Australia — Import Procedures & Duties

Australia's customs regime is governed by the Customs Act 1901 (the Act), which establishes the legal framework for the importation of goods, the liability for customs duty, and the procedures for clearance into the Australian customs territory. The Act applies to all goods imported into Australia, except where specific exemptions are provided.

The Australian Border Force (ABF), established under the Australian Border Force Act 2015, administers the Customs Act. Within the ABF, the Comptroller-General of Customs is the statutory official responsible for customs administration. Under section 4 of the Customs Act, the Comptroller-General is defined as "the person who is the Comptroller-General of Customs in accordance with subsection 11(3) or 14(2) of the Australian Border Force Act 2015." Officers of Customs, authorized under the Act, exercise powers and perform functions delegated by the Comptroller-General, including the examination of goods, the assessment of duty liability, and the release of goods from customs control.

Import declaration requirement

Section 71A of the Customs Act establishes the requirement for an import declaration to be communicated to the Department (now administered by the ABF) for goods imported into Australia. An import declaration may be communicated by document or electronically. The Act defines an "import declaration" as "an import declaration communicated to the Department by document or electronically as mentioned in section 71A."

Entry for home consumption or warehousing

Under section 68 of the Act, imported goods must be entered either:

• For home consumption (subsection 68(3A)) — goods are cleared for domestic use upon entry and payment of applicable duties and charges; or
• For warehousing (subsection 68(3B)) — goods are placed in a licensed customs warehouse under customs control, with duty payment deferred until the goods are subsequently entered for home consumption or exported.

Certain classes of goods listed in paragraphs 68(1)(d)–(i) are exempt from formal entry requirements, including accompanied personal or household effects of passengers. However, the owner of such goods must still provide information to Customs in circumstances specified in the regulations.

Duty liability and payment timing

Section 132 of the Act sets the rate of import duty applicable to imported goods. Section 132AA prescribes when import duty must be paid. The specific payment timing depends on the type of entry and whether the importer has an approved payment arrangement under the Act and the Customs Regulations. Import duty is defined in section 4 as "duty imposed on goods imported into Australia."

Authority to deal with goods

Once an import declaration is accepted and duty (or payment arrangements) is in place, the Collector (a Customs officer with delegated authority) issues an authority to deal with the goods. Section 71C governs the issuance of an import declaration advice, which constitutes the authority to deal with goods entered for home consumption. For goods entered for warehousing, section 71DJ(4) governs the authority to deal. Until an authority to deal is issued, goods remain under customs control and may not be removed from the place of importation or a licensed depot.

Self-assessed clearance declarations

For certain low-value goods and eligible consignments, section 71AAAF permits a self-assessed clearance declaration to be communicated to the Department. These declarations streamline clearance for consignments that meet specified criteria, reducing the need for detailed manual processing. Sections 71AAAG–71AAAT govern the Collector's response, the authority to deal with goods covered by a self-assessed clearance declaration, suspension and cancellation procedures, and the withdrawal of such declarations.

Source: Customs Act 1901, as compiled 5 March 2025

Source: Australian Border Force Act 2015

Importers in Australia may defer payment of customs duty, GST, and luxury car tax by providing security or an undertaking to the Australian Border Force (ABF) under section 162A of the Customs Act 1901. This allows goods to be released from customs control prior to payment, enhancing cash flow for compliant importers. The scheme operates as follows:

General security and undertakings under section 162A Section 162A authorises ABF to allow delivery of goods subject to customs control when the importer provides a general security or undertaking. This may be a cash deposit (s 162A(1)(a)), a bank guarantee/transferable instrument (s 162A(1)(b)), or an approved-form undertaking (s 162A(1)(c)). A single general security or undertaking can cover multiple import entries for an importer (s 162A(5)); type and quantum are at the Comptroller-General's discretion (s 162A(4)).

Goods delivered under section 162A are deemed entered for home consumption on delivery (s 162A(3)), establishing immediate duty/GST/LCT liability, with payment deferred until the ABF's specified settlement date. The Act does not set standard frequency or due date—these are imposed as ABF conditions on each security or undertaking, and detailed in internal ABF operational policy.

Where cash or an instrument is used as security, it cannot be released until ABF verifies: (a) no duty/GST/LCT is or may become payable on covered goods (s 162A(7)), and (b) all compliance conditions are satisfied.

Australian Trusted Trader (ATT) duty deferral – repeal of 2018 regulations, introduction of 'Duty Deferral Plus' The Customs Amendment (Duty Deferral for Australian Trusted Traders) Regulations 2018, which provided a legislative basis for specific ATT duty deferral arrangements, have been repealed. They no longer provide operative rules. Instead, the ABF now administers 'Duty Deferral Plus,' launched in July 2021 as an expanded, operational – not regulatory – program for ATT participants. Under Duty Deferral Plus, ATT importers can defer, on a consolidated periodic basis, not just duty, GST, and luxury car tax, but also Import Processing Charge (IPC), Wine Equalisation Tax, Agriculture Processing Charge, and Wood Levy. ABF issues a consolidated invoice by the 16th of each month; payment is debited on the 21st or next banking day. Eligibility, compliance standards, and program conditions are governed by the ABF's operational policy rather than by the now-repealed 2018 Regulations.

Temporary import procedures and conditions The application of section 162AA and s 162A(2A), (6A) remains: goods admitted temporarily under section 162A require permission from the Collector to be consumed or exported in Australia, as outlined in s 162AA. For details, applicants should consult current ABF guidance on temporary imports and program participation.

Compliance framework Eligibility for any duty deferral arrangement is assessed on the importer's compliance and financial standing; failure to adhere to payment obligations or conditions may result in cancellation and immediate demand for payment (Customs Act 1901, s 162A(10)).

Recent update:

• The enabling 2018 ATT Regulations have been repealed; ATT-specific duty deferral is now an operational program (Duty Deferral Plus) administered by ABF since July 2021.

Source: Customs Act 1901, section 162A Source: Australian Border Force — Duty Deferral Plus for Trusted Traders (2023 update) Source: Federal Register of Legislation — Repeal of 2018 ATT Deferral Regulations

Goods imported into Australia with a customs value below AUD $1,000.01 are eligible for duty-free treatment under item 26 of Schedule 4 to the Customs Tariff Act 1995, subject to specific exclusions. This concession—commonly known as the low-value goods concession—exempts qualifying goods from customs duty but does not extend to goods and services tax (GST), which has been levied on most low-value imports since 1 July 2018.

