Country Dossier Australia

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Australia Table of Contents Overview of Customs Procedure Customs Regimes List of Customs Procedure Codes List of Entry Ports and Codes Description of Specimen Documents Citations Overview of Customs Procedure The Australian Customs Service (Customs) manages the importation of all goods into Australia. Section 68 of the Customs Act requires goods to be entered: for home consumption; or for warehousing; or for trans-shipment (not intended for home consumption in Australia) Arriving goods are under Customs supervision and held at the carriers cargo terminal site until cleared by the importer/customs broker. Goods of quarantine interest, such as seeds, fresh produce, and dairy products are held at a designated hold site within the carriers terminal or moved to a Customs assigned depot until receiving clearance by AQIS (Australian Quarantine Inspection Service). To satisfy quarantine requirements, it is necessary for importers of certain foods to obtain an Import Permit. Quarantine conditions and Import Permit requirements are outlined in the AQIS Import Conditions Database (ICON). Import declarations that match an AQIS profile are referred to an AQIS system via an electronic interface with the Customs system. Status advice messages are issued electronically during the clearance process which indicates AQIS clearance or otherwise. Authority to Deal cannot be issued until AQIS clearance status is satisfied. At present, over 97% of entries are handled electronically. Even if an entry form is submitted manually, all details are entered electronically by Customs. Stamps are no longer used and official clearance of an imported good takes the form of an electronic Authority to Deal Advice that is printed out once duties have been paid and government agencies have authorized clearance. Mid-2005, a fully electronic Integrated Cargo System for Imports or ICS Imports will be introduced by Customs. Manual declarations will only be permitted at a Customs counter or an authorized external bureau. Australian Quarantine Inspection Service (AQIS) documentation will be fully integrated into ICS Imports. Under ICS, the current import entry documents (See Specimen Documents) will be known as Import Declarations. Three ways to declare imported goods for home consumption or warehouse will be: Import declaration Self-assessed clearance declarations (for goods equal or below $250 AU) Electronic Request for Cargo Release (RCR) for accredited clients 2

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ICS will also include Warehouse entries and withdrawals, N20 and N30 respectively. The current electronic Authority to Deal Advices will continue to be proof of customs clearance.

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Customs Regimes 1. Formal Entry for Home Consumption Customs document required to lodge entry: Nature 10: Entry for Home Consumption (also known as B616) Nature 11: Post Warrant Amendment (to N10) Post Warrant Amendment Documents are used when the original entry form lacks sufficient detail or contains incorrect details and follow-up information amending the Nature 10 form is required. The following other documents are generally filed: a. Air Waybill or Bill of Lading b. Commercial Invoice c. Packing List d. Quarantine entry if required 2. Licensed Warehouse (Underbond) Entry An integral part of the Australian customs regime is the licensed warehouse (underbond) system. It allows importers or owners of goods on which duty has not been paid to store them under bond in Customs licensed premises until they are ready to pay the duty on the goods. There is no time limit on the duration of storage in a licensed warehouse. Importers/Owners have the discretion to determine the quantity of goods to be duty paid and cleared from bond and may also, with approval from Customs, move goods between bonded premises. The relevant forms for warehousing are: Nature 20: Warehousing Entry Nature 21: Post Warrant Amendment (to Nature 20) Nature 30: Ex-Warehouse Entry for Home Consumption (withdrawal of goods from warehouse) Nature 31: Post Warrant Amendment (to Nature 30) The following other documents are generally filed: a. Air Waybill (AWB) or Bill of Lading (BLAD) b. Commercial Invoice c. Packing List d. Quarantine entry if required 3. Informal Clearance Entry Goods valued less than or equal to A$250 (by sea or air) or A$1000 (via post) may be submitted for informal clearance using an Informal Clearance Document (ICD).

