Import documentation

Customs does not require companies or individuals to hold import licences. But, depending on the nature of the commodity, and regardless of value, owners may need to obtain permits to clear the goods. Further information on permits is contained in the Import prohibitions and restrictions chapter. 

The minimum amount of documentation required for Customs clearance comprises a completed Customs Entry or Informal Clearance Document (ICD), an air waybill (AWB) or bill of lading (BLAD) as well as invoices and other documents relating to the importation. 

Customs does not require the completion of a special form of invoice. Normal commercial invoices, bills of lading and receipts are acceptable. These documents should contain the following information:

• Invoice terms (eg, FOB, CIF) 

• Monetary unit referred to on invoice (e.g. AUD$, US$)

• Name and address of the seller of the goods ( Consignor) 

• Name and address of the buyer of the goods (Consignee) 

• Complete description of the goods 

• Name of the ship (or aircraft) on which the goods are to arrive in Australia 

• Country of origin of the goods, including a declaration from the manufacturer where preferential rates of duty are being claimed. Further information on preference is contained in the chapter Rules of Origin. 

• Numbers of packages containing the goods and the marks and numbers on each package 

• Quantity of the goods • Selling price of the goods to the buyer of the goods 

• Labour costs incurred in packing the goods into outside packages 

• Value of outside packages 

• Amount of royalties (if any) payable in respect of the goods 

• Particulars of freight and insurance costs associated with the transport of the goods to Australia and • Particulars of all arrangements or undertakings that have, or might have, the effect of varying the selling price of the goods whether by way of discount, rebate, compensation or any other means. 

Importers are legally required to retain commercial documents relating to a transaction for five years from the date of entry. These documents might be required for Customs audit purposes. Failure to meet this requirement may incur a financial penalty.