Threshold and scope

The Customs Amendment (Goods of Low Value) By-Law 2023 prescribes that goods with a customs value of less than AUD $1,000.01 fall within the scope of item 26 of Schedule 4 to the Customs Tariff Act 1995. The customs value is determined in accordance with Division 2 of Part VIII of the Customs Act 1901, which implements the WTO Valuation Agreement transaction-value methodology—typically the price actually paid or payable for the goods when sold for export to Australia, adjusted for freight, insurance, and other statutory additions where applicable.

The AUD $1,000.01 threshold applies to the aggregate customs value of all goods in a single consignment or import entry, not to each individual item within a shipment. If the combined value of goods in one consignment equals or exceeds AUD $1,000.01, the entire consignment is subject to the applicable customs duty rate under Schedule 3 (the general tariff) or the relevant preferential schedule (Schedules 4A–15) if the goods are originating goods under a free trade agreement.

Categorical exclusions

The low-value goods concession does not apply to the following categories, even if their value is below AUD $1,000.01:

• Tobacco and tobacco products — cigarettes, cigars, tobacco for smoking or chewing, and other goods classified to headings 2402 or 2403 or subheading 2404.11.00 of Schedule 3 to the Customs Tariff Act 1995 remain subject to customs duty (and excise-equivalent duty under the Excise Tariff Act 1921) regardless of value.
• Alcoholic beverages — beer, wine, spirits, and other beverages classified to Chapter 22 of Schedule 3.
• Goods imported by passengers or crew — goods forming part of the accompanied or unaccompanied baggage of a passenger or crew member arriving in Australia from a place outside Australia are excluded from the low-value concession and are instead governed by the passenger concession framework under regulation 27 of the Customs Regulation 2015 (which provides separate duty-free allowances for tobacco, alcohol, and general goods).
• Goods forming part of a bulk order — goods that form part of a bulk order, as defined in the Customs Amendment (Goods of Low Value) By-Law 2023, are excluded. A bulk order typically means multiple consignments ordered by the same importer that are split to remain under the threshold for the purpose of avoiding duty—a practice known as "under-invoicing" or "split shipments." The Australian Border Force may treat such consignments as a single import entry and assess duty on the aggregate value.

GST treatment of low-value imports

Although customs duty is remitted on low-value goods, GST at 10% is imposed on most imported goods valued at AUD $1,000 or less pursuant to the Treasury Laws Amendment (GST Low Value Goods) Act 2017, which took effect on 1 July 2018. Prior to that date, low-value goods were exempt from both customs duty and GST.

The GST on low-value goods is collected under Division 84 of the A New Tax System (Goods and Services Tax) Act 1999, which requires offshore suppliers, electronic distribution platforms, or redeliverers to register for GST and remit the tax at the point of sale or on importation. The ABF does not collect GST on low-value goods at the border; instead, it is embedded in the transaction price paid by the Australian consumer to the foreign supplier or platform.

Application procedure and documentation

The low-value goods concession is applied automatically by the Australian Border Force during the processing of the import declaration or self-assessed clearance declaration under section 71A or 71AAAF of the Customs Act 1901. The importer or customs broker must:

• Declare the customs value of the goods accurately in the import entry (Full Import Declaration or self-assessed clearance declaration, depending on the consignment type and eligibility).
• Classify the goods to the correct tariff heading in Schedule 3 to the Customs Tariff Act 1995.
• Confirm that the goods do not fall within any of the excluded categories (tobacco, alcohol, passenger goods, bulk orders).

If the declared value is below AUD $1,000.01 and the goods are not excluded, the Collector (the Customs officer processing the entry) will assess the duty liability as nil under item 26 of Schedule 4. The importer is still required to pay any applicable GST (if not already remitted by the offshore supplier under the low-value goods GST regime) and any charges imposed under other legislation (such as biosecurity import levies or documentary fees).

Undervaluation and post-clearance adjustment

If the Australian Border Force determines on examination or post-clearance audit that the declared customs value was understated and the true value equals or exceeds AUD $1,000.01, the ABF may:

• Issue a demand for duty under section 167 of the Customs Act 1901, requiring payment of the duty that would have been payable had the goods been correctly valued, plus interest under section 170A.
• Impose a penalty for false or misleading statements under section 243T of the Customs Act 1901 if the undervaluation was deliberate or reckless. Civil penalties range up to the greater of 1,000 penalty units or five times the duty avoided; criminal penalties may apply in cases of fraud.

The ABF's post-clearance compliance powers extend for four years from the date of importation under section 165 of the Customs Act 1901, during which time the importer must retain all import documentation, commercial invoices, and valuation records.

Source: Customs Amendment (Goods of Low Value) By-Law 2023

Source: Customs Tariff Act 1995, Schedule 4

Source: Treasury Laws Amendment (GST Low Value Goods) Act 2017

Source: Customs Act 1901, sections 71A, 165, 167, 243T

Australia's duty drawback scheme allows exporters to claim a refund of customs duty paid on imported goods that are subsequently exported from Australia, provided the goods meet strict eligibility conditions. The scheme is governed by section 168 of the Customs Act 1901 (the Act) and detailed procedural and substantive requirements are prescribed in Part 7 of the Customs (International Obligations) Regulation 2015 (the Regulation). The Australian Border Force (ABF) administers the scheme and assesses drawback claims.

Eligible goods

Drawback may be claimed on imported goods that fall into one of three categories:

• Unused goods exported in the same condition — imported goods exported from Australia without having been used in Australia since importation (other than minimal use necessary for examination, testing, or re-packing).
• Processed or treated goods — imported goods that have been processed or treated in Australia (for example, goods repaired, refurbished, or subjected to quality control procedures) and subsequently exported.
• Manufactured goods — imported goods used as inputs or materials in the manufacture of other goods in Australia, where those manufactured goods are subsequently exported.

The Regulation defines "used" narrowly: goods remain eligible if they were examined, tested, or re-packed for export purposes, or if they were displayed for sale but not sold or consumed in Australia.

Eligibility of the claimant

The ABF guidance states that a drawback claim may be lodged by the legal owner of the goods at the time they were exported from Australia. Ownership at the time of importation is not required. Where ownership has changed hands between importation and exportation, the exporter (not the original importer) is the eligible claimant.

The claimant must ensure that the amount claimed does not exceed the import duty actually paid on the relevant goods. The ABF will not approve drawback claims where the claimant has insufficient evidence to substantiate that the goods were imported, that import duty was paid, and that the imported goods were exported.

