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importing.com.au

5 min read · Updated October 2026

Illustration for the guide: Import Declarations & Customs Clearance

Key takeaways

  • Goods ≤ AUD 1,000 use a Self-Assessed Clearance; over AUD 1,000 needs a full Import Declaration via ICS.
  • Sea cargo must be reported 48 hours before arrival; air cargo 2 hours.
  • A complete, accurate commercial invoice is the #1 way to avoid clearance delays.

Import Declarations & Customs Clearance

Self-Assessed Clearance (SAC) Declaration

  • For goods valued at AUD 1,000 or less (duty/GST-free at the border, except tobacco and alcohol).
  • Short-format SAC: minimal information — importer details, goods description, cargo report linkage. Can be made by the importer, a SAC service provider, or a licensed customs broker.
  • Alcohol/tobacco in a SAC consignment still require tariff classification, quantity, value and T&I info so duty/taxes can be calculated — they won't be released without payment.
  • If goods are prohibited/restricted or referred to DAFF, extra information (referral reason, quarantine inspection location) is required.

Full Import Declaration

  • Required for goods over AUD 1,000 (and for restricted goods regardless of value).
  • Lodged through the Integrated Cargo System (ICS) — the ABF's electronic cargo and declaration system.
  • Information required: importer details (ABN/owner code), tariff classification, customs value, origin, quantity, supplier, transport documents (bill of lading/air waybill, commercial invoice), and any permits.
  • Lodged by you or a licensed customs broker (most businesses use a broker).

Cargo reporting

  • All cargo must be reported to the ABF before arrival: sea cargo no later than 48 hours before arrival at first Australian port; air cargo no later than 2 hours before arrival. Late reporting can mean fines.

Charges payable at clearance

  • Customs import processing charge (per declaration; lower for electronic SAC, higher for full declarations — amounts set by regulation and indexed).
  • Duty and GST, plus any excise-equivalent duties.
  • DAFF inspection/treatment charges where biosecurity action is required.

Timelines & what to expect

  1. Cargo reported → goods arrive.
  2. Declaration lodged (pre-arrival where possible).
  3. ABF assessment: duty/tax calculation; risk screening; referral to DAFF if biosecurity flags.
  4. Payment (or GST deferral + duty payment).
  5. Release — goods available for delivery.

Tips

  • Give your broker a complete, accurate commercial invoice (values in AUD or with FX rate), HS codes if known, and origin info.
  • Claim FTA duty rates by providing a valid Certificate of Origin / Declaration of Origin at the time of entry — retrospective claims are harder.
  • Respond fast to ABF requests for value evidence (common with post imports).

Frequently asked questions

What is the difference between a SAC and a full Import Declaration?

A Self-Assessed Clearance (SAC) is a short-format declaration for goods valued at AUD 1,000 or less. A full Import Declaration — lodged through the Integrated Cargo System — is required for goods over AUD 1,000 and for restricted goods of any value.

When must cargo be reported to the ABF?

Before arrival: sea cargo no later than 48 hours before arriving at the first Australian port, air cargo no later than 2 hours before arrival. Late reporting can attract fines.

What charges are payable when goods clear customs?

The import processing charge (per declaration), any customs duty, 10% GST on VoTI, excise-equivalent duties where applicable, and DAFF inspection or treatment charges if biosecurity action is required.