Import and export customs compliance in Australia
Australian importers and exporters must comply with the Customs Act 1901 (Cth), related regulations, and permits issued by agencies such as Biosecurity, Defence Export Controls and DFAT. Key obligations cover classification, valuation, origin, prohibited goods and record keeping. This guide sets out the 10 core duties.
Coverage
Businesses importing or exporting goods into or from Australia, including customs brokers, freight forwarders, manufacturers and online retailers using fulfilment centres in Australia.
Legal basis
Customs Act 1901 (Cth), Customs Tariff Act 1995 (Cth) and Customs Regulation 2015. Biosecurity Act 2015 (Cth). Customs (Prohibited Imports) Regulations 1956 and Customs (Prohibited Exports) Regulations 1958. A New Tax System (Goods and Services Tax) Act 1999 (Cth) for import GST.
The obligations
Classify goods correctly under the tariff
Use the Customs Tariff Act 1995 (Cth) classification that accurately describes the goods, supported by a tariff advance ruling where classification is uncertain.
Declare a correct customs value
Value imported goods using a valuation method set out in Division 2 of Part VIII of the Customs Act 1901 (Cth), starting with transaction value.
Claim preferential origin only when eligible
Claim free trade agreement preferential rates only with valid certificates or declarations of origin, meeting the relevant rules of origin and record-keeping standards.
Obtain permits for prohibited and restricted goods
Obtain permits for prohibited or restricted imports and exports — including firearms, chemicals, defence and dual-use goods and certain cultural items.
Satisfy biosecurity requirements
Ensure all imports comply with biosecurity import conditions and are declared in BICON, including treatments, documentation and storage requirements.
Pay duty, GST and WET/LCT where applicable
Calculate and pay customs duty, import GST and other taxes such as Wine Equalisation Tax or Luxury Car Tax by the declared entry date.
Lodge accurate Full Import Declarations
Lodge Full Import Declarations or Self Assessed Clearances with accurate tariff, origin, value and supplier details. False or misleading statements are an offence.
Control defence and dual-use exports
For exports on the Defence and Strategic Goods List, obtain a permit under the Defence Trade Controls Act 2012 and comply with DFAT sanctions where relevant.
Maintain five years of customs records
Keep commercial documents, declarations, permits and FTA origin evidence for at least five years for audit by the Australian Border Force.
Make voluntary disclosures promptly
Where errors are found, make a voluntary disclosure through the ABF to correct entries and mitigate penalties under the infringement notice scheme.
What happens if you do not comply
Penalties under the Customs Act 1901 (Cth) can include duty shortfalls, infringement notices, civil penalties up to 5 times the duty shortfall, and criminal offences for false statements, smuggling and unlawful exports. Directors may face personal liability for serious contraventions.
Reporting requirements
Lodge import and export declarations through the Integrated Cargo System, respond to ABF compliance notices, make voluntary disclosures, and comply with biosecurity, DFAT and Defence Export Controls reporting where applicable.
What firms should do today
- Obtain tariff advance rulings for high-value or ambiguous products
- Document origin for every FTA preference claim
- Keep a prohibited and restricted goods register linked to permits
- Run quarterly self-reviews of classifications and valuations
- Lodge voluntary disclosures promptly when errors are identified
Compliance with Quillio
Quillio reviews sales, supply and distribution contracts to flag classification, origin and sanctions exposure before goods cross the border. See /resources/security for how we handle trade data.
This guide is general information about Australian customs compliance — not legal or licensed customs broker advice. Businesses should engage a licensed customs broker or lawyer for specific classification, duty and sanctions questions.
Build compliance into your stack.
Quillio is built around AU compliance from the ground up — SOC 2 Type II + ISO 27001 + Australian data sovereignty. The free trial requires no credit card.
Start your free trial