Minimum claim amount and time limits

The minimum drawback claim is AUD 100. Multiple claims of less than AUD 100 may be combined into a single claim of at least AUD 100.

The time limit for lodging a drawback claim is four years from the date of exportation, except for tobacco and tobacco products, for which the time limit is 12 months from the date of exportation. A claim lodged outside the applicable time limit will be rejected.

Tobacco-specific conditions

Part 7 of the Regulation imposes additional conditions on drawback claims for tobacco and tobacco products (goods classified to headings 2402 or 2403 or subheading 2404.11.00 of Schedule 3 to the Customs Tariff Act 1995). The claimant must:

• Notify the ABF in advance of the intention to claim drawback on tobacco products, before export. The ABF guidance specifies that notice should be sent by email to TobaccoDrawbacks@customs.gov.au and should include the proposed export date, place of export, depot location, and international carrier details.
• Make the goods available for examination by a Customs officer before export. The ABF may physically inspect the goods to verify that the goods claimed for drawback match the goods originally imported and that duty was paid.
• Obtain an export declaration number (EDN) for the exported tobacco products.

Failure to comply with any of these conditions will result in the ABF refusing the drawback claim for tobacco products. The reduced 12-month time limit for tobacco drawback claims was introduced in November 2012 to strengthen border controls on high-duty goods.

Goods and circumstances excluded from drawback

Drawback is not payable in the following circumstances:

• Goods used in Australia — if the imported goods have been used in Australia (other than minimal examination, testing, display, or re-packing), drawback is not available. This exclusion applies even if the goods are later exported. For example, imported machinery operated in an Australian factory for several months and then re-exported is ineligible for drawback.
• Goods used in manufacturing for export — imported goods used as manufacturing aids, such as machinery, filtration materials, or factory equipment, are not eligible for drawback even if the final manufactured goods are exported. The ABF guidance states that only goods that are incorporated into, or form part of, the exported manufactured goods may be claimed.
• Insufficient records — Part 7 of the Regulation provides that drawback is not payable if records are not available for examination by an officer showing that import duty was paid on the goods and details of the receipt and disposal of the goods. The claimant must retain all documentation for a minimum of five years from the date of exportation and must produce those records to the ABF on request.
• GST is not refundable under the drawback scheme — the duty drawback scheme applies only to customs duty. The ABF guidance confirms that Goods and Services Tax (GST) paid on importation cannot be claimed as part of a drawback application. Importers registered for GST may instead claim an input tax credit on creditable importations through the Business Activity Statement (BAS) lodged with the Australian Taxation Office (ATO).

Lodging a drawback claim

Drawback claims are lodged electronically through the Integrated Cargo System (ICS) using Customs Interactive (CI), or by submitting a paper Claim for Drawback form (B807) to the ABF. The claimant must provide:

• The import declaration number and date of importation.
• Evidence that customs duty was paid on the goods (typically a copy of the import declaration showing duty assessed and paid, or a receipt from the ABF).
• The export declaration number (EDN) or other evidence of exportation (for example, a bill of lading, air waybill, or shipping documents showing the goods departed Australia).
• A description of the goods sufficient to match the imported goods to the exported goods (or to the manufactured goods incorporating the imported inputs).
• The amount of duty claimed, which must not exceed the duty actually paid on the imported goods.

The ABF guidance states that the claimant is not required to submit supporting documents with the claim unless requested, but must retain all evidentiary material and provide it on demand. The ABF's evidentiary requirements are detailed in Australian Customs Notice 2023/45, which sets out the documentation the ABF may request during assessment.

Assessment and payment

The ABF assesses each drawback claim to verify that the goods were imported, that duty was paid, that the goods (or manufactured goods incorporating them) were exported, and that all conditions in the Regulation are satisfied. The ABF may request additional documentation or conduct an examination of records at the claimant's premises.

If the claim is approved, the ABF refunds the duty to the claimant's nominated bank account. If the ABF determines that the claimant has insufficient evidence, or that any condition in Part 7 of the Regulation is not met, the drawback claim will be refused.

Set-off against unpaid duty

Under section 165A of the Customs Act 1901, if the claimant (or a related entity) owes unpaid customs duty to the Commonwealth, the ABF may apply the drawback refund against the unpaid duty rather than paying it to the claimant. Section 165A requires the ABF to provide written notice to the person who would have been entitled to receive the drawback, specifying the amount applied and the outstanding duty liability against which it was applied.

Source: Customs Act 1901, sections 168, 165A

Source: Customs (International Obligations) Regulation 2015, Part 7

Source: Australian Border Force — Duty Drawbacks

Tariff Concession Orders (TCOs) allow duty-free importation of goods where there are no known Australian manufacturers of substitutable goods. The scheme is governed by Part XVA of the Customs Act 1901 and item 50 of Schedule 4 to the Customs Tariff Act 1995. TCOs provide a concessional duty rate of "Free" for goods described in the order, supporting Australian manufacturers who require imported inputs and capital equipment unavailable domestically.

## Eligibility — no substitutable Australian production

A TCO may be made only where there are no known Australian manufacturers producing goods that are substitutable for the imported goods. The Australian Border Force states that "Tariff Concession Orders (TCOs) are an Australian Government revenue concession that exists where there are no known Australian manufacturers of goods that are substitutable for imported goods." Under section 269F of the Customs Act 1901, any person may apply to the Comptroller-General of Customs (now administered by the Australian Border Force) for a TCO by submitting an application describing the goods and confirming that no substitutable goods are commercially produced in Australia.

Once an application is lodged, the Australian Border Force publishes a notice in the Tariff Concession Gazette, inviting Australian manufacturers to object within 50 days if they produce, or are prepared to produce, substitutable goods. If no manufacturer comes forward within the notice period, the TCO is granted. If a manufacturer lodges a valid objection, the ABF assesses whether the manufacturer produces or is capable of producing goods that are substitutable. Substitutability is tested on the basis of whether the Australian-made goods and the imported goods can be put to corresponding uses in the ordinary course of business, not whether they are identical in every respect.

## Coverage of existing TCOs

The Australian Border Force maintains a searchable database of current TCOs, organized by HS chapter and published in the Schedule of Concessional Instruments. An importer may use an existing TCO without applying for a new order, provided the imported goods precisely match the description in the TCO and are classified to the same tariff subheading to which the TCO is keyed.

The ABF guidance on the interpretation of TCO descriptions emphasizes that the goods must precisely fit the description set out in the TCO. The ABF cites the Federal Court and Administrative Appeals Tribunal decisions in Toro and Brand Developers for the principle that goods must match the TCO description exactly: "A key conclusion in the Toro decision was that …'the goods must precisely fit the description set out in the TCO.'"

