🇦🇺 Australia · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
Quick answer
Australian traders import and export through the Australian Border Force using the Integrated Cargo System. You need an ABN, classify goods under the Customs Tariff to find duty (plus 10% GST), check biosecurity and permit rules, and lodge import declarations for consignments over AUD 1,000. Tariff advice and disputes go through the ABF and Home Affairs.
Imports are administered by the Australian Border Force; biosecurity controls are run by the Department of Agriculture, Fisheries and Forestry. Duties and GST apply on import.
- Imports are cleared through the Australian Border Force, with duty and GST assessed on value.
- Strict biosecurity rules apply to food, plant and animal products.
- Some goods require import permits or are subject to prohibitions or restrictions.
Step-by-step
- 1
Get an ABN and register
Get an Australian Business Number; there is no general importer licence, but you register in the Integrated Cargo System (ICS) to lodge declarations.
- 2
Classify goods and check duty
Classify goods under the Customs Tariff Act to find the duty rate, and check free-trade-agreement origin for concessions; GST of 10% also applies.
- 3
Check biosecurity and permits
Check biosecurity conditions (Department of Agriculture) and whether goods are prohibited or need an import permit.
- 4
Handle duty, GST and declarations
Lodge an import declaration for consignments over AUD 1,000 and pay duty and GST; lower-value goods use a self-assessed clearance.
- 5
Clear the goods
Provide the commercial invoice, packing list and transport documents, via a licensed customs broker if you use one; ABF releases the cargo.
- 6
Get advice or resolve disputes
Request a tariff advice or valuation advice for certainty, and seek review of ABF decisions where you disagree.
Checklist
- ABN + ICS registration
- Customs Tariff classification + FTA origin
- Duty + 10% GST
- Biosecurity conditions (DAFF) + import permits
- Import declaration (goods > AUD 1,000)
- Invoice, packing list, transport docs
- Licensed customs broker (optional)
- Tariff/valuation advice / review route
Official authorities
- Australian Border Force
Customs — imports, duties and clearance.
Frequently asked questions
Is there a duty-free threshold?
Goods valued at AUD 1,000 or less generally clear without duty or GST at the border (though GST may apply to low-value imported goods sold online).
Do I need an import licence?
Australia has no general import licence; you need an ABN and ICS registration, plus permits for specific controlled or biosecurity-risk goods.
What is the ICS?
The Integrated Cargo System, the electronic platform for lodging import and export declarations with the Australian Border Force.
Official-information aggregation, not legal advice. Always verify on the authority's own site.
Government portals
- Australian Government — Australian Government's official entry point — quick access to all department services
- Dept of Home Affairs — Student/work visas, skilled migration (189/190/491 subclasses), and citizenship applications
- Australian Tax Office (ATO) — TFN application, tax refunds, GST, superannuation, and personal income tax lodgment