Australia List of Customs Procedures Codes Entry for Home Consumption Return for Special Clearance S71A S70

(Special clearance is granted for perishables or emergency medicines that arrive outside of Customs business hours. This allows for delivery of items to importers site that has been given prior approval by Customs.)

Return for Like Customable Goods

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(Customable goods are goods, as defined in Section 69 of Customs Act, subject to a rate of customs duty that is indexed to the rate of excise duty payable on domestic goods. Beverages, spirits and vinegars fall under this category. Bulk customable goods defined as containers greater than 2 liters are required to be entered for warehouse and cannot use Nature 10 Home Consumption. Importers of these goods require written permission from Customs for entry and withdrawal from warehouse.)

Country & Preference Codes The Country Code for the European Union (EU) is EUR and for the European Community (EC) it is EEC. A table of preference codes is provided below. No Preference Codes are required for the EU or EC so X will be entered in the appropriate section of the customs entry.
Use of Preference Codes The following codes are used for goods claiming USA preference or Thailand preference: The following codes are used for goods claiming Singapore preference: For all other countries: Preference code for US originating goods - U Preference code for Thai originating goods - H Preference code for US non-originating goods - X Preference code for Thai non-originating goods o goods are non-originating and eligible for DCS preference - T o goods are non-originating and ineligible for DCS preference - X Preference code for in transit Thai special safeguard goods - I Preference code when goods meet SAFTA rules of origin - P Where goods are manufactured in Singapore, but do not meet the SAFTA rules of origin, the preference code R should be used where a developing country (DCS or DCT) rate of duty applies. Preference code X should be used where the general rate of duty applies. A = DC Developing Country S = Claiming New Zealand preference T = Less Developed Country F = Forum Island Country X = Not claiming preference

Australia List of Entry Ports and Codes Quarantine facilities are available at all major points of entry in Australia. These are identified with their port codes in BOLD CAPITALS with states in bold lowercase. Most Australian ports listed below have the capacity to deal with some quarantine matters; those noted in uppercase are able to deal with large or commercial import consignments. Two-digit state port codes are entered in the port of destination field in both manual and electronic filings. Port codes represent the first digits of the entry number in the current Customs system.
1 1A 1B 1C 1G 1H 1J 1K 1L 1M 1N 1P 1R 1S 1T 1W 1Z 2 2A 2E 2G 2L 2M 2P 2W 2Z 3 3A 3B 3C 3D 3G 3H 3I 3K 3L 3M 3N 3P 3R 3T 3V 3W 3X 3Z 4 4A New South Wales Ballina Bankstown Coffs Harbour Griffith Lord Howe Is. Kurnell Botany Bay Trial Bay Mascot Newcastle Port Kembla (grain only) Richmond SYDNEY Eden Parramatta NSW Parcels Post. Victoria Albury Tullamarine Geelong Welshpool MELBOURNE Portland Western Port Vic Parcels Post Queensland Amberley Airport BRISBANE Cairns Bundaberg Gladstone Innisfail Thursday Island Karumba Lucinda Mackay Bowen Haypoint Rockhampton Townsville Maryborough Weipa Brisbane Airport Qld Parcels Post South Australia PORT ADELAIDE 4B 4D 4E 4F 4G 4L 4N 4P 4R 4S 4T 4W 4X 4Y 4Z 5 5A 5B 5C 5D 5E 5F 5G 5H 5I 5J 5K 5L 5M 5N 5O 5Q 5R 5S 5T 5U 5W 5X 5Y 5Z 6 6A 6B 6D 6H 6L 6N Berri Nuriootpa Edithburg Rapid Bay Port Augusta Port Lincoln Port Bonython Port Pirie Ardrossan Port Stanvac Cape Thevenard Wallaroo Adelaide Airport Whyalla SA Parcels Post Western Australia Albany Broome Carnarvon Derby Esperance FREMANTLE Geraldton Port Hedland Perth Airport Barrow Island Kwinana Cape Lambert Cape Cuvier Bunbury Onslow Dampier Useless Loop Port Sampson Port Walcott Busselton Wyndham Exmouth Yampi Sound WA Parcels Post Tasmania Spring Bay Burnie Devonport HOBART Launceston Naracoopa

