Importing & Exporting Laws and Regulations in Australia

What is Considered an Import?

If you’re bringing goods into Australia, they are classified as imports and must be cleared by the Australian Customs and Border Protection Services. This applies whether you’re carrying them with you, or having them sent via air freight, sea freight, or international post. These goods may be subject to customs duty, GST, and other taxes.

Do I Need to Pay Customs Duty or GST?

Goods valued at less than $1000 are generally exempt from customs duty or GST, with the exception of alcohol and tobacco products. For these items, the supplier must attach a customs declaration to the package, and they are typically delivered through the Australian postal system.

For goods valued at over $1000, you will need to pay customs duty and GST. The amount is determined by the tariff classification of the goods, which can be complex. Working with a customs broker can help you accurately classify your products and potentially take advantage of free trade agreements to reduce your tariff rate.

• Customs Duty is calculated based on the goods’ tariff classification and their customs value (the price paid, converted to Australian dollars).
• GST is calculated on the Value of Taxable Importation (VoTi), which includes the customs value, any duty paid, and the freight costs to Australia.

You can find more information on the official Australian Customs website.

Indirect Taxes

Imported goods into Australia may be subject to various indirect taxes. These can include:

• Goods and Services Tax (GST): A 10% tax payable on most imported goods. The GST is calculated on the Value of Taxable Importation (VoTi). Some exemptions apply to basic foods and specific medical products.
• Wine Equalisation Tax (WET): A tax on wine, generally applied at a rate of 29%.
• Luxury Car Tax (LCT): A tax that applies to the sale or importation of luxury cars above a certain value threshold.

What is the Minimum Documentation Required?

For all imports into Australia, you must lodge an Import Declaration.

• For imports under $1000, this is a Self-Assessed Clearance (SAC) declaration. These declarations do not incur import duty/GST or data processing charges (excluding alcohol and tobacco).
• For imports over $1000, an Import Declaration is used by the Australian Border Force to assess goods for duty, GST, and other charges, and to determine if permits or other approvals are required.

The minimum documentation you’ll need includes an invoice, a bill of lading/airway bill, and an AQIS Packing Declaration (for sea freight only). You must lodge these documents with your Import Declaration before the goods land in Australia. If you lodge the declaration yourself, you’ll need to provide 100 points of identification.

Do I Need an Import License or Permit?

Generally, individuals and companies do not need an import license. However, a permit may be required depending on the nature of the goods. Permits must be obtained BEFORE the goods are brought into Australia.

• Prohibited Goods: Some items are not allowed to be imported under any circumstances.
• Restricted Goods: Items like medicines, weapons, and dangerous goods require written permission in the form of a permit.
• Quarantine: Goods such as food items, plants, wood, animals, and animal products will require quarantine clearance through the Department of Agriculture.

Exporting Laws and Regulations

Exports from Australia are also regulated under legislation such as the Customs Act 1901 (Cth) and the Export Control Act 1982 (Cth). All goods must be declared for export with the Australian Customs Service.

• Export Permits: Certain goods, including wildlife, heritage items, and hazardous materials, may be subject to additional requirements, including government approval or even total prohibition.
• GST on Exports: Most exports of goods and services are GST-free if they are exported within a specified timeframe of payment or invoicing.

How Clarke Global Can Help You Navigate Australian Import/Export Regulations

The Australian Customs and Border Protection Service and the Department of Agriculture, Fisheries and Forestry accredit and license private Customs Brokers to assist businesses in navigating the complex process of importing and exporting goods.

Clarke Global Logistics is a licensed Customs Broker and holds accreditation from the Department of Agriculture, Fisheries and Forestry to advise on and manage this entire process. We help ensure your business complies with all laws and regulations, avoiding costly penalties and delays.For professional assistance and advice on importing and exporting, please contact us.

Download the How to Import fact sheet as a PDF