Customs Act 1901 — import declarations + duties
Goods imported >$1,000 require Import Declaration (N10) + duty payment.
highcurrentevent driven
Who must comply
Importers + customs brokers.
What triggers it
Importation of goods to AU.
When due
Prior to release of goods.
Evidence required
Import documents + tariff classification + valuation evidence + 5-year retention.
Max penalty
—
Summary
Customs Act 1901. Goods >$1,000 require Import Declaration via Integrated Cargo System. Duty + GST payable. Tariff Concession Orders + Free Trade Agreement claims.
Enforced by
Source legislation
Topics
tradeimportscustoms
Source: https://www.abf.gov.au/importing-exporting-and-manufacturing. Rules Mate is not a law firm. Always verify against the live regulator source before acting.