The direction decides the first form
Coming in
The ABF puts the starting point plainly: “All goods imported into Australia are liable for duties and taxes unless an exemption or concession applies.” Most goods valued at AUD1,000 or less attract no duties, taxes or charges, though some goods, such as tobacco, tobacco products and alcoholic beverages, pay duties and taxes whatever their value.
Going out
Every export of goods is reported to the ABF, either on an Export Declaration or with an exemption code. There are no customs duties on export.
Two of the five guides work in both directions. DFAT says Australia’s free trade agreements reduce the tariffs businesses pay on goods they import or export, and sanctions measures can prohibit the export or the import of certain goods with specific countries or regions.
Five guides, in the order a first shipment meets them
- Import declarations
A consignment worth over AUD1,000 that is being cleared into home consumption needs a full Import Declaration (N10). Goods worth AUD1,000 or less that arrive by air or sea cargo go on a Self-Assessed Clearance declaration.
- Customs brokers
Only the owner of the goods, or a customs broker licensed by the Comptroller-General of Customs, can lodge the import declaration that enters goods for home consumption.
- Free trade agreements and rules of origin
An agreement’s lower tariff is not automatic: the business has to show the product originates in one of the countries in the agreement.
- Export permits for controlled goods
Goods on the Defence and Strategic Goods List need Defence’s permission to leave, unless an exemption applies, and the agriculture department controls the export commodities prescribed under the Export Control Act 2020.
- Sanctions before you trade
The Australian Sanctions Office keeps the Consolidated List of the individuals, entities and vessels subject to Australian sanctions, and the laws behind it are being reformed.
The numbers a first shipment meets
| Figure | What it marks |
|---|---|
| AUD1,000 | The value line between a Self-Assessed Clearance declaration and a full Import Declaration, as the ABF’s page read on 9 October 2026. For goods not sent by post, the law sets the amount in section 26 of the Customs Regulation 2015: “For subparagraph 68(1)(f)(iii) of the Act, the amount is $1 000.” (compilation of 1 July 2026). |
| AUD2,000 | Exported goods worth more than AUD2,000 are reported on an Export Declaration, as the ABF’s page read on 9 October 2026. |
| Five years | How long the ABF says the importer must keep all relevant documents after an Import Declaration is made. |
| 16 August 2024 | The date Defence gives for its 2024 updates to the Defence and Strategic Goods List taking effect. |
| 16 October 2026 | The extended close of public consultation on the reform of Australia’s sanctions laws, which opened on 7 September 2026. |
The law’s words, where the words matter
Each guide answers its question in its first two sentences, then sets out the rule as the official page or the Act states it, quoting the Act where a plain summary could blur it. Figures carry the date their source gives, or the date the page was read, because thresholds and charges move. The sanctions guide carries a dated note of its own: the government is consulting on an exposure draft of the Autonomous Sanctions Bill 2026, so those rules can change.
The sources behind every page are listed at its foot, each with the version or compilation date of the law it quotes.