia

7. Timeline
Service Standard for complete and accurate manually lodged
import declaration is by close of next business day. You will
then be informed whether:
– Goods can be cleared
– Further information is required
– Examination required
Alliott Group 2012 Asia Pacific Conference – Importing Goods
into Australia

8. Assistance for Importers
Customs Brokers
– Trained professionals in Customs Business that provide their
services for a fee
– Will complete and lodge import declaration on your behalf
– Must be licensed member of industry group
– Ensure goods get through customs and will ensure all
documentation and tariffs are paid
– Can also be affiliated with Freight Forwarders
Alliott Group 2012 Asia Pacific Conference – Importing Goods into Australia

9. Taxes & Duties
• Customs
– Processing Recovery costs
– Customs Duty (Based on classification and value of goods)
• Quarantine
– Import fees
• Taxation
– Goods and Services Tax (GST) of 10% is payable on value of imported
goods before release.
– Calculated on total value which includes duty, transport & insurance (T & I)
– Some goods are exempt from GST
Alliott Group 2012 Asia Pacific Conference – Importing Goods into Australia

10. Taxes & Duties contd..
 The GST paid can be claimed back through a Business Activity Statement
(BAS) or alternatively you can apply for a deferral scheme subject to certain
conditions
 Further taxes apply to certain types of goods such as Alcohol and Luxury Cars
(LCT/WET)
Alliott Group 2012 Asia Pacific Conference – Importing Goods into Australia

11. Registrations
• Australian Business Number (ABN) – required to operate a
business in Australia
• GST Registration- required if turnover greater than $75,000
• Customs & Border Protection Integrated Cargo System
(ICS)- Required to register as a client
Alliott Group 2012 Asia Pacific Conference – Importing Goods into Australia

12. Where to find more information
• Starting up a business www.business.gov.au
• Customs www.customs.gov.au
• Quarantine www.aqis.gov.au
• Taxation www.ato.gov.au
• ABN & GST Registration www.abr.gov.au
• Labelling www.accc.gov.au
Alliott Group 2012 Asia Pacific Conference – Importing Goods into Australia

13. Thank you!
© Hanrick Curran 2012 Alliott Group 2012 Asia Pacific Conference – Importing Goods
www.hanrickcurran.com.au
into Australia