Components or features not expressly mentioned in the TCO are included only if they are normal parts or features of the described good. The ABF provides the example that a TCO for "TELEVISION, colour" covers a television imported with a remote control and detachable power cable (normal accessories that "need not be listed in the TCO description"), but does not cover a television with an inbuilt disc player unless the TCO expressly states "with a built-in disc player." The ABF also confirms that "packaging and instructional booklets were not part of the good for the purpose of determining whether a good was described by the TCO," per the Brand Developers decision.

## Claiming a TCO on importation

To claim duty-free entry under a TCO, the importer or licensed customs broker must:

• Classify the goods to the correct tariff subheading in Schedule 3 to the Customs Tariff Act 1995. The goods must be classified to the same subheading to which the TCO is keyed.
• Declare the TCO number on the import declaration (Full Import Declaration or self-assessed clearance declaration under section 71A or 71AAAF of the Customs Act 1901). The ABF's Schedule 4 guidance states that "the Import Declaration is to show the tariff concession order that applies to the complete good."
• Ensure the goods match the TCO description precisely. The ABF states that "the onus is on an importer/broker to correctly enter the goods, including declaring which particular TCO applies" and that "it is therefore incumbent on an importer/broker to be satisfied that the TCO description and tariff classification applies before claiming concessional entry."

Misuse of a TCO — claiming a concession for goods that do not match the description or the tariff classification — exposes the importer to penalties. The ABF warns that "penalties may apply if your goods do not precisely match the TCO description and/or its tariff classification." The ABF states that compliance treatments "can range from education and awareness for those genuinely trying to comply, demands for duty, the issue of infringement notices and prosecution for more serious and systemic breaches."

The ABF also cautions that "importers using an existing TCO are advised there is inherent risk in using a TCO that may have been applied for at a different time and by a different applicant." To obtain certainty, importers may apply for a Tariff Advice from the ABF, which the ABF describes as a mechanism to "confirm that their goods are eligible for a particular TCO" and "provide certainty of the classification of the goods, and their eligibility for any particular TCO."

## Revocation and termination of TCOs

TCOs remain in force indefinitely unless revoked. Under Part XVA of the Customs Act 1901, Australian manufacturers may request the ABF to revoke a TCO at any time if they commence production of substitutable goods. The ABF states that "local manufacturers of substitutable goods may request the revocation of TCOs at any time." The ABF publishes a notice of the proposed revocation in the Tariff Concession Gazette, giving importers an opportunity to object. If the ABF determines that an Australian manufacturer is producing or is prepared to produce substitutable goods, the TCO is revoked, and the goods become subject to the general duty rate under Schedule 3 to the Customs Tariff Act 1995 on a date specified in the revocation notice.

## Restrictions on TCO eligibility

Part XVA of the Customs Act 1901 and the ABF's Schedule 4 guidance state that there are restrictions on the types of goods that are eligible for a TCO. The specific excluded categories are prescribed in regulations and by-laws made under section 271 of the Customs Act 1901. The ABF's Guidelines to Schedule 4 of the Customs Tariff Act 1995 refer to goods "which render the machinery ineligible for a tariff concession order" under item 51 of Schedule 4, and note that certain goods may be subject to alternative concessional treatment under policy by-laws (such as item 2 for diagnostic or laboratory reagents, or other items in Schedule 4).

## GST treatment

Although TCOs provide duty-free entry, goods imported under a TCO are still subject to Goods and Services Tax (GST) at 10% on the taxable importation. The ABF's Guidelines to Schedule 4 state that "goods entered under item [50] are subject to the GST." GST is calculated on the customs value of the goods plus any freight, insurance, and other charges added under Division 2 of Part VIII of the Customs Act 1901. Importers registered for GST may claim an input tax credit on the GST paid on importation through their Business Activity Statement lodged with the Australian Taxation Office.

Source: Customs Act 1901, Part XVA

Source: Customs Tariff Act 1995, Schedule 4, item 50

Source: Australian Border Force — Tariff Concession Orders

Source: Australian Border Force — Current Tariff Concession Orders

Source: Australian Border Force — Interpretation of wording in Tariff Concession Orders

Source: Guidelines to Schedule 4 of the Customs Tariff Act 1995

A customs warehouse in Australia is a licensed facility where imported goods may be stored, manipulated, or processed under customs control before release for home consumption or re-export. The legislative framework is established by sections 79–101 of the Customs Act 1901 and associated regulations.

Licensing requirements and classes of warehouse Any person seeking to operate a customs warehouse must apply for a warehouse licence under section 79 of the Customs Act 1901. The Australian Border Force (ABF) is the licensing authority, empowered to grant, revoke, or vary warehouse licences. Warehouses are classified as either general, private, or prescribed premises under the Customs (Warehouse Licences and Goods) Rules 2015. The licence specifies:

• The premises location and boundaries;
• The class of warehouse (e.g., general, private, or prescribed); and
• The conditions of operation, including security, record-keeping, and customs supervision obligations (sections 80, 82, 94).

A licence applicant must provide evidence of internal controls, financial standing, and a business case for warehousing. The ABF may refuse a licence if the applicant has previous customs compliance breaches or cannot satisfy the statutory criteria (section 81).

Important administrative changes for Excise Equivalent Goods (EEGs) warehouses — effective 1 July 2024 A material administrative reform applies to customs warehouses licensed for excise equivalent goods (EEGs)—primarily alcohol and fuel (excludes tobacco)—from 1 July 2024, as set out in Australian Customs Notice 2024/26. Key changes now in force for EEG warehouses:

• EEG Warehouse licences are now ongoing (no expiry date or renewal requirement); existing renewal and application fees have been removed for EEG licences.
• Entity-level licensing is permitted for EEG warehouses, allowing a single licence to cover multiple premises with a single operator.
• Default permissions now allow movement of EEGs between EEG warehouses under the same entity-level licence, reducing administrative barriers to intra-group transfers.
• The Australian Taxation Office (ATO) now maintains a live public register of EEG warehouse licence holders, accessible for verification purposes.

These administrative reforms apply specifically to customs warehouses licensed for EEGs. Warehouses not handling EEGs remain subject to existing renewal, fee, and movement controls as provided in the Customs Act 1901 and subordinate rules. This update streamlines licensing and operational administration for affected licensees.

