Customs in Australia

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Customs Procedures

Import Procedures
All goods whose value is over AUD 1 000 must enter the country via an "Import Declaration". These declarations can be done by Internet, via the Integrated Cargo System (ICS), or by a Customs document, form B650. The import declarations may generate fees according to whether they are filled out on-line or on paper.( Schedule of Recovery). The importer must pay GST when the goods are cleared at Customs.
It is advisable for new importers to use the services of a Customs broker, who over and above filling out the Import Declaration document, can take charge of a certain number of tasks concerning the import process on the importer's behalf. He will have better tariffs for the Customs procedures, but will bill you for his services.
You can also take charge of the procedure yourself and get help from the Customs services. You will find all the necessary information in the Documentary Import Declaration Comprehensive Guide.
Specific Import Procedures
Some goods are prohibited or subject to particular formalities (medicines for human use, waste, plants or live animals).
Consult the Customs website for the list of products whose import is prohibited or restricted.
Importing Samples
The ATA carnet can be used for the import, export or re-export of commercial samples. It must be written on the product that it is a free sample and cannot be sold.
People traveling for business and carrying goods or samples for business purposes may need special authorizations for their goods according to their nature and irrespective of their sale value.

Customs Duties and Taxes on Imports

Average Customs Duty (Excluding Agricultural Products)
Products Having a Higher Customs Tariff
Automobile, textiles and shoes (17.5% on average and up to 25%).
Preferential Rates
Yes, for certain Pacific countries and Papua New Guinea.
Customs Classification
Australia applies the Harmonized Customs System.
Method of Calculation of Duties
Customs duties are calculated Ad Valorem on the basis of the FOB value of the product.
Method of Payment of Customs Duties
The Customs tax base is usually the Customs valuation of the imported goods. Tax is payable as soon as the goods have cleared Customs. The settlement of duties is managed by a Customs broker. Duties are payable in cash ( in euros, by cheque, by cash money order, by bank transfer); an extension of the time limit for payment may be granted through systems of collection credit or duty credit.
To determine the rate of Customs duty applicable to your product, you can consult the APEC database of Customs duties (average rates).

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