Customs and Border Protection Invoices

The types of invoices raised to Clients of Customs and Border Protection include: 

1. Air and Sea Cargo invoices;
2. International Mail invoices;
3. Financial Systems invoices; and
4. Manual invoices

Air and Sea Cargo Invoices

 ICS invoice example image  (227KB)

International Mail Invoices

International Mail Invoices

Customs Duty, Goods and Services Tax (GST), Wine Equalisation Tax (WET – if you are importing wine) and other charges are calculated and payable when you make a Postal Import Declaration for goods that have a value above the threshold amount (currently $1,000 AUD) or if you import alcohol and/or tobacco products through the international mail environment. 

The rate at which you will be charged is determined by the tariff classification(s) that describe your goods and their country of origin.

An invoice produced by Customs and Border Protection's International Mail Gateway can be paid using any one of Customs and Border Protection's payment options.

DutyCalc invoice example image (208KB)

Alcohol and tobacco products with a value less than the import threshold will be assessed by a Customs and Border Protection officer.  You will be issued with a Duty Assessment Tax Invoice which will be posted to you by Australia Post.

Clients who are required to pay charges on Unaccompanied Personal Effects will also receive a Duty Assessment Tax Invoice.

Please note that Clients paying an International Mail or Unaccompanied Personal Effects Duty Assessment Tax Invoice online will not be able to register as a regular user; instead you can make a payment via the single payment option.

Postal Import Declaration Payment Advice example image (318KB)

A Postal Import Declaration Payment Advice will be issued to you via email or post after submission of an Import Declaration (N10) – Post Form (B374).  This form must be completed for all goods imported through the International Mail environment exceeding the threshold amount.

Financial System Invoices

An Invoice produced by Customs and Border Protection's financial system can be paid using any one of Customs and Border Protection's payment options.

 Financial System example invoice  (98KB)

Manual Invoices

A manual invoice is not created through a system; instead it is created manually by a Customs and Border Protection officer. It is processed manually through the financial system by a Customs and Border Protection cashier.

Manual Invoice example (207KB)