Notice requirement for changes to warehouse arrangements — 2024 amendment A material regulatory change was introduced by the Customs Amendment (Strengthening and Modernising Licensing and Other Measures) Act 2024. From the commencement of the amendment, warehouse licence holders must provide at least 30 days' notice to the Comptroller‑General of Customs before making any substantial change relating to the physical security, plant or equipment, accounting procedures, or operating procedures for the warehouse (new subsection 82(1A)). This applies in addition to all pre‑existing licensing conditions and is designed to ensure that Customs has adequate oversight of significant operational changes affecting security and compliance.

Goods eligible for warehousing Goods may be entered for warehousing rather than home consumption upon import (section 68(3B)). The types of goods permitted to be warehoused and specific exclusions (e.g., prohibited or restricted imports) are prescribed by regulations and may be further restricted by licence conditions. Once goods are deposited in a customs warehouse, they are under customs control (section 99) until validly entered for home consumption, re-warehousing, or export.

Movement and manipulation of goods No goods may be moved into or out of a customs warehouse except as permitted by the Act or licence conditions (sections 92, 95). Transhipment between warehouses requires approval from an officer of Customs (section 95). Manipulation (processing, blending, repacking, etc.) of warehoused goods is only allowed if expressly authorised by the ABF, which may impose limitations based on the licence class or product type (section 102; Customs (Manipulation of Goods) Regulations 2015).

Entry for home consumption or export from warehouse Goods may remain warehoused for up to the statutory maximum retention period — typically two years, unless extended by the ABF (section 99(2)). Before release for home consumption, goods must be entered and all duty, taxes, and charges paid (section 68, section 99(3)). For re-export, exporters must lodge an export entry (section 114) and comply with export permit requirements if applicable. Premature removal, unauthorised manipulation, or breach of licence conditions are strict liability offences subject to severe penalty (section 102, 116).

Source: Customs Act 1901, sections 79–102 Source: Customs Amendment (Strengthening and Modernising Licensing and Other Measures) Act 2024, Schedule 1, item 166 Source: Customs (Warehouse Licences and Goods) Rules 2015 Source: Australian Customs Notice 2024/26 (EEG warehouse licence reforms, effective 1 July 2024)

The primary clearance mechanism for most commercial imports into Australia is the Full Import Declaration (FID) under section 71A of the Customs Act 1901. All consignments valued at AUD $1,000 or more (and some specific lower-value imports not eligible for self-assessed clearance) require the submission of a FID to the Australian Border Force (ABF) through the Integrated Cargo System (ICS) prior to release from customs control.

Filing requirements and timing A FID must be lodged electronically by the importer or a licensed customs broker before goods are cleared for home consumption or warehousing. The statutory requirement is that a declaration be communicated to ABF "at or before" the time the goods are entered for home consumption (Customs Act, s 71A; Customs Regulation 2015, r 18). Failure to lodge a timely declaration renders the goods liable to detention and penalties (section 201). Goods may not be released until the ABF accepts the declaration, assesses risk, and issues an authority to deal.

Core documentary requirements Each FID must contain:

• Importer and consignee details;
• Tariff classification and description of goods;
• Value for customs (in accordance with Part VIII of the Customs Act);
• Country of origin and, if applicable, certificate of origin for FTA claims;
• Invoice, packing list, and bill of lading/air waybill;
• Any required permits (for regulated goods—biosecurity, strategic goods, pharmaceuticals, etc; s 68); and
• Declaration as to the accuracy and completeness of information (s 243T).

ABF may demand production of supporting documentation or evidence under section 186. All records must be retained for five years from the date of entry (s 240). False or misleading declarations are subject to strict civil and criminal penalties under s 243U–W.

Risk assessment and compliance checks Once a FID is lodged, the ICS performs automated risk assessments for prohibited imports, undervaluation, and other anomalies. The ABF may request additional information or physically examine goods before granting release (Customs Act, s 214–215). If all clearance requirements are met, an authority to deal is issued electronically, permitting removal from customs control.

Special rules for manifest or documentary discrepancies If the information provided in the FID differs from transport or manifest data, or supporting documents cannot be produced, the ABF may delay release pending resolution. Amended declarations must be lodged for corrections (s 71G). Repeat failure to provide accurate and timely FIDs can result in increased scrutiny or suspension of broker/importer privileges.

Source: Customs Act 1901, sections 68, 71A, 186, 214–215, 240, 243T–W Source: Customs Regulation 2015, regulation 18 Source: Australian Border Force — Import Declarations

Australia enforces a rigorous penalty regime for breaches of customs requirements under the Customs Act 1901, targeting both deliberate offences and strict liability breaches. The penalty framework is a primary operational risk for importers, customs brokers, freight forwarders, and other regulated parties.

Categories of Customs Offences The Customs Act 1901 outlines a spectrum of customs offences, including but not limited to:

• Making false or misleading statements (sections 243T–243U)
• Evasion of duty (section 233(1)(d))
• Improper importation or exportation (sections 233–234)
• Failure to keep or produce required records (section 240)
• Possession or dealing with smuggled goods (section 233)

These offences may fall under strict liability or require proof of intent, as specified for each statutory provision.

Penalty Units and Calculation Australia’s penalty system is keyed to the “penalty unit,” the value of which is set by section 4AA of the Crimes Act 1914 (Cth) and subject to periodic indexation. Effective 7 November 2024, the penalty unit is AUD $330 (increased from AUD $313) (see Crimes Act 1914, s 4AA; Customs Act 1901 s 244(1A)). Maximum penalties are specified in relevant Customs Act provisions—for example, section 243T allows for civil penalties up to 1,000 units (now AUD $330,000) or five times the duty underpaid, whichever is greater.

Infringement Notices — Alternative to Prosecution For less serious offences, the Australian Border Force may issue an “infringement notice” under sections 243AB–243AJ and associated regulations. The notice provides an opportunity to discharge liability by paying a fixed penalty—usually a fraction of the statutory maximum—without admission of guilt or court proceedings. The specific penalty amount for each infringement is set by regulation (e.g. Customs Regulations 2015, schedule 1), not the Act itself. Payment of the notice resolves liability for the alleged contravention; nonpayment may lead to prosecution.

Strict Liability and Rebuttable Presumptions Many customs offences are strict liability: the ABF is not required to prove intent. Section 243U covers strict liability offences for making false or misleading statements, and section 243V makes the lodger of a declaration responsible for its accuracy whether or not there is intent to deceive. Statutory defences specified in the Act remain available.

