All goods imported into Australia must be declared to the Australian Border Force (ABF).

Import declarations can be made in one of three ways depending on the value of the consignment and the importer's purpose:

• Import Declarations - N10;
• Self-Assessed Clearance (SAC) Declaration); or
• Warehouse Declarations - N20

(i) Import Declarations - N10

For shipments valued at over AUD 1,000, the importer or licensed customs broker must complete the N10 Import Declaration (according to the form) with full information about the imported goods, importer, method of transportation, classification of goods, customs value... Then, submit the Import Declaration (i) through the Integrated Cargo System (ICS) or submit directly to the Australian Border Force (ABF) at the import port.

(ii) Self-Assessed Clearance (SAC) Declaration

For shipments transported by sea/air, with a value of AUD 1,000 or less, the importer/customs agent will complete and submit a Self-Assessment Clearance (SAC) Declaration via the Integrated Cargo System (ICS).

(iii) Warehouse Declarations - N20

In case the enterprise wants to store imported goods in a warehouse licensed by customs before clearing the goods, the importer/customs agent must complete the Warehouse Declaration Form N20 (according to the form), then submit it directly to the Australian Border Force (ABF) or submit it via the Integrated Cargo System (ICS).

Goods declared for storage can be stored in the warehouse indefinitely without having to pay any taxes or fees until (i) the goods are put into consumption according to the Import declaration out of warehouse (N30), or (ii) they are exported.

Note: Businesses cannot store tobacco and consignments with a value of AUD 1,000 or less.

Businesses can find out more about Import Declaration when importing goods into Australia at the following link: https://www.abf.gov.au/importing-exporting-and-manufacturing/importing/how-to-import/import-declaration#cargo

Regarding customs clearance, after the importer has submitted all documents/completed customs procedures and fulfilled all tax and fee obligations, the Australian Border Force (ABF) will review the shipment for customs clearance and release the goods.

• In case ABF needs to provide additional information or re-check information to ensure the validity/authenticity of the set of documents compared to the actual goods, the goods will be temporarily detained until the issue is resolved.
• ABF will refuse to clear the goods in case the shipment does not meet technical standards, violates food safety standards, etc. In these cases, the goods will be returned to the exporting country or destroyed.

Source: Center for WTO and International Trade

• Overview of Procedures for importing goods into Australia
• Determining the import category/import conditions of goods into Australia
• Determining the classification of goods imported into Australia
• Determining tariffs, duties and fees of imported goods into Australia