First-time importer’s checklist: permits, biosecurity and customs documents

To import goods into Australia for the first time, you need an ABN (or a Customs Client Identification Number), a correct tariff classification, any required permits checked in BICON, and a full set of shipping documents. Consignments valued over AUD 1,000 need a formal import declaration and payment of duty, 10% GST and an import processing charge before release. Goods valued at AUD 1,000 or less clear through a self-assessed clearance declaration. The Australian Border Force recommends that first-time importers use a licensed customs broker.

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Quick checklist

1. Register an ABN or obtain a Customs Client Identification Number (CCID).
2. Classify your goods under the Customs Tariff.
3. Check BICON for import conditions and permits.
4. Check prohibited and restricted goods rules.
5. Agree an Incoterm with your supplier.
6. Collect the commercial invoice, packing list, transport document and packing declaration.
7. Lodge the import declaration (or appoint a broker to lodge it).
8. Pay duty, GST and charges, then arrange delivery.

Step 1: Set up your importer identity

An importer is the person or business that owns the goods when they arrive in Australia and is legally responsible for declaring them. The Australian Border Force (ABF) identifies importers by ABN, or by a Customs Client Identification Number (CCID) for those without an ABN.

Register for GST if your business turnover requires it. GST-registered importers who meet the eligibility criteria can use the ATO’s deferred GST scheme, which moves import GST to the first activity statement after arrival. This improves cash flow on every shipment.

Step 2: Classify your goods and estimate duty

Every imported product has a tariff classification under the Customs Tariff Act 1995. The classification sets the duty rate, any statistical code and whether other agency rules apply. Many goods attract a general duty rate of 5%, and many are duty-free.

Goods from a country with a free trade agreement (FTA) may qualify for a lower or zero rate. You must hold proof of origin, such as a certificate or declaration of origin, to claim the preference. If the classification is unclear, request a binding ruling through the ABF Tariff Advice system.

Step 3: Check permits and prohibited goods

Some goods need a permit before they can enter Australia, and some are banned outright. Check two places before you pay your supplier:

• ABF prohibited and restricted goods list: covers items such as weapons, certain chemicals, drugs and tobacco.
• BICON (Biosecurity Import Conditions system): the Department of Agriculture, Fisheries and Forestry (DAFF) database that sets import conditions for food, plant material, animal products, timber and soil-risk goods.

If BICON shows a permit is required, apply early. Goods that arrive without a required permit can be held, exported or destroyed at the importer’s cost. Shipping lithium batteries or other dangerous goods adds a separate set of rules, covered in our lithium battery and DG freight guide.

Step 4: Meet biosecurity requirements

Biosecurity rules apply to the packaging and container, not only the product. For sea freight, DAFF requires a packing declaration for both FCL and LCL consignments. It must state whether solid timber or bamboo packaging is present and whether it is treated, untreated or ISPM 15 compliant.

Key biosecurity checks for a first shipment:

• Timber packaging: pallets, crates and dunnage must be ISPM 15 compliant, treated before export or treated on arrival.
• Banned packing materials: straw, hay, bark, used tyres and used empty bags are unacceptable.
• Container cleanliness: FCL containers must be free of soil and plant or animal material.
• BMSB season: the 2026-27 brown marmorated stink bug season started on 1 September 2026 and runs to 30 April 2027. Target high-risk goods from target risk countries need approved offshore treatment.

Step 5: Prepare your customs documents

Missing or inconsistent paperwork is the most common cause of clearance delays. Ask your supplier for these documents before the goods leave origin:

Document	What it shows	Who provides it
Commercial invoice	Seller, buyer, goods description, value, currency and Incoterm	Supplier
Packing list	Cartons, weights, dimensions and contents per package	Supplier
Bill of lading or air waybill	Contract of carriage and proof of shipment	Carrier or forwarder
Packing declaration	Timber packaging and container cleanliness (sea freight)	Supplier or packer
Certificate or declaration of origin	Origin, to claim an FTA preference	Supplier or origin authority
Permits and treatment certificates	BICON permit, fumigation or ISPM 15 evidence	Supplier, treatment provider or importer

The Incoterm on the invoice decides who pays freight and insurance to Australia. Our guide to Incoterms for Australian importers explains EXW, FOB, CIF and DDP in plain terms.

Step 6: Clear customs and pay charges

The value of your consignment decides how it clears. ABF rules set the threshold at AUD 1,000:

• AUD 1,000 or less: a self-assessed clearance (SAC) declaration, with no duty, GST or charges (alcohol and tobacco excepted).
• Over AUD 1,000: a full import declaration (N10), with duty, GST and the import processing charge (IPC) paid before release.

Consignment value	IPC, electronic lodgement	IPC, documentary lodgement
Over AUD 1,000 to under AUD 10,000	AUD 50	AUD 90
AUD 10,000 or more	AUD 152	AUD 192

Source: ABF import processing charge, page updated 13 August 2026.

GST on imports is 10% of the value of the taxable importation. That value adds the customs value, duty, international transport and insurance. Keep all import records for five years after the declaration.

Choose your shipping method

Your first shipment’s size and urgency decide the mode. Air freight suits small, urgent or high-value cargo. Sea freight suits larger volumes, and our FCL vs LCL guide helps you choose between a full or shared container.

Transcoast manages door-to-door imports from key origins, including China to Australia and US to Australia. One partner coordinates pickup, documentation, customs and biosecurity support and final delivery.

Frequently Asked Questions