Enforcement, Civil and Criminal Serious or repeated breaches may result in prosecution, injunctions, or cancellation of broker/importer nominations (section 183CGC). There is a five-year limitation period for most civil penalty proceedings (section 241).

Record-Keeping and Documentary Penalties Section 240 imposes penalties for failure to retain or produce customs records, up to 50 penalty units (now up to AUD $16,500). Importers and brokers must retain all evidence, correspondence, and books for five years after entry (section 240(2)).

Recent change: The penalty unit value was updated to AUD $330 per unit effective 7 November 2024 under Crimes Act 1914 (Cth), s 4AA. All calculations in this section reflect the updated rate.

Source: Customs Act 1901 (sections 233, 240, 243T–243U, 243AB–243AJ) Source: Crimes Act 1914 (Cth), section 4AA

Australian Border Force publishes the current Import Processing Charges (IPCs) for commercial consignments on its official “Cost of importing goods – Import Processing Charge” page, last updated 1 July 2026.

Import Processing Charges (IPC) apply when an import declaration is lodged. For Import Declarations (N10) and Warehouse Declarations (N20):

• Electronic Lodgement:

• Consignment value ≤ AUD 1,000 (Sea/Air/Post): AUD 0.00 • Consignment value > 1,000 but < 10,000: AUD 50.00 • Consignment value ≥ 10,000: AUD 152.00

• Documentary Lodgement:

• Consignment value > 1,000 but < 10,000: AUD 90.00 • Consignment value ≥ 10,000: AUD 192.00

For Warehoused Goods (N30):

• Electronic Lodgement (all values): AUD 23.00
• Documentary Lodgement (all values): AUD 63.00

Goods imported under the Status of Forces Agreements (SOFAs) are exempt from IPCs; see Australian Customs Notice No. 2023/36 for details.

Source: ABF Import Processing Charge page, updated 1 July 2026

ATA Carnet is an international customs document allowing for the temporary importation of specified goods—such as professional equipment, commercial samples, or goods for exhibitions—into Australia without payment of customs duty or taxes, provided the goods are re-exported within the validity period. Australia implements the ATA Carnet scheme under the Customs Act 1901 and the Customs (International Obligations) Regulation 2015, pursuant to obligations under the Customs Convention on the ATA Carnet for the Temporary Admission of Goods (Istanbul Convention).

Eligible goods and scope The ATA Carnet regime applies to strictly limited categories:

• Goods for exhibitions (trade shows, fairs, cultural displays)
• Professional equipment (tools of trade, broadcasting, scientific, sporting gear)
• Commercial samples

Excluded goods include consumables (to be given away or sold), and goods to be processed or repaired while in Australia. The Australian Border Force (ABF) may refuse admission under a Carnet for ineligible items (Customs Act 1901, s 162B).

Carnet types and the eATA transition (2026–2028 update) A material update as of June 2026: Australia has commenced the global transition to the eATA Carnet (electronic ATA Carnet). As of June 2026, both paper ATA carnets and eATA carnets are recognised under ABF protocols; however, paper carnets remain the main format processed at Australian borders during the transition. Holders of eATA carnets should confirm border acceptance before arrival. According to the ABF, it anticipates full acceptance of eATA carnets no earlier than early 2028, following additional implementation phases. Importers must ensure original paper carnets (or validated eATA where accepted) accompany goods for all customs formalities until otherwise announced by ABF. (ABF eATA guidance, June 2026)

Entry and COLS lodgement (effective July 2026) From 8 July 2026, carnet-based temporary imports must be pre-lodged through the Cargo Online Lodgement System (COLS) under the "Temporary importation–Carnet" procedure prior to clearance. This new requirement streamlines ABF and DAFF notification and facilitates compliance. A valid ATA carnet (paper or approved electronic) must be presented at physical entry and exit for inspection, with goods clearly described, and stamped per import/export voucher and COLS confirmation procedures (Customs (International Obligations) Regulation 2015, rr 59–61; ABF/DAFF notice July 2026).

The normal maximum period of temporary import is 12 months from carnet issue date, after which unexported goods are liable for duty, GST, and penalties unless extension procedures are strictly followed.

Diversion and security If goods are not re-exported, lost, or disposed of without authorisation, the carnet holder is liable for all import duty, GST, and any penalties as if under standard import (Customs Act 1901, s 162B(2)-(3)). The ABF may require security or guarantee for high-risk cases.

Recordkeeping Carnet holders must keep evidence of re-export (e.g., carnet endorsements, transport documentation, COLS submissions) for 5 years. Proof must be provided to ABF upon request or duty and GST may be assessed retroactively.

Current as of July 2026: Both paper and eATA carnets recognised, but paper required for processing; COLS lodgement mandatory.

Source: Customs Act 1901, section 162B Source: Customs (International Obligations) Regulation 2015, Part 4 Source: Australian Border Force — ATA Carnets and eATA update (June 2026) Source: Department of Agriculture, Fisheries and Forestry — COLS requirements for carnet imports (July 2026)

The Australian Border Force (ABF) permits importers and their customs brokers to correct errors in import declarations or other customs documents after clearance through the post-entry amendment process. This right, combined with the voluntary disclosure policy, provides importers with a structured avenue to rectify mistakes and potentially mitigate penalties under the Customs Act 1901.

Amendments to import declarations Under section 71G of the Customs Act 1901, an owner or their agent may make an amendment to an import declaration if they become aware that any detail on the original declaration was incorrect or incomplete. This provision applies whether the error is discovered before or after the goods are released from customs control. Once an amendment is lodged (typically through the electronic Integrated Cargo System), the ABF reviews the new information and may reassess duty, taxes, and charges as necessary. If the amendment results in higher liability (e.g., undervaluation, incorrect tariff classification, omitted quantity), the importer must pay the additional amounts; if an overpayment is revealed, the importer may apply for a refund under section 163.

Failure to amend an incorrect declaration may invoke strict civil and criminal penalties under sections 243T and 243U, especially if the incorrect information was material to the assessment of duty or import conditions. Corrections made before any ABF inquiry or investigation are generally considered mitigating, but only where the disclosure is complete and timely.

Voluntary disclosure and penalty mitigation The ABF's voluntary disclosure policy, outlined in Australian Customs Notice 2021/42 and its predecessor notices, encourages importers or brokers to self-report actual or potential contraventions (such as underpayments, misdeclarations, or licensing breaches) before the ABF commences compliance action. A voluntary disclosure must:

• Be made in writing, identifying the nature and full extent of the error or contravention;
• Detail all affected entries, clients, and relevant periods;
• Estimate (and promptly pay) any short-paid duty, GST, or charges; and
• Be genuinely voluntary—that is, submitted before the ABF provides notice of audit/inquiry or commences investigation for the specific issue disclosed.

