Frequently Asked Questions
For a standard import clearance, the following documents are required; bill of lading/airway bill/packing declaration/commercial invoice/packing list.
Other common documents include; asbestos declaration, manufacturers declaration, import permits, treatment certificates (now to be accompanied by storage declaration), origin certificate.
Other documents may be required based on the type of goods being imported.
There is no legal requirement for you to hire a Customs Broker to clear your goods. However, many importers opt to do so for the convenience. Furthermore, first time or infrequent importers are strongly encouraged to use the services of a licensed customs broker.
Licensed customs brokers can complete the Import Declaration for you and submit it to The Department of Home Affairs (Customs) electronically through the Integrated Cargo System. we can then also help you with other tasks you need to do when importing goods.
Licensed customs brokers charge for the services they provide, though they also have access to lower processing fees because of their online connection to Customs.
End To End Customs main office is located in Brisbane, but our license allows us to clear your cargo in all Australian regions
Each item that is imported needs to be classified within the Customs Tariff. Each tariff item has an associated duty rate (between 0 and 10 %) – this duty rate is applied to the Customs Value of the imported goods
Customs GST is calculated at 10% of the Value of the Taxable Import (VoTI). The VoTI is calculated by the addition of the Customs Value (CV) PLUS the Duty PLUS the value of the International Transport and Insurance (T&I).
Note there is also Customs processing fees that need to be paid, further note that additional charges may be imposed on import of specific items – dumping duty, wine equalisation tax (WET) and luxury car tax (LCT) are some examples.
All fees are payable in Australian dollars
The Customs value of goods imported into Australia is based on the price paid for the goods – the easiest way to display this is on the importers commercial invoice.
When the goods are valued at more than AUD$1000 threshold, or include alcohol or tobacco products of any value, a Customs value will be determined which is used as the basis for calculating the value of any duty and/or GST.
The Customs value is combined with other items (customs duty, international transport and insurance costs and, where applicable, Wine Equalisation Tax) to produce the value of the taxable importation (VoTI). The Customs value is equivalent to the Australian currency purchase price of the goods.
From 1 July 2018, the Goods and Services Tax (GST) may apply to low value goods (goods with a value of less than AUD1000) (excluding tobacco, tobacco products and alcoholic beverages) when imported from overseas by consumers in Australia. However, the GST will be charged at the point of sale and not at the border.
For goods with a value over AUD1000 an Import Declaration will need to be completed and any duties, taxes and charges will need to be paid at the border.
There are specific exemptions such as free trade agreements and tariff concessions – that reduce the Customs Tariff duty rate. There is also a GST deferral scheme that allows importers to defer payment of GST on import till a later date – to check eligibility please refer to the ATO website.
For full containers you generally have 3days from when the vessel docks until wharf storage commences. Similarly, containers need to be returned to the appropriate dehire park within a specified time, this is around 7-10days from the day the vessel berths – or the shipping line will charge demurrage.
LCL cargo; is made available for collection from between 4-8days after the vessel has berthed – and generally 3-4days are allowed for collection.
Airfreight; needs to be collected within 1-2 days after it lands.
