Customs Tariff

Goods imported into Australia require classification under Customs Tariff Act 1995. This page will provide links to documents that will assist in this process.

• The Working Tariff page gives access to an online version of the Australian Customs Service document titled 'Combined Australian Customs Tariff Nomenclature and Statistical Classification' and commonly known as the Working Tariff Pages.
• The Precedents page relates to considered decisions made by Customs on classification of particular types of goods.
• The Tariff Advice System page provides information upon using the Tariff Advice System to obtain advance rulings on specific goods before they are imported.
• The Tariff Updates page provides a range of information and notifications of changes to, or impacting on, the Tariff.

Important information

Customs import entry procedures are based upon self-assessment by importers, including self-assessment of the correct classification of goods. Importers should be aware of all their obligations in this regard. Penalties may be imposed for the submission of incorrect or misleading information.

Importers wishing to clear their own goods can contact the Customs Information and Support Centre (CISC) on telephone number 1300 363 263 or by email to information@customs.gov.au for advice on procedures. (For details of opening hours and fax, click on the contact customs link at the bottom of the page.) However, it is important to stress that the CISC can not complete customs import entries on behalf of importers. The responsibility to classify the goods and complete documentation remains with the importer.

While it is not a requirement, it is recommended that importers unsure of their ability to accurately classify goods, consider employing the services of a customs broker. Brokers are not part of Customs, but are professionals who specialise in the clearance of imported goods and are licensed by Customs. They may be contacted by reference to the yellow pages of local telephone directories under "Customs Brokers", or by contacting the local branch of the Customs Brokers Council of Australia.

When making business decisions about future imports, the Tariff Advice service provided by Customs may be of assistance. This service provides a classification advice free of charge. However, it must be noted that this service is designed for intended imports of new goods to allow business decisions to be made. It is not designed to deliver real-time advice. The service standard for the provision of advice under normal circumstances is 30 days and it can take longer at times of heavy demand. Advice is given only on specific goods from a specific manufacturer and once an advice is given, it must be followed.