Importing Goods by Post

Imported goods may arrive into Australia by airfreight, express courier, sea cargo or via the post. The method of delivery determines the Customs clearance formalities and charges.

If you are receiving your goods via the post you are considered the importer of those goods and these may be subject to Customs duty and Goods and Services Tax (GST).

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.

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 A$1000, and pay the calculated duty and taxes. Import Declarations are used to clear goods from Customs control. Import Declaration may be lodged electronically, documentarily or through the use of a licensed Customs Broker (located in your local yellow pages). There are cost recovery charges associated with the lodgement of an import declaration.

All imported goods are subject to the controls of the Australian Quarantine and Inspection Services (AQIS). More information on AQIS requirements is available at: www.aqis.gov.au.

COMMUNICATING ELECTRONICALLY WITH CUSTOMS

Should you decide to communicate electronically with Customs using the Integrated Cargo System (ICS), you are required to obtain a digital certificate. A digital certificate should be considered as an electronic signature of either an individual and/or related entity. Further information on:

• Communicating Electronically with Customs;
• Digital Certificates and Client Registration;

can be found on the Customs website www.customs.gov.au.

METHODS OF PAYMENT

Methods of payment include ICS, Electronic Funds Transfer (EFT), Cashier and Internet. (Please check with your regional office their accepted method of payment). Credit card payments to the cashier are accepted up to A$2000 and do not incur merchant fees. However, this is subject to change.

Customs will be passing on to clients the merchant fees (currently 1% + GST) for credit card payments made over the Internet. Customs currently accepts MasterCard and Visa. American Express is currently not accepted via the Internet.

CUSTOM FORMS

Forms will need to be submitted for importers who intend to use the ICS's electronic funds transfer (EFT) facility (Direct Debit request form/s). It is necessary for forms to be completed and sent to Customs for some clients to finalise their ICS client records. Forms are located on the Customs website at www.customs.gov.au.

Possible forms you may be required to complete include:

Form B319: Registering as client in Integrated Cargo System (ICS)

Form B320: Direct debit request - for Integrated Cargo System (ICS) only

Form B322: ICS electronic funds transfer (EFT) client authorisation

Form B323: CCF Digital Certificate and ICS Client Registrations Form

Form B374: Import declaration (N10) - Post

Form B650: Import Declaration (N10)

GIFT CONCESSION

The gift concession (by-law number 9740019) was revoked on and from 1 October 2008.  However importations up to a value of AUD$1,000 are exempt payment of duty and GST (except for alcoholic beverages and tobacco products), see tariff updates for more details.

FREQUENTLY ASKED QUESTIONS

A range of Frequently Asked Questions (FAQs) and responses for imports in the postal environment have been identified and published for your convenience.

The FAQs include questions relating to:

• Why has my parcel been stopped by Customs?
• My goods were sent as a gift, so why should I pay anything at all?
• My goods are only for private use, so why can't Customs just send them on?
• What do I need in order to clear my goods?
• How is the value of goods calculated?
• How do I pay duty/GST?
• What is a "Tariff Classification"?

Should you require further information relating to importing goods please contact the Customs Information and Support Centre on 1300 363 263 or send an email to information@customs.gov.au.

REGIONAL OFFICES