FAQs

Q?What is the difference between duty and import GST?
A.

Duty is a tariff imposed by Australian Customs on goods imported to Australia. Duty is calculated on the Customs value of the goods. The rate of duty is based on the classification of the item is the Customs tariff Act 1995.

Import GST is a tax levied by the Australian Taxation Office (ATO). The ATO states that the “goods and services tax” (GST) is broad based tax of 10% on most goods, services and other items sold or consumed in Australia.

GST , currently 10% is calculated on the Customs Value of the goods, plus duty, plus transport and insurance combined.

Q?What are FCL and LCL?
A.

FCL means a full loaded container; LCL is Less than a container load.

Q?What is the difference between Customs and Biosecurity (DAFF)?
A.

Biosecurity protects Australia from exotic pests and diseases, while the Australian Customs Service intercepts illegal goods, such as drugs and weapons. Both DAFF and Customs work together at airports, seaports and mail centres to detect and deter the unlawful movement of goods into Australia.

Q?What should I consider before importing something?
A.

There are several sections of legislation that control what can and what cannot be imported into Australia. Some cargo may require a permit to import them into the country, and there are few items that are prohibited imports.

Q?What is Import declaration (N10 Entry)?
A.

Imported goods with a value above AUD$1000 require an Import Declaration to be lodged with Customs. Once this declaration has been lodged and approved by Customs, and all duties and taxes paid, goods are released into “home consumption”. Import Declarations are required by law.

Q?Why is my container held?
A.

Customs can hold containers up from the wharf at any time or day, 85% of the containers that enter Australian waters are checked. Most containers clear within the first few days of cargo being available from the wharf.