How to Import Goods Into Australia: Beginner’s Guide (2026)

Step 1: Check Your Goods Are Allowed Into Australia

Start by checking whether your product is prohibited or restricted. Pay particular attention to:

• Food, plant, animal and timber products
• Anything that contains wood, soil or seeds
• Cosmetics, supplements and therapeutic goods
• Electrical goods and children’s products, which may need to meet Australian standards
• Branded goods, where counterfeits are prohibited

Australia has some of the strictest biosecurity rules in the world. Used machinery, footwear, tools and packaging that are dirty or contaminated can be held for inspection or cleaning.

Step 2: Get an ABN and Register for GST

If you’re importing for business, you’ll need an Australian Business Number (ABN). The ABF requires it, and it links to your customs records. Registering for GST lets you claim back the GST you pay on imports used in your taxable business activities. Talk to your accountant about this, since it affects your cash flow.

Step 3: Understand Your Costs Before You Order

New importers often budget for the product and the freight and forget everything else. Your landed cost is the full cost of getting the goods to your door:

Landed cost = product cost + international freight + insurance + customs duty + GST + clearance and handling charges + local delivery

Here are the main government charges.

Excise duties apply on top for goods such as alcohol and tobacco.

Quick example. You import goods with a customs value of AUD 5,000, plus AUD 300 freight and AUD 200 insurance, at 5% duty:

• Duty: AUD 250
• Taxable value for GST: 5,000 + 300 + 200 + 250 = AUD 5,750
• GST at 10%: AUD 575

That’s AUD 825 in duty and GST before any processing or biosecurity charges. Your real figure depends on the HS code, the origin and the terms you agree with your supplier.

Step 4: Know the AUD 1,000 Threshold

The value of your shipment decides what kind of declaration you need.

• Over AUD 1,000: You need a full Import Declaration (commonly called an N10) if the goods are being cleared into home consumption. Duty, GST and charges apply.
• AUD 1,000 or less: Most goods go through a simpler Self-Assessed Clearance (SAC) declaration. There’s no import processing charge, and duty and GST aren’t collected at the border. Alcohol and tobacco are exceptions, and permits and biosecurity rules still apply. Overseas sellers and marketplaces may charge GST at the point of sale.

Don’t try to split one order into smaller shipments to stay under the limit. The ABF looks at the combined value of a consignment, and doing this can cause compliance problems.

Step 5: Classify Your Goods (HS Codes)

Every product imported into Australia is classified under the Harmonized System (HS). Your HS code determines:

• The duty rate that applies
• Whether a free trade agreement can reduce the duty
• Whether permits or special conditions apply

Getting the code wrong can mean paying too much duty, or too little and facing penalties later. This is one of the main reasons beginners use a licensed customs broker. Ours provide tariff advice as well as classification and valuation advice, so it’s right before the goods ship.

Step 6: Choose Your Freight Method

Your main options are:

• Sea freight. This is usually the most cost-effective option for larger or heavier shipments. A full container load (FCL) suits big volumes, while less-than-container-load (LCL) or consolidation suits smaller ones.
• Air freight. It’s faster and costs more, which suits urgent, high-value or lightweight goods.
• Cargo consolidation. Combining smaller shipments reduces transport costs for smaller importers.
• Specialised transport. Refrigerated, breakbulk, oversize and heavy-haulage cargo need tailored solutions.

Agree your Incoterms (such as FOB or CIF) with your supplier in writing. They decide who pays for what, and who carries the risk, at each stage.

Step 7: Prepare Your Import Documents

Your customs broker or freight forwarder will need accurate paperwork. The usual documents are:

• Commercial invoice showing what was bought, from whom and for how much
• Bill of lading (sea) or air waybill (air)
• Packing list
• Certificate of origin, if you’re claiming a free trade agreement rate
• Permits or certificates, where required (for example, biosecurity or fumigation certificates)

Names, values, quantities and descriptions must match across all documents. Mismatches are one of the most common causes of customs holds.

Step 8: Lodge Your Import Declaration

Import declarations are lodged electronically through the ABF’s Integrated Cargo System (ICS). Most importers use a licensed customs broker to do this. The broker will:

• Prepare and submit your documentation
• Classify goods under the correct HS codes
• Calculate duty and GST
• Coordinate with customs authorities to reduce hold-ups at the border

Duty, GST and charges must be paid before the goods are released.

Step 9: Clear Customs and Biosecurity

When cargo arrives, it may be:

• Released without inspection
• Referred for ABF examination, to check what’s inside matches the declaration
• Inspected for biosecurity by DAFF, especially for timber, plant material, food, used equipment and contaminated packaging

Allow for inspection time and costs in your plan.

Seasonal tip: Brown marmorated stink bug (BMSB) season applies to many goods arriving in Australia during the warmer months. Cargo from targeted countries and categories may face extra treatment requirements. Check DAFF’s current list before you ship. ICS publishes BMSB updates on our blog.

Step 10: Arrange Delivery and Keep Your Records

After clearance, your goods are released for delivery to your warehouse, shop or home. Keep your import documents, including your declaration, invoices and proof of GST paid. You’ll need them for your tax records and for any future ABF audit.