Dear Sir/Madam,
Thank you for your enquiry.
Generally, all goods imported into Australia are subject to Customs duty and
GST and are assessed for community protection risks. However, all goods
(except for tobacco and alcoholic beverages) may be imported duty and tax
free if the value of the goods is A$1000 or less.
Your imported goods may arrive in Australia either by airfreight, express
courier, sea cargo or via the post office. As such, the method of delivery
will determine the Customs clearance formalities and charges.
Irrespective of how your imported goods arrive in Australia, you will be
required to lodge a formal Customs import declaration if their value is
above $1,000, and to pay the calculated duty and taxes. Formal import
declarations can be lodged either electronically or by document as follows:
· Electronic lodgement: obtain a digital certificate in order to
communicate with Customs' electronic systems to complete a formal import
declaration or engage the services of a customs broker (listed in the Yellow
Pages); or
· Documentary lodgement: go to the nearest Customs office and
present the necessary documentation including evidence of identity.
Imported goods with a value of less than A$1000 arriving by post will be
released duty and tax free by Customs for delivery direct to the addressee
except for tobacco, tobacco products and alcoholic beverages or goods
subject to import permit requirements. In these cases, you will be contacted
and notified of the action you must take.
Imported goods arriving otherwise than by post will require the completion
of a Self Assessed Clearance (SAC) declaration before clearance from Customs
control SAC declarations can only be lodged electronically.
No cost recovery charges are imposed by Customs on SAC declarations but
administrative/processing charges may be imposed by carriers acting on your
behalf.
Where the carrier of your goods has sufficient information available to be
satisfied that no duty or taxes apply and that no import permit is required,
they may lodge the SAC declaration on your behalf.
If the carrier cannot, or will not, lodge a SAC declaration on your behalf,
you may either obtain a digital certificate in order to communicate with
Customs' electronic systems to enable you to lodge a SAC declaration or
engage the services of a customs broker or bureau to lodge a SAC declaration
on your behalf.
On the customs website
http://www.customs.gov.au on the right hand side of the home
page, the third subject is prohibited and restricted goods. This list items
which are prohibited imports or goods requiring a permit.
There is no requirement for companies or individuals to hold an import
licence. However, depending on the nature of the commodity, and regardless
of value, owners may need to obtain permits to facilitate clearance of
goods.
You can classify your goods, and find the duty rate, in three ways :
1/ From our website
http://www.customs.gov.au ,select "import export" (from the
left side of the home page), select "customs tariff", scroll to the
appropriate Chapter and find the tariff number and duty rate. ( check
Schedule 5, US Free Trade Agreement by scrolling down to the end of the
Tariff and check in "Schedule 5")
2/ Employ the services of a licensed Australian Customs Agent/Broker,
available from an Australian commercial phone directory.
3/ Apply for a Tariff Advice using a form B102 available from our website
http://www.customs.gov.au , select "media publications and forms", select "forms" ,
scroll to B102 (Application for Tariff Advice. I have included a copy of the
B102 with this email. I have attached the form for your convenience.
You can submit the form at your local Customs Office, or you can fax the
form to your appropriate state office. The fax numbers for each state are
as follows:
QLD - (07) 3835 3141
VIC - (03) 9244 8680
WA - (08) 9430 1391
SA - (08) 8447 9487
TAS - (03) 6230 1261
NT - (08) 8946 6540
NSW/ACT - (02) 8339 6711
Duty will be applied to the valuue of the goods. Goods and Services Tax
(GST) 10% will be applied to the value of the goods + the Duty + Freight and
Insurance.
If you have any further enquiries please do not hesitate to contact us on
ph. 1300 363 263 or alternatively visit our website at
http://www.customs.gov.au.
Regards,
John Bof
Senior Information Officer
Customs Information & Support Centre
Ph. 1300 363 263
Fax. (02) 8339 6714
For more information on Customs refer to:
http://www.customs.gov.au
Please respond to email address
information@customs.gov.au to ensure your
communication with us is answered.
The information above is provided as a guide only and should be clarified by
either lodging a formal advice request with the appropriate section of
Customs or employing the services of a licensed customs broker, if
appropriate.