Imported goods with a value of more than A$1000
* 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 $1,000, and to pay the calculated duty and taxes.
*
o duty, where applicable, is based on the classification of the goods within the Customs Tariff Act 1995. Goods and Services Tax (GST) is also payable on most goods at a rate of 10%. Refer to example 3.
* Formal import declarations can be lodged either electronically or by document as follows:
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o Electronic lodgement: obtain a digital certificate in order to communicate with Customs' electronic systems to complete a formal import declaration or engage the services of a customs broker (listed in the Yellow Pages); or
o Documentary lodgement: go to the nearest Customs office and present the necessary documentation including evidence of identity.
* Import declarations are subject to cost recovery charges.
* Further information is available: Communicating electronically with Customs; Digital certificate and client registrations; and Self Assessed Clearance declarations.
*
o information on Customs fees and charges is available in Australian Customs Notice 2005/36 at: Australian Customs Notices (ACNs) 2005. The Customs tariff is available at:
http://192.168.6.10/site/page.cfm?u=4273
* 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
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