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6P 6S 6U 7 7A 7D 7E 7G 8 8C Port Latta Port Stanley Ulverstone Northern Territory Alice Springs DARWIN Groote Eylandt Gove Australian Capital Territory Canberra

Australia Specimen Documents Entry for Home Consumption Nature 10 (manual and electronic) Purpose - Customs entry and valuation for payment of duties Issuing Authority - Australian Customs Service Where entry number is marked - Box labelled Entry Number in upper right of document. Individual consignments are allocated numbers by Customs, for example 1M.5052.3597E. Entry number structure is 2 digit entry port code, last digit of year and the Julian day of the date of entry, followed by a 4 digit entry sequential number, and check digit. Where procedure code is marked check box Entry for Home Consumption Where duty payment is marked lines for Total Duty through Total Amount Payable, lower right of document Where stamp is affixed none required. The signature of the authorizing officer denotes acceptance of the filing for processing.

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Australia Warehousing Entry Nature 20 Purpose Warehouse entry. Under Sec 71A of the Customs Act, importers or owners of goods on which duty has not been paid are allowed to store them under bond (N20) in Customs licensed premises until they are ready to pay the duty on the goods to allow them to be used within Australia. Use of an N30 form then enables importers to retrieve those goods. Nature 30 document (which requires reference to corresponding warehouse entry number) is needed for home consumption entry. Issuing Authority Australian Customs Service Where entry number is marked Box labelled Entry Number in upper right of document. Individual consignments are allocated numbers by Customs, for example 1M.5052.3597E. Entry number structure is 2 digit entry port code, last digit of year and the Julian day of the date of entry, followed by a 4 digit entry sequential number, and check digit. Where procedure code is marked check box Warehousing Entry Where duty payment is marked Not applicable Where stamp is affixed none required. The signature of the authorizing officer denotes acceptance of the filing for processing.

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Australia Ex-Warehouse Entry for Home Consumption Nature 30 Purpose Withdrawal from Warehouse for Home Consumption. Under Sec 71A of the Customs Act, importers or owners of goods on which duty has not been paid are allowed to store them under bond (N20) in Customs licensed premises until they are ready to pay the duty on the goods to allow them to be used within Australia. Use of an N30 form then enables importers to retrieve those goods. Authority to Deal Advice for Nature 30 (which requires reference to corresponding warehouse entry number) is proof of entry for home consumption. Issuing Authority Australian Customs Service Where entry number is marked Box labelled Entry Number in upper right of document. Individual consignments are allocated numbers by Customs, for example 1M.5052.3597E, which are used throughout the entry and clearance process. Where procedure code is marked check box Ex-Warehouse Entry for Home Consumption Where duty payment is marked lines for Total Duty through Total Amount Payable, lower right of document Where stamp is affixed none required. The signature of the authorizing officer denotes acceptance of the filing for processing.

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Australia Authority to Deal Advice (electronic) Purpose Proof of customs clearance Issuing Authority Australian Customs Service Where entry number is marked upper right corner, Entry No. Individual consignments are allocated numbers by Customs, for example 1M.5052.3597E, which are used throughout the entry and clearance process. Where procedure code is marked NA Where duty payment is marked in stamp; lower right corner of form Where stamp is affixed electronically generated

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Australia Citations Customs Act, no. 6 (1901) Customs Regulations, Statutory Rules no.203 (1926) as amended Customs Tariff Act, no. 147 (1995) Australian Customs Service Customs House 5 Constitution Avenue Canberra ACT 2601 AUSTRALIA International Phone : Canberra: +61 2 6275 6666 Email: information@customs.gov.au ACS Website: www.customs.gov.au

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