Australia uses the Integrated Cargo System (ICS) operated by the Australian Border Force (ABF). Australia applies a Goods and Services Tax (GST) of 10% on most imports. Tariffs have been largely eliminated for most goods since 2010, making Australia one of the most open import markets globally.
Australian Import System
- Integrated Cargo System (ICS) for electronic entry lodgement
- Cargo Report must be lodged 48 hours before vessel arrival
- Import Declaration filed by licensed Customs Broker
- Self-Assessment Duty (SAD) for most importers
- AIMS (Australia Import Management System) for compliance
Australian Tariff Rates
| Category | Rate |
|---|---|
| Most goods (general) | 0–5% |
| Textile, clothing, footwear (TCF) | 5–10% |
| Motor vehicles | 5% |
| Agricultural goods | Variable; biosecurity-focused |
GST on Imports
Australia's GST of 10% applies on CIF + import duty. For imports below AUD 1,000: GST collected by the overseas seller (since 2018 Low Value Imports Tax rules). Above AUD 1,000: GST collected at border with formal import declaration.
Biosecurity Requirements
Australia has strict biosecurity: all plant, animal, and food imports require biosecurity assessment. Many products need treatment (fumigation, irradiation) before entry. Australia maintains a prohibited list with zero tolerance for non-compliance.
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