Where these conditions are met, the ABF will typically exercise its discretion to reduce or waive penalties that would otherwise apply under section 243T. Deliberate or reckless conduct cannot be absolved, but good-faith self-disclosures are a significant compliance incentive. If the disclosure is incomplete, selective, or prompted by an imminent ABF inquiry, standard penalties may still apply.

Supporting authority: Customs Act 1901, sections 71G (amendments), 163 (refunds), 243T–243U (penalties); see also ACN 2021/42 (Voluntary Disclosures). Post-entry corrections and self-reporting are critical for maintaining compliance and minimising liability risk.

Source: Customs Act 1901 (sections 71G, 163, 243T–243U) Source: Australian Customs Notice 2021/42 (Voluntary Disclosures)

Australia's customs regime provides dedicated concessions for the importation of personal effects, accompanied baggage, and household goods by passengers and crew — the so-called "passenger concession." The legislative authority is found in section 162 of the Customs Act 1901 and regulation 27 of the Customs Regulation 2015, but most operational details (allowance amounts, family aggregation, restricted items) are set and updated by the Australian Border Force (ABF) in published schedules and guidance.

Who qualifies The concession applies to persons arriving as passengers (including returning residents, new migrants, and tourists) and to crew. Each eligible adult (age 18 or older) receives a full allowance; those under 18 receive a reduced allowance. The minimal statutory definitions are set in Customs Regulation 2015, reg. 27, but specific claims about aggregation/pooling are a matter of ABF policy.

Duty-free allowance — as of 2026-06 According to current ABF guidance, each adult passenger may bring free of duty and taxes:

• Up to 2.25 litres of alcoholic beverages;
• Up to 25 cigarettes (or 25 grams tobacco);
• Up to AUD $900 in general goods (or AUD $450 for passengers under 18), including gifts, souvenirs, electronics, clothing, etc.

Within families travelling together, ABF policy allows pooling of the general goods allowance (e.g., a group of two adults and one child may claim up to AUD $2,250 as a pool). These quantitative thresholds and pooling rights are not in statute, but are administered in line with current ABF operational schedules and are subject to regular review. Exceeding the allowance — even by one item or dollar — typically results in duty and GST being due on the entire category, not just the excess; all overages must be declared at arrival.

Personal effects and unaccompanied baggage (ABF operational rules) Goods owned and used overseas for 12 months or more may be brought in as personal effects, duty-free, under ABF operational criteria. Unaccompanied baggage (sent separately) generally qualifies only for new migrants or residents returning after more than 12 months abroad, provided a detailed ABF inventory is lodged. Quarantine restrictions may override concessions.

Exclusions, restricted items, and penalties Alcohol and tobacco must be physically carried as personal baggage — goods mailed or shipped separately cannot be cleared under the passenger allowance. Prohibited or quarantine-controlled goods (weapons, narcotics, some food and plant items) are never eligible for concession regardless of value. All goods must be declared if they exceed allowances or fall into a restricted category. Misdeclarations or non-declaration may result in seizure and penalty under section 233 of the Customs Act (prohibited imports, false or misleading statements, smuggling), with ABF empowered to inspect or detain any baggage at discretion.

Allowances and operational details here are current per ABF guidance as of June 2026; practitioners should confirm against the latest online published schedule, as thresholds are not fixed by statute and may be subject to change without legislative amendment.

Source: Customs Act 1901, s 162 Source: Customs Regulation 2015, reg. 27 Source: Australian Border Force — Duty-free concessions for travellers

Imported goods entering Australia must comply not only with customs laws under the Customs Act 1901 but also with biosecurity controls imposed under the Biosecurity Act 2015 and associated regulations. Australia's biosecurity regime is administered by the Department of Agriculture, Fisheries and Forestry (DAFF), which exercises independent quarantine powers over the importation of plant, animal, food, timber, and other biosecurity risk material. Importers should treat DAFF clearance as a gating condition to customs release: failure to comply with biosecurity entry requirements results in goods being withheld from entry or directed for treatment, re-export, or destruction.

Scope of goods covered

The Biosecurity Act 2015 applies to any imported goods likely to pose a biosecurity risk to human, animal, or plant health. This typically includes raw and processed foods, agricultural products, timber and wooden articles, soil-contaminated machinery, live animals, seeds, plants, and biological specimens. Section 186 of the Biosecurity Act 2015 gives DAFF officers authority to inspect, sample, hold, or direct treatment of any goods "subject to biosecurity control". The Act and supporting regulations define key risk classes, with further details published in the Biosecurity (Prohibited and Conditionally Non-prohibited Goods) Determination 2016.

Import permit and documentary requirements

For many classes of goods, a valid import permit issued by DAFF is required before arrival in Australia (Biosecurity Act, s 179). The list of goods requiring permits, along with specific import conditions (e.g. fumigation, heat treatment, laboratory certificates), is set out in DAFF’s Biosecurity Import Conditions (BICON) system. The BICON database is the operational reference for determination—importers must check BICON before shipment to avoid post-arrival detention.

Documentary compliance is assessed at entry. Importers must provide all required DAFF permits, health/phytosanitary certificates, and treatment evidence upon request (s 189–190). Failure to present valid documentation may result in direction for storage at a quarantine-approved premises, inspection, or treatment at the importer’s expense, or may trigger refusal or destruction of the goods per s 204–206.

Operational clearance process

Biosecurity clearance runs in parallel to customs clearance. For eligible consignments, the Integrated Cargo System (ICS) cross-references declarations with DAFF’s biosecurity risk rules and may automatically release, refer for document assessment, or direct for inspection/examination at first port.

• Where DAFF risk rules require inspection or treatment, the ABF will not release goods until DAFF has given release under s 190 of the Biosecurity Act.
• DAFF may require the container to be moved under customs bond to a quarantine-approved depot for inspection/treatment (Biosecurity Act, s 192). Goods cannot be removed from customs control until DAFF issues a biosecurity clearance release.
• Importers are responsible for all costs of additional storage, inspection, or treatment required to achieve compliance.

Penalties, holds, and post-entry controls

Entry of prohibited biosecurity goods, or failure to comply with a direction, is a strict liability offence under ss 186 and 189–191. Penalties include destruction, re-export, administrative fines, and criminal prosecution for deliberate breach. DAFF officers retain power to inspect or direct treatment for up to six months after import (s 441).

