1. Alliott Group 2012 Asia Pacific Conference
Alliott Group 2012 Asia Pacific Conference – Importing Goods
Importing Goods into Australia – Peter Australia
into Maletz

2. Customs Requirements
• All goods imported must be cleared by Customs
• Depending on type and value of goods various
taxes and duties are involved
Alliott Group 2012 Asia Pacific Conference – Importing Goods into Australia

3. What to do
Import Declaration Form (N10) must be lodged with goods .
This can be lodged electronically. Form requires details of:
 Owner of goods/Importer
 How goods transported
 Type of goods
 Where the goods originated and where they are to be
delivered
 Value of goods and method of calculation
 Tariff and taxes to be paid
Alliott Group 2012 Asia Pacific Conference – Importing Goods into Australia

4. Prohibited & Restricted Goods
• Goods can be completely prohibited or restricted where
you need a permit, licence or written permission to import
• General list and list of contacts provided on Customs
website
• Customs recommend you seek further detailed information
before attempting to import
Alliott Group 2012 Asia Pacific Conference – Importing Goods into Australia

5. Quarantine Requirements
• Some goods are subject to quarantine and are required to
be inspected and/or treated for pests and diseases e.g.
Plant, animal, mineral or human products
• Database of goods provided on Australian Quarantine and
Inspection Service (AQIS) website
• If quarantine required an import permit is required
• Fees and charges apply
Alliott Group 2012 Asia Pacific Conference – Importing Goods into Australia

6. Labelling
Goods may need to be labelled a certain way
– Trade descriptions for a variety of good and associated
guidelines available from Customs
– Country of origin labelling details available from
Australian Competition and Consumer Commission
(ACCC)
Alliott Group 2012 Asia Pacific Conference – Importing Goods into Australia

7. Timeline
Service Standard for complete and accurate manually lodged
import declaration is by close of next business day. You will
then be informed whether:
– Goods can be cleared
– Further information is required
– Examination required
Alliott Group 2012 Asia Pacific Conference – Importing Goods
into Australia

8. Assistance for Importers
Customs Brokers
– Trained professionals in Customs Business that provide their
services for a fee
– Will complete and lodge import declaration on your behalf
– Must be licensed member of industry group
– Ensure goods get through customs and will ensure all
documentation and tariffs are paid
– Can also be affiliated with Freight Forwarders
Alliott Group 2012 Asia Pacific Conference – Importing Goods into Australia

9. Taxes & Duties
• Customs
– Processing Recovery costs
– Customs Duty (Based on classification and value of goods)
• Quarantine
– Import fees
• Taxation
– Goods and Services Tax (GST) of 10% is payable on value of imported
goods before release.
– Calculated on total value which includes duty, transport & insurance (T & I)
– Some goods are exempt from GST
Alliott Group 2012 Asia Pacific Conference – Importing Goods into Australia

10. Taxes & Duties contd..
 The GST paid can be claimed back through a Business Activity Statement
(BAS) or alternatively you can apply for a deferral scheme subject to certain
conditions
 Further taxes apply to certain types of goods such as Alcohol and Luxury Cars
(LCT/WET)
Alliott Group 2012 Asia Pacific Conference – Importing Goods into Australia

11. Registrations
• Australian Business Number (ABN) – required to operate a
business in Australia
• GST Registration- required if turnover greater than $75,000
• Customs & Border Protection Integrated Cargo System
(ICS)- Required to register as a client
Alliott Group 2012 Asia Pacific Conference – Importing Goods into Australia

12. Where to find more information
• Starting up a business www.business.gov.au
• Customs www.customs.gov.au
• Quarantine www.aqis.gov.au
• Taxation www.ato.gov.au
• ABN & GST Registration www.abr.gov.au
• Labelling www.accc.gov.au
Alliott Group 2012 Asia Pacific Conference – Importing Goods into Australia

13. Thank you!
© Hanrick Curran 2012 Alliott Group 2012 Asia Pacific Conference – Importing Goods
www.hanrickcurran.com.au
into Australia