picture 6

This information bought to you by business entry point in partnership with Federal,
State and Territory Governments.

Business Entry Point

Importing

Importing of goods into Australia is affected by government regulation. All
goods must be cleared by Customs, duty and taxes may be payable and
import permits and quarantine permits and/or treatment may apply. Find out
what to do before you begin importing goods into Australia.

Federal Government

Importing Goods

All goods imported into Australia must be cleared by Customs, whether they be
imported by air, sea or post. While imports of low value will generally be released by
Customs for delivery direct to consignees, importers are responsible for obtaining a
formal Customs clearance for consignments of goods above set value limits
(currently $250 for goods imported by sea or air cargo and $1,000 for goods imported
through the postal system).
Please note that Customs duty and/or Goods and Services Tax and, where
applicable, Wine Equalisation Tax and Luxury Car Tax are levied on many items
entering Australia, whether or not the goods require a formal Customs clearance.
Customs duty rates vary and depend on a number of factors such as type of goods
and country of origin.
Choose a topic from the list below for more information about a particular area:
• General Imports
• Temporary Imports
• Importing a motor vehicle
• Firearm dealers guide for category H articles
• Facilitation and concession scheme
• Dumping and subsidisation
• Commercial goods and samples
• buying over the internet

AQIS Import Conditions Database – ICON
The Australian Quarantine and Inspection Service (AQIS) provides quarantine
inspection services for the arrival of international passengers, cargo, mail, animals
and plants or their products into Australia.
ICON is AQIS's import conditions database. It is a simple and convenient way to
access information about Australian import conditions for more than 18,000 foreign
plant, animal, mineral and human commodities. It can be used to determine if a
commodity intended for import to Australia needs a quarantine permit and/or
treatment or if there are any other quarantine prerequisites.

Importing Chemicals
Industry is required by law to supply information to the National Industrial Chemicals
Notification and Assessment Scheme about the industrial chemicals imported into
Australia. There are four National Chemicals Assessment and Registration Scheme
covering food, industrial chemicals, pharmaceuticals and agricultural and veterinary
chemicals. Find out more by browsing the NICNAS website.

Industry Capability Network (ICN)
ICN is an Australia-wide network that assists businesses to maximise the
opportunities that arise from purchasing requirements from both the government and
private sectors.

International Tax Essentials
If you have income from overseas, you must include it in your tax return, even if
taxed in the country from which the income came.

Land Transport Vehicle
Before a road vehicle can be registered for the first time in Australia it must comply
with the Federal Motor Vehicle Standards Act 1989. This applies to new and used
imported vehicles and locally manufactured vehicles.

Tradex Scheme
Tradex provides relief to individuals or organisations via an up-front exemption from
Customs duty and GST on imported goods intended for re-export or to be used as
inputs to exports. AusIndustry provides industry assistance to business.

Transaction Manager
Find your government forms, applications and payments in one convenient location.
Transaction Manager provides centralised access to a range of federal, state and
local government transactions including Australian Business Number (ABN)
registrations, permits and licence applications, rates payments and business name
renewals.