Currency and operational reference

This biosecurity/quarantine clearance procedure is current as of June 2026. Practitioners must always refer to the latest version of the Biosecurity Act 2015 (Cth) and real-time BICON determinations for operational detail.

Source: Biosecurity Act 2015 (Cth), selected provisions Source: Biosecurity (Prohibited and Conditionally Non-prohibited Goods) Determination 2016 Source: DAFF — Biosecurity Import Conditions (BICON)

Australia enforces strict controls on the importation of goods under the Customs Act 1901 (Part IV, Divisions 1A and 2) and the Customs (Prohibited Imports) Regulations 1956 (PI Regulations), with operational enforcement by the Australian Border Force (ABF). This regime divides prohibited and restricted imports into categories, specifies absolute bans, details permit requirements, and regularly incorporates new statutory controls in line with international obligations and domestic policy concerns.

Material amendments — effective 2026

Recent changes (since March 2026) materially affect the scope of the prohibited and restricted imports framework:

• UN Security Council sanctions amendments (effective 26 March 2026): The Charter of the United Nations Legislation Amendment (Sanctions) Regulations 2026 updated the PI Regulations to:
• Add a new import prohibition on charcoal from Somalia (PI Regulation 4ZC), reflecting updates to UN Security Council sanctions (see Customs Notice 2026/09).
• Repeal the prohibition on arms and related materiel from Eritrea (PI Regulation 4ZA), in line with the lifting of UN sanctions on Eritrea.

• Firearms customs controls update (effective 22 January 2026): The Combatting Antisemitism, Hate and Extremism (Firearms Customs Laws) Bill 2026 amended definitions and import requirements for certain firearms. The PI Regulations now have expanded definitions for “assisted repeating action” and “straight pull repeating action” firearms, and revised the permit framework, requiring stricter scrutiny and new permit categories for these items.

Prohibited goods (absolute bans) Schedules 1–3 of the PI Regulations list goods prohibited from importation—such as narcotics, offensive weapons, and, as of 2026, charcoal from Somalia. Where goods are prohibited, ABF will seize and destroy them and may prosecute under section 233 of the Customs Act. Import prohibitions are regularly updated: practitioners must review the latest PI Regulations Schedules and Customs Notices for real-time status.

Restricted goods (permit and permission requirements) Most compliance risk arises with restricted goods that require a permit or written permission from the responsible Minister or delegate as listed in the PI Regulations. As of 2026, stricter requirements apply to specific firearm categories. Other permit-controlled categories include drugs and precursors, cultural heritage objects, strategic items, plant/animal materials (also governed by Biosecurity Act 2015), and certain chemicals. Permits must be obtained and presented at entry; goods without required permissions are seized/destroyed.

Enforcement and operational controls The ABF—under the Customs Act 1901, s 233—has power to seize, detain, or destroy unlawful imports. There is no statutory safe harbor for inadvertent breach; liability attaches on importation regardless of intent. Penalties can be severe, especially in commercial or aggravated circumstances.

ABF publishes schedules and operational controls, including current permit requirements and agency contacts, which are subject to frequent change. Practitioners must refer to the latest official ABF “Prohibited and restricted imports” inventory and Customs Notices for practical import planning.

Recent ABF guidance and operational links:

• PI Regulations amendments—see Customs Notice 2026/09 for current prohibitions.
• Firearms categories—see ABF guidance for expanded definitions and new permit processes (2026 update).

Source: Customs Act 1901, Part IV, Divisions 1A and 2 Source: Customs (Prohibited Imports) Regulations 1956 Source: Australian Border Force — Prohibited and restricted imports Source: Customs Notice 2026/09 Source: Tasmania Firearm Services — Firearms Import Amendments Overview 2026

Section 163 of the Customs Act 1901 sets out the statutory framework for refund (recovery of duty already paid) and remission (waiver of duty liability) outside of conventional re-export drawback. This provision is essential for importers dealing with overpayment, goods destroyed or lost before release from customs, or those returning goods in qualifying circumstances.

Statutory grounds for refund or remission

• Overpayment or mistaken payment: Importers who pay more duty than legally required—whether due to error in declaration, misclassification, or other mistake—can claim a refund. Section 163(1)(a) authorizes refunds in “such circumstances (if any) as are prescribed”, which are further set out in the Customs (Refunds, Drawbacks and Remissions) Regulation 2015 (notably regulation 11 for overpaid duty).
• Goods destroyed, lost, or made unfit prior to delivery: If goods are destroyed, lost, or rendered unfit for intended use while still under customs control and before authority to deal is granted (see ss 163(1)(b)-(c)), remission or refund may be available. Supporting evidence, such as warehouse or ABF inspection reports, is generally required.
• Returned goods: Goods imported and then re-exported, before or without being entered for home consumption, are eligible for remission/refund of duty—distinct from the “drawback” regime for those exported after clearance.
• Other circumstances prescribed by regulation: The 2015 Regulation expands eligibility, for example in cases of ABF error, subsequent eligibility for FTA preferential rates, or other events prescribed in regs 13–18. Exclusions are also enumerated in regulation 18, such as when goods have already claimed drawback.

Claims process and documentation

• Application: The importer or broker must submit a written application (often via the ABF’s online facility), including the original import declaration, proof of duty paid, documentary evidence of overpayment, supporting material for destruction or loss (e.g., ABF incident report, insurance records), and for returned goods, export documents.
• Time limit: Claims are generally barred unless lodged within four years of the original duty payment (s 165, Regulation 9).
• Decision and review: The Australian Border Force is responsible for assessing and determining eligibility and amount. ABF decisions are reviewable by the Administrative Appeals Tribunal under Part XVIIA of the Customs Act. Operational detail is available on the ABF's Refunds, Drawbacks and Remissions page.
• Exclusions and limitations: GST is not refunded under s 163 claims; GST recovery must be pursued via the ATO’s input tax credit mechanism. Remission/refund is not available for goods already released from customs, for false declaration, or if a drawback has been claimed (regulation 18). Further restrictions may appear in the 2015 Regulation or relevant ABF notices.

Section 163 is the key statutory tool for correcting customs duty overpayments or covering losses prior to goods clearance. Always check for changes to the Regulations and ABF operational guidance.

Source: Customs Act 1901, section 163 Source: Customs (Refunds, Drawbacks and Remissions) Regulation 2015 Source: Australian Border Force — Refunds, Drawbacks and Remissions