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If you import goods into Australia, the value of your shipment decides how it is cleared through customs. Goods that arrive by air or sea cargo and are valued at $1,000 or less are cleared with a Self-Assessed Clearance (SAC) declaration. This is a simpler form than a full entry. Goods valued over $1,000 need a formal Import Declaration. This is the formal paperwork lodged with the Australian Border Force (ABF) to clear your goods. It is sometimes called an N10.
Low-value goods sent by international mail do not need a SAC declaration.
As businesses order more often, or in larger amounts, goods are commonly held for two reasons. The value was worked out incorrectly, or one order was sent as several smaller shipments. In most cases this is fixable once the right paperwork is lodged.
Customs value is the value customs uses to decide which clearance process applies and what you owe. It is generally based on the price of the goods, converted to Australian dollars. It does not include international freight or insurance. It is not always the same as what you paid.
Some goods are treated differently. Tobacco, tobacco products and alcoholic drinks attract duties and taxes regardless of their value.
Split orders are a common cause of holds. The ABF looks at whether packages belong to the same order. If several packages from a supplier to an importer are part of one order and their total value is over $1,000, they are treated as one consignment and need a formal Import Declaration. The same rule applies to goods sent by post.
Splitting one order into smaller shipments to stay under $1,000 does not avoid this requirement. If the ABF has questions about a shipment, it can ask for order records, invoices or packing lists. Where a formal Import Declaration is required, it needs to be lodged before the goods can be released. A licensed customs broker can prepare and lodge it for you.
Australian Customs Clearance (ACC) is a licensed customs broker. We:
check your commercial invoices
work out the correct category for your goods so the right duty rate applies
check whether you qualify for lower duty rates under a Free Trade Agreement
check whether a Tariff Concession Order applies (an approval that can reduce or remove duty on certain goods where no equivalent is made in Australia)
ACC is an accredited Australian Trusted Trader, which is Australia's Authorised Economic Operator (AEO) programme.
Getting the paperwork right before your goods arrive reduces the risk of them being held. If your goods have been held before, we can help you set things up properly so it does not happen again.
We handle customs clearance only. If you need a freight forwarder for the shipping side, we can connect you with trusted partners.
How is the $1,000 threshold calculated for Australian customs?
It is based on the customs value of the goods in Australian dollars. This is generally the price of the goods, not including international freight and insurance.
What happens if several parcels arrive for the same importer?
If the parcels are part of the same order and their combined value is over $1,000, they are treated as one consignment. A formal Import Declaration is needed.
Does GST apply to goods valued at $1,000 or less?
Yes. Since July 2018, GST has applied to low-value imported goods sold to Australian consumers. It is collected at the point of sale by overseas merchants, marketplace platforms or redeliverers that meet the GST registration turnover threshold.
What helps a formal Import Declaration clear without delay?
Complete and accurate documents, lodged before your goods arrive. Goods can still be held for a physical inspection or a biosecurity check. A biosecurity check is a check by the Department of Agriculture to make sure your goods meet Australia's strict quarantine rules.
If your goods are being held, send through your documents and we will take a look. If you import occasionally, talk to us about managing your next import.
Call us on 1300 287 257.
Corporate Customs Licence Number: 01955C
